Top Errors for Individual Filers on Paper and E-file Returns
Cumulative through December 31, 2008
Paper Filed Returns
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Form 1040EZ Total Taxpayer Errors: 38,335
|
Count
|
1
|
We changed the amount of tax shown on your return. The amount entered was incorrect based on your taxable income and filing status.
|
8,222
|
2
|
We changed the amount of taxable income on your return because there was an error in the subtraction of your exemption or combined standard deduction/exemption amount.
|
4,993
|
3
|
The refund amount or the amount you owe on your tax return was computed incorrectly.
|
4,603
|
4
|
We didn’t allow the amount claimed as earned income credit because you or your spouse must be at least 25 but less than 65 years old, on December 31st of the tax year.
|
3,945
|
5
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We changed the amount claimed on your Form 1040EZ because there was an error in the combined standard deduction and personal exemption amount on your tax return.
|
3,593
|
|
Form 1040A Total Taxpayer Errors: 80,677
|
Count
|
1
|
We changed the amount of taxable social security benefits on page 1 of your tax return because there was an error in the computation of the taxable amount.
|
15,318
|
2
|
We changed the amount of tax shown on your return. The amount entered was incorrect based on your taxable income and filing status.
|
9,098
|
3
|
We changed the amount of total income on page 1 of your tax return because there was an error in the computation.
|
5,084
|
4
|
We changed the amount claimed as standard deduction on your tax return. You are entitled to a higher standard deduction if you and/or your spouse are age 65 or older and/or blind.
|
4,993
|
5
|
The refund amount or the amount you owe on your tax return was computed incorrectly
|
3,748
|
|
Form 1040 Total Taxpayer Errors: 323,437
|
Count
|
1
|
We changed the amount of tax shown on your return. The tax rates on qualified dividends and capital gains are generally lower than standard rates.
|
49,062
|
2
|
We changed the amount of taxable social security benefits on page 1 of your tax return because there was an error in the computation of the taxable amount.
|
32,481
|
3
|
We changed the amount of tax shown on your return. The amount entered was incorrect based on your taxable income and filing status.
|
22,406
|
4
|
We changed the amount of total income on page 1 of your tax return because there was an error in the computation
|
18,078
|
5
|
For one or more of your dependents the last name doesn’t match our records or the records provided by the social security administration.
|
13,298
|
E-File Returns-No Responses
|
Form 1040A
|
Count
|
1
|
For one or more of your dependents the last name doesn’t match our records or the records provided by the social security administration.
|
66
|
2
|
We changed the amount of tax shown on your return. The amount entered was incorrect based on your taxable income and filing status
|
58
|
3
|
We didn’t allow all or part of the earned income credit you claimed. For one or more of your children, the social security number is missing or the last name doesn’t match our records or the records of the social security administration.
|
53
|
4
|
EIC was figured or entered incorrectly
|
10
|
|
Form 1040
|
Count
|
1
|
We changed the amount of health savings account deduction on your Form 1040. There was an error on Form 8889
|
354
|
2
|
For one or more of your dependents the last name doesn’t match our records or the records provided by the social security administration
|
144
|
3
|
EIC was figured or entered incorrectly
|
144
|
4
|
We changed the amount of business income or loss on your tax return. There was an error on Schedule C/C-EZ
|
90
|
5
|
We changed the amount of taxable social security benefits on your tax return. There was an error in the computation of the taxable amount.
|
70
|
Top Errors for Paid Preparers on Paper and E-file Returns
Cumulative through December 31, 2008
PR Form 1040EZ – (Paper Only) Error Count
1
|
We didn’t allow the amount claimed as earned income credit because you or your spouse must be at least 25 but less than 65 years old, on December 31st of the tax year.
|
270
|
2
|
We changed the amount of tax shown on your return. The amount entered was incorrect based on your taxable income and filing status
|
145
|
3
|
We didn’t allow your personal exemption because your SSN or ITIN was missing or your last name doesn’t match our records
|
86
|
4
|
We didn’t allow the amount claimed as earned income credit on your tax return because you indicated you were claimed as a dependent on another person’s tax return.
|
82
|
5
|
We didn’t allow your spouse’s personal exemption because your spouse’s SSN or ITIN was missing or last name doesn’t match our records.
|
73
|
6
|
We changed your combined standard deduction and personal exemption amount .you indicated you were claimed as a dependent on another person's tax return.
|
66
|
7
|
EIC was figured or entered incorrectly
|
53
|
8
|
We changed the amount of taxable income. There was an error in the subtraction of your exemption or combined standard deduction/exemption amount.
|
41
|
9
|
The refund amount or the amount you owe on your tax return was computed incorrectly
|
34
|
10
|
We didn’t allow your personal exemption and earned income credit. Your SSN or last name doesn’t match our records or the records provided by the Social Security Administration.
|
26
|
11
|
There was an error in the addition of the total payments on your tax return
|
21
|
12
|
We changed the amount claimed on your Form 1040EZ because there was an error in the combined standard deduction and personal exemption amount on your tax return.
|
18
|
13
|
We didn’t allow the amount claimed as earned income credit on your tax return. The individual taxpayer identification number you gave us for yourself and/or spouse was issued by the Internal Revenue Service and doesn’t qualify you for the credit.
|
12
|
PR Form 1040A (Paper Only) Error Count
1
|
For one or more of your dependents the SSN or ITIN was missing. We didn’t allow one or more of your exemptions
|
3,653
|
2
|
For one or more of your dependents the last name doesn’t match our records or the records provided by the Social Security Administration
|
2,452
|
3
|
We refigured your tax using the single filing status based on the information on your tax return.
|
1,122
|
4
|
We changed the amount of taxable social security benefits on your tax return. There was an error in the computation.
|
775
|
5
|
We can't allow the earned income credit you claimed. We have no record of receiving Form 8862.
|
746
|
6
|
We didn’t allow your personal exemption. Your SSN or ITIN was missing or your last name doesn’t match our records.
|
542
|
7
|
We didn’t allow all or part of the earned income credit you claimed. For one or more of your children, the Social Security Number is missing or the last name doesn’t match
|
527
|
8
|
EIC was figured or entered incorrectly
|
404
|
9
|
We didn’t allow your spouse’s personal exemption. Your spouse’s SSN or ITIN was missing or last name doesn’t match our records
|
383
|
10
|
Taxpayer notice was sent for miscellaneous errors.
|
343
|
11
|
We didn’t allow the amount claimed as earned income credit on your tax return. The individual taxpayer identification number doesn’t qualify you for the credit. |
342
|
12
|
We changed the amount of tax shown on your return. The amount entered was incorrect based on your taxable income and filing status.
|
293
|
13
|
We didn’t allow part or all of your child tax credit and/or additional child tax credit. One or more of your children exceeds the age limitation.
|
252
|
14
|
There was an error on Form 8812 in either the computation of the credit and/or transfer of the credit amount to page 2 of your tax return.
|
242
|
15
|
We changed the amount claimed as child tax credit. No amount was entered or the amount entered was incorrect based on the number of boxes checked on line 6c and/or your adjusted gross income.
|
212
|
16
|
We changed your total exemption amount. There was an error in the number of exemptions and/or computation of your total exemption amount
|
167
|
17
|
We didn’t allow the amount claimed as earned income credit. You or your spouse must be at least 25, but less than 65 years old, on December 31st of the tax year.
|
140
|
18
|
We didn’t allow your personal exemption and earned income credit. Your SSN or last name doesn’t match our records or the records provided by the Social Security Administration.
|
100
|
19
|
Standard deduction was incorrect. It was left blank or an amount inconsistent with filing status was entered.
|
98
|
20
|
The refund amount or the amount you owe on your tax return was computed incorrectly
|
97
|
PR Form 1040 – (Paper Only) Error Count
1
|
For one or more of your dependents the last name doesn’t match our records or the records provided by the Social Security Administration.
|
14,239
|
2
|
We changed the amount of tax shown on your return. The tax rates on qualified dividends and capital gains are generally lower than standard rates.
|
7,652
|
3
|
We changed the amount of taxable social security benefits on page 1 of your tax return because there was an error in the computation of the taxable amount.
|
5,518
|
4
|
For one or more of your dependents the SSN or ITIN was missing. As a result, we didn’t allow one or more of your exemptions.
|
4,306
|
5
|
EIC was figured or entered incorrectly
|
3,965
|
6
|
Taxpayer notice was sent for miscellaneous errors.
|
3,813
|
7
|
We changed the amount of tax shown on your return. The amount entered was incorrect based on your taxable income and filing status.
|
2,611
|
8
|
We changed the amount of business income or loss on your tax return because there was an error on Schedule C/C-EZ
|
2,490
|
9
|
We didn’t allow all or part of the earned income credit you claimed. For one or more of your children, the Social Security Number is missing or the last name doesn’t match
|
2,368
|
10
|
We changed the amount of self-employment tax on your tax return. There was an error on Schedule SE.
|
2,298
|
11
|
We limited your total itemized deductions on your Schedule A. Certain deductions on Schedule A are limited if your adjusted gross income is more than the maximum amount.
|
2,237
|
12
|
We refigured your tax using the single filing status based on the information on your tax return.
|
2,106
|
13
|
The refund amount or the amount you owe on your tax return was computed incorrectly
|
2,086
|
14
|
We changed the amount claimed as child tax credit. No amount was entered or the amount entered was incorrect based on the number of boxes checked on line 6c and/or your adjusted gross income.
|
2,058
|
15
|
We didn’t allow part or all of your child tax credit and/or additional child tax credit. One or more of your children exceeds the age limitation.
|
1,996
|
16
|
We can't allow the earned income credit you claimed. We have no record of receiving Form 8862
|
1,981
|
17
|
We changed the amount of total income on page 1 of your tax return because there was an error in the computation.
|
1,674
|
18
|
We didn’t allow your spouse’s personal exemption. Your spouse’s SSN or ITIN was missing or last name doesn’t match our records
|
1,563
|
19
|
We changed your total exemption amount. There was an error in the number of exemptions and/or computation of your total exemption amount
|
1,419
|
20
|
We changed the amount of rental real estate, royalties, partnerships, S corporations, trusts, etc., on your tax return because there was an error on Schedule E.
|
1,369
|
E-File Form 1040A Error Count
1
|
We changed the amount of tax shown on your return. The amount entered was incorrect based on your taxable income and filing status
|
29
|
E-File Form 1040 Error Count
1
|
EIC was figured or entered incorrectly
|
348
|
2
|
We changed the amount of taxable income on your return because there was an error in the subtraction of your of your exemption or combined standard deduction/exemption amount
|
301
|
3
|
The refund amount or the amount you owe on your tax return was computed incorrectly
|
200
|
4
|
We changed the amount of tax shown on your return. The tax rates on qualified dividends and capital gains are generally lower than standard rates.
|
179
|
5
|
Taxpayer notice was sent for miscellaneous errors
|
173
|
|