IRS MATH Act of 2025

The IRS MATH Act of 2025 requires the IRS to send taxpayers clearer, more detailed notices when correcting math or clerical errors on their tax returns. These notices must explain the error type, specify the exact line on the return affected, and provide a plain-language breakdown of how corrections impact income, deductions, credits, and taxes owed. The bill also mandates similar detailed notices for IRS corrections (abatements) and sets a 12-month timeline for implementation after enactment. Additionally, the IRS must develop procedures for taxpayers to request corrections and run a pilot program testing certified mail notices with e-signature confirmation.