For many years considered a subspecies of, and partly confused with, broadly sympatric Rufous-vented Tapaculo (Scytalopus femoralis). Systematics, and range of subspecies listed, still unresolved. Birds from southern slope of Venezuelan Andes (Táchira and Mérida) tentatively included in nigricans. Those from central Andes of Peru (southern Amazonas to Cuzco), although included in nominate, are vocally distinct, with voice more similar to that of Venezuelan birds.
The following 3 subspecies are recognised:
nigricans Phelps & Phelps Jr, 1953 - Western Venezuela in Perijá Mts, and southern slope of Andes in Táchira and Mérida.
confusus Zimmer, JT, 1939 - Central Andes and eastern slope of western Andes in Colombia.
atratus Hellmayr, 1922 - Eastern Andes of Colombia and eastern Ecuador, and central Andes of Peru (southern Amazonas south to Cuzco), Cordillera Azul and Cordillera de Sira.
BirdLife International Species Factsheet