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# Business Filer Math Error Explanations

Background
When we make a correction to a tax return, we send a Math Error notice to explain the changes to the taxpayer who filed the return. This notice explains the nature of the changes and includes an account statement showing how the changes affected the tax return. The notice also includes a short description of the changes.  We assign a two-digit code to each of these descriptions.

Which Explanations Are on Your Notice?
The tear-off stub on the last page of the notice lists the Math Error codes in the format aabbccddee or aa,bb,cc,dd,ee where aa is the first code assigned, bb is the second, cc is the third, etc.  If more than five change descriptions print on the notice, only the codes for the first five print on the stub.
Example: The 0126 printed on the left-hand side of the stub below means that Math Error codes 01 and 26 were assigned to the tax return for which this notice generated.

 ``` RETURN THIS PART TO US WITH YOUR CHECK OR INQUIRY ``` ``` YOUR TELEPHONE NUMBER BEST TIME TO CALL ``` ``` ( ) - ``` ``` 0126 ``` ``` 200409 030919 ``` ``` INTERNAL REVENUE SERVICE ``` ``` ATLANTA GA 39901-0039 ``` ``` 122A ``` ``` SB ```

Look Up the Explanations
Each business filer math error notice has its own set of explanations that it can include.  In some cases, the set of explanations a notice uses depends on the tax form the notice is about.  Follow the links below to look up the text of the explanations that are on your notice.

If the notice is… Then…
CP 101 - Math Error, Balance Due on Form 940 or 940-EZ View the explanations
CP 102 - Math Error, Balance Due on Form 941, 941SS, 942, 943, 944, 944SS or 945 View the explanations
CP 111 - Math Error, Overpayment on Form 940 or 940-EZ View the explanations
CP 112 - Math Error, Overpayment on Form 941, 941SS, 942, 943, 944, 944SS or 945 View the explanations
CP 268 - Correction and Overpayment Notice View the explanations
Page Last Reviewed or Updated: 2013-05-20