2025年12月通过的《国税局数学法》保护纳税人免于因回报中简单的数学错误而受到惩罚。 The IRS Math Act, passed in December 2025, shields taxpayers from penalties for simple math errors on their returns.

2025年12月签署成为法律的《国税局数学法》阻止国税局在纳税申报单上对简单的数学错误,如错误的加法或乘法,施加罚款、利息或费用。 The IRS Math Act, signed into law in December 2025, prevents the IRS from imposing penalties, interest, or fees for simple math errors on tax returns, such as incorrect addition or multiplication. 两党法要求国税局将此类错误通知纳税人,并允许他们在采取执法行动之前纠正这些错误。 The bipartisan law requires the IRS to notify taxpayers of such mistakes and allow them to correct them before enforcement actions. 参议员伊丽莎白·沃伦(Elizabeth Warren)称这一改变是向公平迈出的一步,特别是对于使用低成本或DIY税服务的中低收入申报人而言。 Senator Elizabeth Warren called the change a step toward fairness, especially for low- and middle-income filers who use low-cost or DIY tax services. 该法在主要税务准备公司的支持下,编纂了现有做法,旨在减少无意错误造成的财政负担。 The law, supported by major tax preparation companies, codifies existing practices and aims to reduce financial burdens from unintentional errors.