IRS will notify taxpayers of math mistakes this tax season
Taxpayers who make math mistakes in their tax filings will get clearer notifications from the Internal Revenue Service this year.
The IRS is now required to let taxpayers know what line item in a tax filing is getting changed, explain why it is changing and list the deadline for when a taxpayer has the opportunity to respond to the change. The IRS also has to inform taxpayers of abatement determinations.
The new change follows passage of the bipartisan Internal Revenue Service Math and Taxpayer Help Act (H.R. 998), also referred to as the IRS Math Act. President Donald Trump signed the bill into law in December 2025, and it goes into effect this tax season.
According to the National Taxpayer Advocate, an independent organization within the IRS, the agency fields an estimated several million "math error" notices each year, but not all correspondence to taxpayers may specify what kind of mathematical errors were found or additional information on remedying errors.
"By requiring the IRS to clearly describe the specific error, inform taxpayers of their 60-day right to request abatement, and establish a pilot program whereby the IRS will send these critical notices by certified or registered mail, the legislation strengthens taxpayer protections, promotes transparency, and enhances trust in the fairness of the tax system," the National Taxpayer Advocate said.
Following the bill's signing, Democratic Sen. Elizabeth Warren, who co-sponsored the legislation, said in part, "Americans will have more money in their pockets, without needing to spend a fortune on lawyers or hours to decipher confusing tax notices."
Republican Sen. Bill Cassidy, another co-sponsor of the legislation, added in part, "An honest mistake on a tax return should be met with clear guidance from the IRS, not confusion. I appreciate President Trump's partnership in making this a priority."
