(as submitted by Dave on the March 5 edition of TAE)

1. Submitting an incorrect Social Security Number - Sometimes, filers accidentally transpose two digits, creating a mess for the I.R.S., who use those numbers as the primary reference point for an individual's tax history.

2. Submitting a name that doesn't match the social security number - Often, the cause of this error involves changes to a married name, without prior notification of the Social Security Department. Failure to notify the department leads to needless hassle as they try to form a connection of name and number that may not be there in the first place.

3. Miscalculation of Child Credits - Recently, the income limit for those who qualify for a child credit has increased to over $100,000. This increase is better for a middle-aged worker, but may also create more of a problem if this credit is not calculated correctly.

4. Math errors - Often, filers simply miscalculate a percentage here or accidentally subtract one credit twice. Easy to overlook, but troublesome to overcome.

5. Alternative Minimum Tax - Yet another calculation to consider for those whose income is in excess of $80,000. More calculations to consider mean more chances to make an error or two that could cost you in the long run.

6. Failure to consider all 1099's and W 2's - If you overlook one of these reports in your filing, your numbers will certainly differ from those of the I.R.S., who have all of these reports in full. Be extra careful here.

7. Misrepresentation of filing status - More often than not, this one pops up when couples that are separated are involved. The two most common errors in this case occur when (1) both members of the separated couple file as "single" when technically, they are still married and (2) each member of the separated couple files as "head of household", when again, they are still married.

8. Use of attachments - It is critical to attach any requested forms to reflect income. One such form that is sometimes overlooked is the 1099-R, reflecting the distribution of retirement accounts. This is a critical one that is required for submission with tax reports, but only if there is withholding on it.

9. Misrepresentation of childcare credit - Tax filers can receive credit for using "day care" services to watch their children. When taking this into consideration, it is essential to have the tax ID number for that day care service.

10. Misrepresentation of estimated payments - When determining the amount of the estimated payment, filers often enter the wrong amount, or enter the correct amount, but in the wrong location on the tax file.
    In addition to watching for these errors when filing your own taxes, Dave suggests that you go over these errors with any preparer you may use so that that preparer is on the same page when it comes to avoiding these mistakes.

For more information on these errors, contact Wilke and Associates at (412) 278-2200 or on the web at www.wilkecpa.com