Notice code 647 (Default) — We didn’t allow the amount claimed as Qualified Mortgage Insurance Premiums on Schedule A, Itemized …

We didn’t allow the amount claimed as Qualified Mortgage Insurance Premiums on Schedule A, Itemized Deduction on your return. Your adjusted gross income is greater than $54,500 for married filing separately or $109,000 for single, head of household or qualifying widow(er) with dependent child or married filing joint.

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What the IRS language says

We didn’t allow the amount claimed as Qualified Mortgage Insurance Premiums on Schedule A, Itemized Deduction on your return. Your adjusted gross income is greater than $54,500 for married filing separately or $109,000 for single, head of household or qualifying widow(er) with dependent child or married filing joint.