Notice code 349N (1040NR) — We changed your installment payment of your First- Time Homebuyer Credit on line 59b of Form 1040NR.…

We changed your installment payment of your First- Time Homebuyer Credit on line 59b of Form 1040NR. We changed the payment because:  You made an error in the computation of the payment on Form 5405, and/or  You transfered the payment incorrectly from Form 5405 to lline 59b of your Form 1040NR and/or  You reported a disposition or change in the use of your main home that indicates you are not…

Book free strategy session

What this notice is saying

Use the free strategy session if the letter is unclear, high dollar, or collection language appears.

Read the deadline

Response or collection dates on the letter matter more than internet scare stories.

Match the facts

Compare the notice to your return, books, and third-party forms before you reply.

Pick a path

Pay, installment, relief, CNC, or hearing rights — fit-checked to your cash and liability.

Keep books honest

Resolution fails when the ledger cannot defend the story. We align numbers with the plan.

Talk it through free

What to do next

Practical steps before fear takes the wheel. Bound from irs_notice.what_to_do.

Immediate steps

Resolves at publish from the catalog row.

What the IRS language says

We changed your installment payment of your First- Time Homebuyer Credit on line 59b of Form 1040NR. We changed the payment because:  You made an error in the computation of the payment on Form 5405, and/or  You transfered the payment incorrectly from Form 5405 to lline 59b of your Form 1040NR and/or  You reported a disposition or change in the use of your main home that indicates you are not required to repay the credit, and/or  You are not required to repay the credit according to our records, and/or  A repayment of the credit is not required from a taxpayer who died in the year of the tax return.