Math Error Condition
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
A math error notice generates whenever a mathematical error is made by the taxpayer on the return, or the posted payment information does not agree with the amount claimed on the return.
The taxpayer notice code (TPNC), also called the math error code, is a two-digit numerical code assigned by ERS or ECC-MTB for the specific error condition. See IRM 3.14.2.11 Taxpayer Notice Codes (TPNCs), for allowable TPNCs by Form type.
The computer translates this code into an explanatory paragraph that prints on the math error notice.
This message notifies the taxpayer of the error on the return or account.
Complete all general review procedures in IRM 3.14.2.6, General Review Procedures, before reviewing the math error condition. The return may or may not be included with the NRPS package, depending on the error condition.
The Math Error Notices are:
Overpayment Notices are listed in the table below:
Form
Computer Paragraph Notice
940, 940-EZ
111
941, 943, 944, 945
112
CT-1, CT-1X
113
720
114
11-C, 706, 706-NA, 709, 709-NA, 730, 2290
115
990PF, 4720, 5227
116
1042
117
990-T, 1041, 1120, 1120-C, 1120X
133
720, 940, 940-EZ, 941, 943, 944, 945, 1041, 1120, 1120-C, 1120X
268
940(sp)
811
941(sp), 943(sp), 944(sp)
812
Even/Balance Due Notices are listed in the table below:
Return
Computer Paragraph Notice
940, 940-EZ
101
941, 943, 944, 945, 941X, 943X, 944X, 945X
102
CT-1, CT-1X
103, 123
720
104, 124
11-C, 706, 706-NA, 709, 709-NA, 730, 2290
105, 125
990PF, 4720, 5227
106, 126
1042
107, 127
990-T, 1041, 1120, 1120-C, 1120X
131, 131A and 132
940(sp)
801
941(sp), 943(sp), 944(sp)
802
To view an exhibit of a notice, refer to the Taxpayer Correspondence Services (TCS) website Servicewide Notice Information Program, SNIP.
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