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Results of the 2017 Filing Season

Report Information

Date Issued
Report Number
2018-40-012
Report Type
Audit
Joint Report
Yes
Participating OIG
Treasury Inspector General for Tax Administration
Agency Wide
Yes (agency-wide)
Questioned Costs
$0
Funds for Better Use
$3,297,127,798
View Report

Recommendations

The Commissioner, Wage and Investment Division, should establish processes to use its math error authority to deny all e-filed and paper AOTC claims for which the taxpayer does not provide the institution EIN for each student claimed on the return.

The Commissioner, Wage and Investment Division, should modify Form 2441 to ask taxpayers whether or not they fall under one of the exceptions to be able to file as Married Filing Separately and revise computer programs to allow the credit only when a taxpayer attests that he or she meets the exception by checking the applicable box.