Letter 3050C explains a math error adjustment the IRS made involving the Earned Income Tax Credit (EITC), the Child Tax Credit, the Credit for Other Dependents, a dependent, or the Child and Dependent Care Credit. Its title is "EIC/CTC/ODC/Dependent/Child & Dependent Care Credit - Math Error."
A math error adjustment is a change the IRS makes while processing your return, without an audit. With these credits, the most common cause is a taxpayer identification number problem.
Common Reasons
- A Social Security number for you, your spouse, or a child was missing or not valid. You need a valid SSN to claim the EITC. For 2018 and later, a child must have the required SSN for the Child Tax Credit.
- A dependent's name, SSN, and date of birth didn't match IRS and Social Security records.
- The IRS changed the amount of EITC you claimed on an original or amended return.
- Your filing status changed in a way that made you ineligible for EITC you had claimed.
- You asked a question about an earlier math error notice, and the IRS is explaining the rules.
What to Do
- Compare every name, SSN, and date of birth on your return with the Social Security cards.
- If a number was wrong, send the correct one with a copy of the letter.
- If the letter asks for documents, send them by the date in the letter. Use certified mail and keep copies.
If you have a religious or conscience-based objection to getting a taxpayer identification number for a dependent, the letter may ask for a statement explaining the objection along with documents that verify the dependent.
If You Disagree
You generally have 60 days from the date of the math error notice to ask the IRS to reverse the change. Give the correct information when you do. If that window has passed, you can file a claim for refund, such as an amended return, with the correct numbers and supporting documents.
If the IRS cut your EITC or child credits and you need help, call us at (813) 229-7100.