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Business Filer Notices - Math Error Explanations for CP 268 - Form 8804 Filers

The table below contains a list of all Math Error explanations that may print on a CP 268 notice related to Forms 8804. To find the ones that printed on a particular CP 268, look on the tear-off stub to find out which codes were assigned, then look up each code on the table below.

Code Description
01 We found an error in the total Section 1446 tax.
02 We cannot allow the amount of tax withheld shown on Form 8804 because you didn't attach any supporting documentation. Therefore, we changed your return. If we are in error, please provide us with the necessary documentation to support the amount of withholding taxes claimed on your return. This documentation can be a copy of either Form 8805, 8288-A, or 1042S.
03 We found that the installment tax payments (Payments with Extension of time to file and overpayments applied from last year's taxes) shown on your account do not agree with the amount claimed on your return.
90 Fill-In Narrative.
Page Last Reviewed or Updated: 20-May-2013