Correct Errors in Your Federal or NJ Income Tax Filing: Here’s How
The IRS has issued new federal income tax brackets and raised standard deductions for the 2026 tax year. These changes apply to returns filed in 2027. Taxpayers and preparers must note the adjustments when planning filings.
Who bears responsibility for errors
Taxpayers remain legally responsible for submitted returns. Accountants can offer to cover penalties or interest for mistakes. That was the position explained to Filmogaz.com by June Toth.
Toth is an accountant with WilkinGuttenplan in East Brunswick. She previously led the New Jersey Society of Certified Public Accountants.
Fixing mistakes and immediate steps
If an error is discovered, contact the preparer first. A preparer may file an amended return or correct the filing.
To Correct Errors in your Federal or NJ Income Tax Filing, ask the preparer to amend the return. The taxpayer can also file an amended return themselves. Here’s how to proceed: notify the preparer, collect documentation, and submit corrections quickly.
What agencies say
The IRS and the New Jersey Treasury Department will notify taxpayers by mail if a return contains errors. IRS spokesperson John Fudd confirmed notifications are sent through the postal service.
New Jersey Treasury spokesperson Darryl Isherwood advised taxpayers to request fixes from their preparer. He also noted that taxpayers may file their own amended returns.
Consequences and common outcomes
If a preparer made the mistake, the result is usually monetary penalties and interest. Criminal liability is rare in such cases, according to Jay Soled.
Soled chairs the accounting department at Rutgers Business School in Newark. He said that if a client files a corrective return before the IRS contacts them, the agency typically imposes only interest.
Common errors to watch for
- Mathematical and clerical mistakes that leave numbers unbalanced.
- Entries placed on incorrect lines of forms.
- Mismatched Social Security numbers compared to IRS records.
- Missing income items, such as omitted 1099s or W-2s.
- Failure to compute self-employment tax or to note foreign accounts.
Janet Holtzblatt of the Urban-Brookings Tax Policy Center highlighted math and placement errors. Soled added that preparers sometimes miss foreign account and entity questions.
Recourse against a preparer
Options depend on the situation. If the preparer helps correct the error, that usually suffices. Reputable practitioners may prepare amendments or handle agency correspondence at little or no cost.
Severe breaches could lead to complaints. Taxpayers may file a grievance with the New Jersey State Board of Accountancy for professional misconduct or malpractice.
Scale of the problem
In 2024, the IRS received more than 139 million tax returns. About 5.5 million returns were suspended for errors or identity-theft concerns.
When to act
Act as soon as you identify a mistake. Early correction can limit penalties and interest. If unsure, seek professional advice and document all communications.
