Notice code 392 (Default) — We didn’t allow your use of the Alternative Calculation for Marriage from Part 5, Form 8962, Premium…

We didn’t allow your use of the Alternative Calculation for Marriage from Part 5, Form 8962, Premium Tax Credit. You're not eligible to use the alternative calculation for marriage because either: - you didn't file your tax return as married filing jointly, or - you didn't receive any advance credit payments during your pre-marriage months. We computed your Form 8962 without the alternative calcu…

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 didn’t allow your use of the Alternative Calculation for Marriage from Part 5, Form 8962, Premium Tax Credit. You're not eligible to use the alternative calculation for marriage because either: - you didn't file your tax return as married filing jointly, or - you didn't receive any advance credit payments during your pre-marriage months. We computed your Form 8962 without the alternative calculation for marriage.