Business Filer Notices - Math Error Explanations for CPs 102, 112 and 268
The table below contains a list of all Math Error explanations that might print on CP 102, 112 or 268 for (Forms 941, 941-SS, 943, 944, 944-SS and 945). To find the ones that printed on a particular CP 102, 112 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 the overpayment amount. |
| 02 | We cannot allow the amount (or a portion of the amount) shown as an adjustment because it was not claimed within 3 years from the time the original return was filed, or within 2 years from the time the tax was paid. |
| 03 | We found an error in the computation of your total taxes. |
| 04 | The corrections on Form 941C weren’t shown as adjustments on your return. |
| 05 | We found an error in the computation of corrections on your Form 941C. |
| 06 | The excess withheld income tax must be claimed for a tax period ending within the same calendar year for which it was originally reported. An adjustment to income tax withheld for a prior year can only be allowed if the adjustment is the result of an administrative error. There was no indication on your return that the adjustment was the result of an administrative error. Please see Publication 15/15A or the form instructions for information on administrative errors. |
| 07 | We found an error in the computation of your total Social Security/Medicare tax. |
| 08 | Non-profit organizations became liable for Social Security and/or Medicare taxes effective on 01-01-1984. Since we found no check mark entry in the box on the return or other indication that the wages were not subject to social security and/or medicare taxes, we have computed the taxes and adjusted your return accordingly. |
| 09 | We found an error in the adjustment amount for "Current quarter's fractions and cents". |
| 10 | We found an error in the adjustment amount for "Current quarter's sick pay". |
| 11 | We found an error in the adjustment amount for "Tips and Group Term Life Insurance". |
| 16 | We found an error in the computation for "Total Adjustments". |
| 17 | We found the amount paid with your return was erroneously shown on the Advance Earned Income Credit line. |
| 18 | The Advance Earned Income Credit payment cannot be the same as or more than Social Security/Medicare taxes. |
| 19 | We found an error in the subtraction of your Advance Earned Income Credit payments from your total taxes. |
| 20 | The Total Federal Tax Deposit amount was erroneously shown on the Advance Earned Income Credit line. |
| 21 | We found an incorrect social security tax rate was used to compute your social security taxes. |
| 22 | We found an incorrect Medicare tax rate was used to compute your Medicare taxes. |
| 23 | The Advance Earned Income credit (AEIC) payment cannot be more than the appropriate percentage of the total wages and other compensation you paid. For 1995 and subsequent years, the appropriate percentage is 20.4%. |
| 24 | We found the amount reported as total Federal Tax Deposits for the quarter differs from the amount we have credited to your account. |
| 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 adjusted your tax as shown because we did not receive a reply to our request for additional information. |
| 28 | We found an error in the adjustment amount for "Current year's adjustments". |
| 29 | We found an error in the adjustment amount for "Prior year's income tax adjustments". |
| 30 | We found an error in the adjustment amount for "Prior year's Social Security and Medicare tax adjustments". |
| 31 | We are processing your request to adjust previously reported Federal Income Withholding Tax, or taxes on Social Security Wages and/or Tips or Medicare Wages and will send you another notice within 45 days. In the future, you should submit such adjustment requests on the appropriate Adjusted Employment Tax Return. |
| 32 | We are not processing your request to adjust previously reported Federal Income Withholding Tax, or taxes on Social Security Wages and/or Tips or Medicare Wages. Beginning with tax year 2009, you should submit such adjustment requests on the appropriate Adjusted Employment Tax Return. We have processed the remainder of your return. |
| *33 | (Forms 941, 941-SS & 945) We found an error in the addition of the "Total deposits for this quarter" and the "COBRA premium assistance payments". |
| *33 |
(Forms 943, 944 & 944-SS) |
| 34 | We did not process your request for a credit for the employer's share of the Social Security tax (6.2%) on the exempt wages and tips of qualified employees. The number of qualified employees and the amount of their exempt wages must be provided on the return. We have processed the remainder of your return. Request the credit by submitting the appropriate Adjusted Employment Tax return. |
| 35 | We did not process your request for a credit for the employer's share of the Social Security tax (6.2%) on the exempt wages and tips of qualified employees. The total of the "Taxable social security wages" and "Taxable social security tips" lines must be greater than or equal to the amount shown on the "Exempt wages/tips paid to qualified employees" line. We have processed the remainder of your return. Request the credit by submitting the appropriate Adjusted Employment Tax return. |
| 90 | Fill-In Narrative. |
* NOTE: Some math errors have multiple explanations; in this case, the form is listed so that the correct math error literals can be referenced.
Page Last Reviewed or Updated: 2012-08-02
