A missing social security number counts as a math error
What the document says“an omission of a correct social security number required under section 151(d)(5)(C) (relating to deduction for seniors).”
The section adds a new subparagraph (W) to section 6213(g)(2) of the Internal Revenue Code of 1986 treating the omission of a correct social security number required for the senior deduction as a mathematical or clerical error.
What the document actually says“an omission of a correct social security number required under section 151(d)(5)(C) (relating to deduction for seniors).”
Leaving out the right social security number counts as an error. It is treated the same as a mistake in the math.
That label matters for how the return is fixed. What follows from it is set out in the tax code. That code is not indexed here.
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