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Warning Text�:� � Warning Text ����X��TableStyleMedium9PivotStyleLight16`�ITable 15������  ;����ZR� �3 ���A�@@�  ��) '$Exemption number/amount$Adjusted gross/taxable income amountStandard/itemized deduction Filing statusAdjustments to income.Withholding or excess Social Security payments Math error Percentage of totalNumberMath error notices, total [1]Math errors, total [1]:N/A Not applicable.Refund/amount owed�SOURCE: Wage and Investment, Customer Account Services, Submission Processing, Individual Master File Branch, Notices and Files. Other [7]k[7] Includes miscellaneous errors and unique error types not included in any other math error definitions.N/A�[1] A math error notice to the taxpayer may address more than one type of math error. Therefore, the total number of errors exceeds the total number of notices.Earned Income Tax CreditChild Tax Credit/Hope and American Opportunity Education CreditsFirst-Time Homebuyer CreditTax Year 2010 returns$Tax Year 2009 and prior-year returns]Table 15. Math Errors on Individual Income Tax Returns, by Type of Error, Calendar Year 2011Tax calculation/other taxes [3]Rebate Recovery Credit [5][6][6] Less than 0.05 percent.�[3] Includes all errors associated with the calculation and assessment of income taxes, as well as other taxes, such as self-employment tax, alternative minimum tax, and household employment tax. [4] Encompasses all credits other than the following credits which are shown separately: Making Work Pay Tax Credit, Earned Income Tax Credit, Child Tax Credit, First-Time Homebuyer Credit, Hope and American Opportunity Education Credits, and Rebate Recovery Credit. �[5] Eligible taxpayers whose circumstances changed may have claimed a Rebate Recovery Credit (RRC) to receive some or all of the unpaid portion of an economic stimulus payment. Economic stimulus payments were special payments to taxpayers associated with the Economic Stimulus Act of 2008. Includes cases where RRC was not claimed on tax returns, but the IRS computed the credit for eligible taxpayers. There were 18 of these cases for Tax Year 2010 returns and 150,941 for Tax Year 2009 returns. �NOTES: Detail may not add to totals because of rounding. Math errors include a variety of conditions such as computational errors, incorrectly transcribed values, and omitted entries identified during the processing of tax returns.Making Work Pay Tax Credit [2]�[2] The Making Work Pay Tax Credit (MWPTC) was a refundable tax credit based on earned income and was available to taxpayers in Tax Years 2009 and 2010. A majority of the cases reported are those for which MWPTC was not initially claimed on tax returns, but the IRS subsequently computed the credit for eligible taxpayers. 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