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In the IRS’s own words · not reviewed by VALID
CP276A notice explained, in the IRS’s own words
We didn't receive a correctly completed tax liability schedule. We normally charge a Federal Tax Deposit (FTD) penalty when this happens. We decided not to do so this time.
Read the full CP276A page on irs.gov ↗
What this notice is about
We didn't receive a correctly completed tax liability schedule. We normally charge a Federal Tax Deposit (FTD) penalty when this happens. We decided not to do so this time.
What you need to do
- Review your tax liability schedule. Enter the liability amount for each payroll date and see if your payroll tax deposit liability matches the tax liability you reported on your tax form. When they don't match, we reject your tax liability schedule.
- Correct the copy of your tax return and the schedule that you kept for your records.
You may want to
- View our instructions for employment taxes.
- Check your current tax deposit schedule to verify that it is correct.
- Complete and send us a Form 2848, Power of Attorney and Declaration of Representative PDF to authorize someone (such as an accountant) to contact us on your behalf.
Do I have to reply to this notice?
No, but you should check your records to see why your tax liability schedule was incorrect.
How do I know whether I should make monthly or semiweekly payroll tax deposits?
Go back and look at the total tax liability for the four quarters before the quarter ending in September of last year if you file a quarterly return. Annual return filers should go back and look at the total tax liability of the year before their previous filing year.
When are my payroll tax deposits due?
The following table shows the schedule for semiweekly payroll tax deposits:
When
Then
The payroll tax liability period is Saturday, Sunday, Monday, and Tuesday
Make the tax deposit by the following Friday.
The payroll tax liability period is Wednesday, Thursday, and Friday
Make the tax deposit by the following Wednesday.
A holiday falls on a weekday after the payroll tax liability period and before or on the normal deposit day
Extend the deposit due date one business day for each day of holiday.
Monthly payroll tax depositors must make their tax deposits by the fifteenth of each month. When the fifteenth falls on a Saturday, a Sunday, or a legal holiday, tax deposits are due on the next business day.
Do I have to make my payroll tax deposits electronically?
Normally, yes. If you file a timely quarterly tax return, another time when you may send in your payment with your return is when:
Tips for next time you file
Report each tax liability (not your deposits) on the tax liability schedule.
Make sure that that the amount on your tax liability schedule matches the payroll tax amount on your tax return.
Do not list negative amounts on your tax liability schedule.
What to do next
- Write down the date on the letter today.
- Look the number up on irs.gov yourself. Don’t trust a link or phone number from anyone else.
- If it says you owe money or proposes changes to your return, take it to a licensed CPA, EA or tax attorney before that date.
Not advice. Not a filing. Verify with a licensed professional. Rules change by year and facts.