Everyone makes mistakes, but your margin for error when filing a tax return is almost non-existent. Even a tiny mistake can slow down the processing of your return and cause the IRS Code 9021 to appear in the Where’s My Refund app.
Technically speaking, Code 9021 is a reference number the IRS uses to signal taxpayers that their tax returns contain math or clerical errors.
The steps you must take will depend on the severity of the issue, so in some cases, you won’t have to do anything because the IRS will correct the error and only notify you that they’ve made changes to your tax return.
However, seeing this reference number can be a sign of a complex problem you’ll have to address. Read on if you’d like to learn more about IRS Code 9021 and what it might mean for your tax return.
Table of Contents
What is a Math Error?
According to Part 21, Chapter 5, Section 4 of the Internal Revenue Manual, incorrect entries on a tax return constitute math or clerical errors. The same section of this document defines a math error as any division, subtraction, or multiplication error on a tax return.
Math errors can also refer to:
- Inconsistencies between information on a taxpayer’s return and information on forms, schedules, or statements.
- Tax deduction or tax credit entries that exceed monetary, percentage, ratio, or fraction limits for a particular credit or deduction.
Reporting incorrect taxable income or adjusted gross income amount or forgetting to claim a deduction you’re eligible for will prompt the IRS to conduct an additional review of your tax return. As a result, Code 9021 will appear on your Where’s My Refund account.
Clerical Errors
Clerical errors are among the most common mistakes on tax returns. Typos are unlikely to trigger Code 9021 as the IRS amends spelling errors without requesting taxpayers’ assistance.
However, if you make one of the clerical errors below, you’ll have to work with the IRS to correct the mistake.
- If you use the wrong schedule or tax table provided by the IRS when filling out your tax return and other information on your return shows that it’s wrong, then it’s considered a clerical error.
- Failure to include information on a tax return required for an entry.
- Providing incorrect or incomplete SSNs and TINs when claiming Education Credits, EITC, Child Tax Credits, Premium Tax Credits, or Child and Dependent Care Credits.
- Taxpayers disallowed EITC through deficiency procedures in the previous tax year must file Form 8862 if they want to claim this tax credit the following year to avoid making a clerical error.
Making these mistakes on a tax return can be why the IRS added Code 9021 to your account.
IRS Math Error Procedures
Part 21 of the IRM outlines the procedures IRS agents must follow when correcting match or clerical errors. The document addresses different scenarios, so the actions the IRS might take will depend on the error type and its implications on a tax return.
An IRS officer who decides if an error is substantial enough to warrant further action will check all returns selected for an additional review.
For instance, if correcting a math error results in creating tax liability, you’ll have sixty days to contest the decision or pay the debt. An IRS agent can also decide that the error is minuscule and correct it without requesting additional information from a taxpayer.
Filing an amended tax return is sometimes necessary to correct a clerical or math error, but you must get in touch with the officer in charge of your case to determine whether doing so is the best course of action.
You’ll receive a math error notice after adjusting your tax return, even if the IRS doesn’t initiate a deficiency procedure.
If this procedure is initiated, you’ll receive a series of letters via mail containing the reason the IRS sent you a math error notice.
These letters will also contain a waiver allowing you to dispute the newly assessed tax amount, a statement showing how the additional tax liability was calculated, and an explanation of each tax return adjustment.
Understanding IRS Code 9021
Reference number 9021 indicates that the IRS has made changes to your tax return, but it doesn’t reveal why your tax refund amount was adjusted.
The code is accompanied by a message that informs you how much the IRS decreased your tax refund. This message also informs taxpayers when the math error notice will be mailed.
The Details section of Code 9021 lists the reasons an item (tax credit, taxable income, etc.) on the tax return was adjusted. Hence, a tax return could be modified because a taxpayer didn’t calculate a tax deduction amount correctly or if their name was misspelled.
The code’s description will also contain the information you’ll need if you decide to contact the IRS. So, besides the copy of the Code 9021 page, you’ll also need a copy of the tax return and the notice the IRS sent you.
You’ll have sixty days to appeal the IRS’ decision to adjust your tax return but keep in mind that you won’t be able to challenge the decision in Tax Court before requesting an abatement from the IRS.
Contacting the IRS is the fastest way to determine why reference number 9021 was added to your account and what you need to do to amend the error.
Where to Look For IRS Code 9021
Where’s My Refund tool on the IRS website lets you track your tax return’s processing status. Reference number 9021 will appear on your WMF account if the IRS adjusts your return during a review.
This reference number should appear on your account even if the adjustment didn’t affect the tax refund amount.
Code 9021 page contains information you’ll need while speaking with an agent, so you should print it before contacting the IRS. You’ll have up to two months to accept the adjustment, pay any additional tax liabilities charged to your account, or file an appeal.
Filing an amended tax return could also be a way to resolve a math error issue. Still, you should consult with an IRS agent and a tax professional to determine if filing an amended tax return is the best solution.
Frequently Asked Questions
To help you get more clarity in understanding what it means, “On IRS WMR tool, here are a few facts and questions for the same.
The IRS annually issues millions of math error notices, indicating that math errors are common on tax returns.
This code will appear on your WMF account even if the tax refund adjustment is zero.
Filing taxes with tax software can help you avoid making math or clerical errors on a tax return.
Your tax refund will almost certainly be delayed if the IRS adds Code 9021 to your WMF account.
Contact a CPA
The IRS receives millions of tax returns with math errors each year. Arithmetic mistakes usually cause these errors, so if IRS Code 9021 appears on your WMF account, chances are you may have calculated a tax credit or a tax deduction incorrectly.
Call 866-8000-TAX or go to choicetaxrelief.com to schedule a meeting with a CPA who can prepare a tax return for you and help you avoid dealing with amending math errors.
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Author:
Logan is a practicing CPA and founder of Choice Tax Relief and Money Done Right. After spending nearly a decade in the corporate world helping big businesses save money, he launched his blog with the goal of helping everyday Americans earn, save, and invest more money. Learn more about Logan.
