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Math Error Processes for Specific Issues and Forms

Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States

Some forms and the corresponding CP notices, have special steps or review processes that should be done in addition to normal math error review procedures. In addition, some processing issues require specific corrective actions. The following subsections contain specific information for some common math error processing with correction guidance.

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▸Contents — Internal Revenue Manual Part 3. Submission Processing

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