Business Filer Notices - Math Error Explanations for CPs 101, 111 and 268
The table below contains a list of all Math Error explanations that might print on CPs 101, 111 or 268 for (Forms 940 and 940EZ). To find the ones that printed on a particular CP 101, 111 or 268, look on the tear-off stub to find out which codes were assigned, then look up each code on the table below.
| Code | Description |
|---|---|
| 01 | We found an error in the computation of the balance due or overpayment amount. |
| 02 | We found an error in the computation of your federal unemployment tax. |
| 05 | We found payments were incorrectly reported as exempt from federal unemployment tax. |
| 08 | We found an error in the computation of the credit reduction amount. |
| 09 | We found an error in the subtraction of the exempt payments from the total payments. |
| 10 | We adjusted your tax as shown because we didn’t receive a reply to our request for additional information. |
| 11 | We found an error in the computation of your federal unemployment tax on Part I, line 6 of Form 940-EZ. |
| 12 | We found an error in the computation of your FUTA tax before adjustments. |
| 13 | We found an error in the computation of the amount of FUTA wages that were excluded from state unemployment tax. |
| 14 | We found an error in the computation of some FUTA wages that were excluded from state unemployment tax, or state unemployment tax that was paid late. |
| 15 | We found an error in the computation of your Total FUTA tax after adjustments. |
| 16 | We adjusted your tax as shown because we didn't receive a reply to our request for Part 2 of Schedule A. |
| 26 | We found the amount reported as total Federal Tax Deposits for the year differs from the amount we have credited to your account. |
| 27 | We found an error in the computation of exempt payments. The wages of Corporate Officers are not exempt from federal unemployment tax. The first $7,000.00 of each officer’s wages is fully taxable at the current prevailing rate. We have adjusted your tax accordingly. |
| 28 | We didn’t receive a reply to our request for additional information. Therefore, we have added all of the officers’ wage amounts to your total taxable wages and assessed tax accordingly. Corporate Officers' wages are taxable on the first $7,000.00 paid at the current prevailing rate. |
| 90 | Fill-In Narrative. |
Page Last Reviewed or Updated: 2013-04-01
