IRS MATH Act of 2025

Key Points

• The bill requires the IRS to explain math or clerical errors on tax returns in plain language, including the type of error, the relevant law, a description of the problem, and the specific line of the return where the mistake was found.
• The IRS must provide an itemized breakdown showing exactly how the error changes a taxpayer's numbers, covering adjusted gross income, taxable income, deductions, credits (including the child tax credit, earned income credit, and premium tax credit), total tax owed, and refund amount.
• The deadline for taxpayers to dispute an error must be displayed in bold, 14-point font right next to the taxpayer's address on page one. The IRS is also banned from sending vague lists of potential errors and must instead identify the specific mistake.
• When a taxpayer successfully disputes an error, the IRS must send a follow-up notice in plain language confirming the change with an itemized computation of all adjustments. Treasury must also create procedures for taxpayers to request abatement in writing, electronically, by phone, or in person.
• A pilot program would test whether sending error notices by certified or registered mail with electronic signature confirmation improves taxpayer response rates. The IRS would report to Congress on the results, including the number and dollar amounts of errors and abatements.