It is easy to make inadvertent math errors when filing tax returns. But these minor missteps could result in IRS adjustments and delayed refunds, with no explanation except a brief “math error” notice.

Fortunately, legislative relief appears to be on the way for this headache under the IRS Math and Taxpayer Help Act (HR. 998), sponsored by Senators Cassidy (R-LA) and Warren (D-Mass). The bill passed the House by voice vote in March, unanimously passed the Senate (even amidst the government shutdown) on October 20, and is expected to make its way to President Trump’s desk soon. 

The bill provides specified procedures for a wide variety of math or clerical errors and requires updated abatement processes, among other things. For example, IRS must provide a clear description of the error, including the type of error and the specific federal tax return line on which the error was made, as well as an itemized computation of adjustments required to correct the error. (See JCX-3-25 for a full explanation.) 

The IRS Math Act is generally effective upon enactment, but no doubt it will take some time to implement it - especially in view of the shutdown, leaner IRS staffs, and OBBBA priorities.     

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