10 Errors for Paid Preparers
Cumulative through October 1, 2004

Note:  Rate Reduction Credit errors are for tax year 2001 returns that are now being corrected in the Error Resolution System.

Form 1040 - (Paper Only)

1. Failed to subtract the advanced child tax credit payment from total credit amount.
2. Child tax credit was figured incorrectly.
3. Dependent’s last name didn’t match SSA or our records. We didn’t allow the exemption.
4. Additional child tax credit from Form 8812 was incorrectly computed or transferred to the return.
5. EIC was figured or entered incorrectly.
6. We computed Rate Reduction Credit on your 2001 tax return. 
7. Child’s SSN and/or name didn’t match SSA or our records. EIC was changed.
8. Spouse’s SSN or ITIN and/or name didn’t match SSA or our records.  Spouse’s personal exemption wasn’t allowed.
9. Child(ren)’s age exceeded the limit. Child tax credit and/or additional child tax credit was adjusted.
10. Taxable amount of social security benefits on page 1 of return was figured incorrectly.

Form 1040A - (Paper Only)

1. Failed to subtract the advanced child tax credit payment from total credit amount.
2. Dependent’s last name didn’t match SSA or our records. We didn’t allow the exemption.
3. Additional child tax credit from Form 8812 was incorrectly computed or transferred to the return.
4. Didn’t include SSN or ITIN for dependents. We didn’t allow the exemptions.
5. Child tax credit was figured incorrectly.
6. Child’s SSN and/or name didn’t match SSA or our records. EIC was changed.
7. Based on information reported, we refigured the tax using the filing status for a single person.
8. EIC was figured or entered incorrectly.
9. We computed Rate Reduction Credit on your 2001 tax return.
10. EIC was not allowed. Didn’t file form 8862. 

Form 1040EZ - (Paper Only)

1. EIC was not allowed. Your or your spouse must be at least 25, but less than 65, years old within the tax year.
2. We computed Rate Reduction Credit on your 2001 tax return.
3. Taxpayer's SSN or ITIN and/or name didn't match SSA or our records. Personal exemption wasn't allowed.
4. EIC was figured or entered incorrectly.
5. Rate Reduction Credit was not allowed. Received the maximum amount or reported no taxable income for 2001.
6. Spouse's SSN or ITIN and/or name didn't match SSA or our records.  Spouse's personal exemption wasn't allowed.
7. Tax amount wasn't the correct amount from the tax table or tax rate schedules.
8. Taxpayer's SSN and/or name didn't match SSA or our records. Personal exemption and EIC were disallowed.
9. Refund amount or the amount owed was figured incorrectly.
10. Taxable income was figured incorrectly