8879 Tolerances

[JG EA]

Are they still $50 for income and $14 for tax changes?

[Gene V]

Are they still $50 for income and $14 for tax changes?

From Pub. 1345

Taxpayers must sign a new declaration if the electronic return data on individual
income tax returns is changed after taxpayers signed the Declaration of Taxpayer and
the amounts differ by more than either $50 to “Total income” or “AGI,” or $14 to
“Total tax,” “Federal income tax withheld,” “Refund,” or “Amount you owe.”

From TTB 15-11

Tax return changes require new signature. If a declaration has
already been signed by a client, and a correction is made on the
return, a new signature is required if the correct amounts differ
by more than either $50 to total income or AGI, or $14 to total tax,
federal income tax withheld, refund, or amount owed.

[JG EA]

Thanks for looking that up. I don't know why I didn't think to look in TTB.