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File State Income Tax Free

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File State Income Tax Free

File state income tax free Publication 970 - Additional Material Table of Contents AppendicesAppendix A. File state income tax free Illustrated Example of Education Credits Glossary Appendices The following appendices are provided to help you claim the education benefits that will give you the lowest tax. File state income tax free Appendix A—An illustrated example of education credits, including a filled-in Form 8863 showing how to claim both the American opportunity credit and lifetime learning credit for 2013. File state income tax free Appendix B—A chart summarizing some of the major differences between the education tax benefits discussed in this publication. File state income tax free It is intended only as a guide. File state income tax free Look in this publication for more complete information. File state income tax free   Appendix A. File state income tax free Illustrated Example of Education Credits Dave and Valerie Jones are married and on their 2013 joint tax return they claim exemptions for their two dependent children, Sean (age 21, social security number: 000-00-0001) and Carey (age 18, social security number: 000–00–0002). File state income tax free Their modified adjusted gross income (MAGI) on Form 1040, line 38 is $110,000. File state income tax free Because Dave and Valerie have unusually high itemized deductions, their taxable income is $10,000 and their tax before credits is $1,000. File state income tax free Sean enrolled as a full-time graduate student in August 2013 at California State College. File state income tax free He graduated with his bachelor's degree in 2012 and did not attend school from January 2013 through July 2013. File state income tax free His parents claimed the Hope Scholarship Credit for Sean for 2008 and the American opportunity credit for Sean for 2010, 2011, and 2012. File state income tax free Carey enrolled full time as a freshman at the same college in January 2013 to begin working on her bachelor's degree. File state income tax free In 2013, Dave and Valerie paid $7,000 in tuition for Sean and $8,500 in tuition for Carey. File state income tax free California State College issued two Forms 1098-T, one for Sean and one for Carey, and sent them to the Joneses' residence. File state income tax free California State College reports amounts billed in 2013 instead of amounts paid during 2013. File state income tax free In completing Form 8863, the Joneses use the amounts they paid. File state income tax free Neither Sean nor Carey has been convicted of a felony for possession or distribution of a controlled substance before the end of 2013. File state income tax free Dave and Valerie figure their education credits by completing Form 8863. File state income tax free They begin Form 8863 on page 2 before completing Part I on page 1. File state income tax free Because the Joneses have two eligible students, they will complete page 2 twice, once for their son, Sean, and once for their daughter, Carey. File state income tax free The Joneses decide to complete Part III for Carey first, as shown later. File state income tax free They carry over the amount of $2,500 entered on Part III, line 30, to Part I, line 1. File state income tax free The Joneses complete a separate Part III for their son Sean. File state income tax free They check the “Yes” box on line 23, determine that Sean is not eligible for the American opportunity credit, and go to line 31 as instructed. File state income tax free They figure their line 31 adjusted qualified education expenses for Sean to be $7,000. File state income tax free Once they have completed Part III for each student, they figure their credits. File state income tax free The Joneses figure their refundable American opportunity credit of $1,000 by completing Form 8863, Part I, lines 1 through 8. File state income tax free They enter the amount from line 8, $1,000, on line 66 of their Form 1040. File state income tax free The Joneses enter $7,000 on Part II, line 10, of Form 8863 and figure their tentative lifetime learning credit for 2013 to be $1,400 (line 12). File state income tax free They cannot claim the full amount because their MAGI of $110,000 is greater than $107,000. File state income tax free They enter the reduced amount of $1,190 (figured on Part II, line 18) on the Credit Limit Worksheet, line 1. File state income tax free The $1,190 is added to their nonrefundable American opportunity credit ($1,500 on line 2 of the Credit Limit Worksheet) for a total nonrefundable credit of $2,690. File state income tax free The Joneses enter $1,000 on line 7 of the Credit Limit Worksheet, which is the smaller of their tax from line 46 of their Form 1040 (which is $1,000) or the $2,690 on line 3 of the Credit Limit Worksheet. File state income tax free They enter $1,000 on line 19, Part II of Form 8863 and on line 49 of Form 1040. File state income tax free This image is too large to be displayed in the current screen. File state income tax free Please click the link to view the image. File state income tax free Form 1098-T Adjusted Qualified Education Expenses Worksheet (Form 8863 instructions) 1. File state income tax free Total qualified education expenses paid for or on behalf of the student in 2013 for the academic period 8,500 2. File state income tax free Less adjustments:     a. File state income tax free Tax-free educational assistance received in 2013 allocable to the academic period   0     b. File state income tax free Tax-free educational assistance received in 2014 (and before you file your 2013 tax return) allocable to the academic period   0     c. File state income tax free Refunds of qualified education expenses paid in 2013 if the refund is received in 2013 or in 2014 before you file your 2013 tax return   0   3. File state income tax free Total adjustments (add lines 2a, 2b, and 2c) 0 4. File state income tax free Adjusted qualified education expenses. File state income tax free Subtract line 3 from line 1. File state income tax free If zero or less, enter -0- 8,500 This image is too large to be displayed in the current screen. File state income tax free Please click the link to view the image. File state income tax free Form 1098-T Adjusted Qualified Education Expenses Worksheet (Form 8863 instructions) 1. File state income tax free Total qualified education expenses paid for or on behalf of the student in 2013 for the academic period 7,000 2. File state income tax free Less adjustments:     a. File state income tax free Tax-free educational assistance received in 2013 allocable to the academic period   0     b. File state income tax free Tax-free educational assistance received in 2014 (and before you file your 2013 tax return) allocable to the academic period   0     c. File state income tax free Refunds of qualified education expenses paid in 2013 if the refund is received in 2013 or in 2014 before you file your 2013 tax return   0   3. File state income tax free Total adjustments (add lines 2a, 2b, and 2c) 0 4. File state income tax free Adjusted qualified education expenses. File state income tax free Subtract line 3 from line 1. File state income tax free If zero or less, enter -0- 7,000 Credit Limit Worksheet (Form 8863 instructions) Nonrefundable Credit Worksheet 1. File state income tax free Enter the amount from Form 8863, line 18 1. File state income tax free 1,190 2. File state income tax free Enter the amount from Form 8863, line 9 2. File state income tax free 1,500 3. File state income tax free Add lines 1 and 2 3. File state income tax free 2,690 4. File state income tax free Enter the amount from: Form 1040, line 46; or Form 1040A, line 28 4. File state income tax free 1,000 5. File state income tax free Enter the amount from either: Form 1040, lines 47 and 48, and the amount from Schedule R included on Form 1040, line 53; or Form 1040A, lines 29 and 30 5. File state income tax free 0 6. File state income tax free Subtract line 5 from line 4 6. File state income tax free 1,000 7. File state income tax free   Enter the smaller of line 3 or line 6 here and on Form 8863, line 19 7. File state income tax free 1,000 This image is too large to be displayed in the current screen. File state income tax free Please click the link to view the image. File state income tax free Form 8863 for Dave and Valerie Jones This image is too large to be displayed in the current screen. File state income tax free Please click the link to view the image. File state income tax free Carey Jones page 2 This image is too large to be displayed in the current screen. File state income tax free Please click the link to view the image. File state income tax free Filled-in Form 8863 Jones page 2 Appendix B. File state income tax free Highlights of Education Tax Benefits for Tax Year 2013 This chart highlights some differences among the benefits discussed in this publication. File state income tax free See the text for definitions and details. File state income tax free Do not rely on this chart alone. File state income tax free    Caution:You generally cannot claim more than one benefit for the same education expense. File state income tax free   Scholarships,  Fellowships, Grants, and  Tuition  Reductions American Opportunity Credit Lifetime Learning Credit Student Loan Interest Deduction Tuition and Fees Deduction Coverdell ESA† Qualified Tuition Program (QTP)† Education Exception to Additional Tax on Early IRA Distributions† Education Savings Bond Program† Employer- Provided Educational Assistance† Business Deduction for Work-Related Education What is your  benefit? Amounts received may not be taxable   Credits can reduce the amount of tax you have to pay. File state income tax free    40% of the credit may be refundable (limited to $1,000 per student). File state income tax free Credits can reduce amount of tax you must pay Can deduct interest paid Can deduct expenses Earnings not  taxed Earnings not taxed No 10%  additional tax on early distribution Interest not taxed Employer benefits not taxed Can deduct expenses What is the annual limit? None $2,500 credit per student $2,000 credit per tax return     $2,500 deduction $4,000 deduction $2,000 contribution per beneficiary None Amount of qualified  education expenses Amount of qualified  education expenses $5,250 exclusion Amount of qualifying work-related education expenses What expenses  qualify besides  tuition and required enrollment fees? Course-related expenses such as fees, books, supplies, and equipment Course-related books, supplies, and equipment Amounts paid for required books, etc. File state income tax free , that must be paid to the educational institution, etc. File state income tax free , are required fees Books Supplies Equipment  Room & board  Transportation  Other necessary expenses  None Books Supplies Equipment  Expenses for special needs services  Payments to QTP  Higher education: Room & board if  at least half-time  student  Elem/sec (K–12) education: Tutoring Room & board Uniforms Transportation Computer  access Supplementary expenses Books Supplies Equipment  Room & board if  at least half-time student  Expenses for special needs services Books Supplies Equipment  Room & board if  at least half-time student  Expenses for special needs services Payments to Coverdell ESA  Payments to QTP Books Supplies Equipment Transportation  Travel  Other necessary expenses   Scholarships,  Fellowships, Grants, and  Tuition  Reductions American Opportunity Credit Lifetime Learning Credit Student Loan Interest Deduction Tuition and Fees Deduction Coverdell ESA† Qualified Tuition Program (QTP)† Education Exception to Additional Tax on Early IRA Distributions† Education Savings Bond Program† Employer- Provided Educational Assistance† Business Deduction for Work-Related Education What education qualifies? Undergraduate & graduate  K–12 Undergraduate & graduate Undergraduate & graduate  Courses to acquire or improve job skills    Undergraduate & graduate Undergraduate & graduate Undergraduate & graduate  K–12 Undergraduate & graduate Undergraduate & graduate Undergraduate & graduate Undergraduate & graduate Required by employer or law to keep present job, salary, status  Maintain or improve job skills What are some of the other  conditions that  apply? Must be in degree or vocational program  Payment of tuition and required fees must be allowed under the grant Can be claimed for only 4 tax years (which includes years Hope Scholarship Credit claimed)  Must be enrolled at least half-time in degree program  No felony drug conviction(s)  Must not have completed first 4 years of postsecondary education before end of preceding tax year. File state income tax free   No other conditions Must have been at least half-time  student in degree program Cannot claim both deduction & education credit for same student in same year Assets must be distributed at age 30 unless special  needs beneficiary No other conditions No other conditions Applies only to qualified series  EE bonds issued after 1989 or series I bonds No other conditions Cannot be to  meet minimum educational requirements of present trade/business  Cannot qualify  you for new trade/business   In what income  range do benefits  phase out? No phaseout $80,000 – $90,000  $160,000 – $180,000 for joint returns $53,000 – $63,000  $107,000 – $127,000 for joint returns $60,000 – $75,000  $125,000 –  $155,000 for  joint returns  $60,000 – $80,000  $130,000 –  $160,000 for  joint returns  $95,000 – $110,000  $190,000 – $220,000 for  joint returns No phaseout No phaseout   No phaseout No phaseout † Any nontaxable distribution is limited to the amount that does not exceed qualified education expenses. File state income tax free Glossary The education benefits included in this publication were enacted over many years, leading to a number of common terms being defined differently from one benefit to the next. File state income tax free For example, an eligible educational institution means one thing when determining if earnings from a Coverdell education savings account are not taxable and something else when determining if a scholarship or fellowship is not taxable. File state income tax free For each term listed below that has more than one definition, the definition for each education benefit is listed. File state income tax free Academic period:   A semester, trimester, quarter, or other period of study (such as a summer school session) as reasonably determined by an educational institution. File state income tax free If an educational institution uses credit hours or clock hours and does not have academic terms, each payment period can be treated as an academic period. File state income tax free Adjusted qualified education expenses (AQEE):    Qualified education expenses (defined later) reduced by any tax-free educational assistance, such as a tax-free scholarship or employer-provided educational assistance. File state income tax free They must also be reduced by any qualified education expenses deducted elsewhere on your return, used to determine an education credit or other benefit, or used to determine a tax-free distribution. File state income tax free For information on a specific benefit, see the appropriate chapter in this publication. File state income tax free Candidate for a degree:   A student who meets either of the following requirements. File state income tax free Attends a primary or secondary school or pursues a degree at a college or university, or Attends an accredited educational institution that is authorized to provide: A program that is acceptable for full credit toward a bachelor's or higher degree, or A program of training to prepare students for gainful employment in a recognized occupation. File state income tax free Designated beneficiary:   The individual named in the document creating the account/plan who is to receive the benefit of the funds in the account/plan. File state income tax free Eligible educational institution:    American opportunity credit. File state income tax free Any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the Department of Education. File state income tax free It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. File state income tax free Coverdell education savings account (ESA). File state income tax free Any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the Department of Education. File state income tax free It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. File state income tax free Also included is any public, private, or religious school that provides elementary or secondary education (kindergarten through grade 12), as determined under state law. File state income tax free Education savings bond program. File state income tax free Same as American opportunity credit in this category. File state income tax free IRA, early distributions from. File state income tax free Same as American opportunity credit in this category. File state income tax free Lifetime learning credit. File state income tax free Same as American opportunity credit in this category. File state income tax free Qualified tuition program (QTP). File state income tax free Same as American opportunity credit in this category. File state income tax free Scholarships and fellowships. File state income tax free An institution that maintains a regular faculty and curriculum and normally has a regularly enrolled body of students in attendance at the place where it carries on its educational activities. File state income tax free Student loan, cancellation of. File state income tax free Same as Scholarships and fellowships in this category. File state income tax free Student loan interest deduction. File state income tax free Any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the Department of Education. File state income tax free It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. File state income tax free Also included is an institution that conducts an internship or residency program leading to a degree or certificate from an institution of higher education, a hospital, or a health care facility that offers postgraduate training. File state income tax free Tuition and fees deduction. File state income tax free Same as American opportunity credit in this category. File state income tax free Eligible student:    American opportunity credit. File state income tax free A student who meets all of the following requirements for the tax year for which the credit is being determined. File state income tax free Did not have expenses that were used to figure an American opportunity or Hope Scholarship Credit in any 4 earlier tax years. File state income tax free Had not completed the first 4 years of postsecondary education (generally the freshman through senior years). File state income tax free For at least one academic period beginning in the tax year, was enrolled at least half-time in a program leading to a degree, certificate, or other recognized educational credential at an eligible educational institution. File state income tax free Was free of any federal or state felony conviction for possessing or distributing a controlled substance as of the end of the tax year. File state income tax free Lifetime learning credit. File state income tax free A student who is enrolled in one or more courses at an eligible educational institution. File state income tax free Student loan interest deduction. File state income tax free A student who was enrolled at least half-time in a program leading to a postsecondary degree, certificate, or other recognized educational credential at an eligible educational institution. File state income tax free Tuition and fees deduction. File state income tax free A student who is enrolled in one or more courses at an eligible educational institution. File state income tax free Half-time student:   A student who is enrolled for at least half the full-time academic work load for the course of study the student is pursuing, as determined under the standards of the school where the student is enrolled. File state income tax free Modified adjusted gross income (MAGI):    American opportunity credit. File state income tax free Adjusted gross income (AGI) as figured on the federal income tax return, modified by adding back any: Foreign earned income exclusion, Foreign housing exclusion, Foreign housing deduction, Exclusion of income by bona fide residents of American Samoa, and Exclusion of income by bona fide residents of Puerto Rico. File state income tax free Coverdell education savings account (ESA). File state income tax free Same as American opportunity credit in this category. File state income tax free Education savings bond program. File state income tax free Adjusted gross income (AGI) as figured on the federal income tax return without taking into account any savings bond interest exclusion and modified by adding back any: Foreign earned income exclusion, Foreign housing exclusion, Foreign housing deduction, Exclusion of income by bona fide residents of American Samoa, Exclusion of income by bona fide residents of Puerto Rico, Exclusion for adoption benefits received under an employer's adoption assistance program, Deduction for student loan interest, Deduction for tuition and fees, and Deduction for domestic production activities. File state income tax free Lifetime learning credit. File state income tax free Same as American opportunity credit in this category. File state income tax free Student loan interest deduction. File state income tax free Adjusted gross income (AGI) as figured on the federal income tax return without taking into account any student loan interest deduction, tuition and fees deduction, or domestic production activities deduction, and modified by adding back any: Foreign earned income exclusion, Foreign housing exclusion, Foreign housing deduction, Exclusion of income by bona fide residents of American Samoa, and Exclusion of income by bona fide residents of Puerto Rico. File state income tax free Tuition and fees deduction. File state income tax free Adjusted gross income (AGI) as figured on the federal income tax return without taking into account any tuition and fees deduction, or domestic production activities deduction, and modified by adding back any: Foreign earned income exclusion, Foreign housing exclusion, Foreign housing deduction, Exclusion of income by bona fide residents of American Samoa, and Exclusion of income by bona fide residents of Puerto Rico. File state income tax free Phaseout:   The amount of credit or deduction allowed is reduced when modified adjusted gross income (MAGI) is greater than a specified amount of income. File state income tax free Qualified education expenses:   See pertinent chapter for specific items. File state income tax free    American opportunity credit. File state income tax free Tuition and certain related expenses (including student activity fees) required for enrollment or attendance at an eligible educational institution. File state income tax free Books, supplies, and equipment needed for a course of study are included even if not purchased from the educational institution. File state income tax free Does not include expenses for room and board. File state income tax free Does not include expenses for courses involving sports, games, or hobbies (including noncredit courses) that are not part of the student's postsecondary degree program. File state income tax free Coverdell education savings account (ESA). File state income tax free Expenses related to or required for enrollment or attendance of the designated beneficiary at an eligible elementary, secondary, or postsecondary school. File state income tax free Many specialized expenses included for K–12. File state income tax free Also includes expenses for special needs services and contribution to qualified tuition program (QTP). File state income tax free Education savings bond program. File state income tax free Tuition and fees required to enroll at or attend an eligible educational institution. File state income tax free Also includes contributions to a qualified tuition program (QTP) or Coverdell education savings account (ESA). File state income tax free Does not include expenses for room and board. File state income tax free Does not include expenses for courses involving sports, games, or hobbies that are not part of a degree or certificate granting program. File state income tax free IRA, early distributions from. File state income tax free Tuition, fees, books, supplies, and equipment required for enrollment or attendance at an eligible educational institution, plus certain limited costs of room and board for students who are enrolled at least half-time. File state income tax free Also includes expenses for special needs services incurred by or for special needs students in connection with their enrollment or attendance. File state income tax free Lifetime learning credit. File state income tax free Tuition and certain related expenses required for enrollment or attendance at an eligible educational institution. File state income tax free Student-activity fees and expenses for course-related books, supplies, and equipment are included only if the fees and expenses must be paid to the institution as a condition of enrollment or attendance. File state income tax free Does not include expenses for room and board. File state income tax free Does not include expenses for courses involving sports, games, or hobbies (including noncredit courses) that are not part of the student's postsecondary degree program, unless taken by the student to acquire or improve job skills. File state income tax free Qualified tuition program (QTP). File state income tax free Tuition, fees, books, supplies, and equipment required for enrollment or attendance at an eligible educational institution, plus certain limited costs of room and board for students who are enrolled at least half-time. File state income tax free Includes expenses for special needs services and computer access. File state income tax free Scholarships and fellowships. File state income tax free Expenses for tuition and fees required to enroll at or attend an eligible educational institution, and course-related expenses, such as fees, books, supplies, and equipment that are required for the courses at the eligible educational institution. File state income tax free Course-related items must be required of all students in the course of instruction. File state income tax free Student loan interest deduction. File state income tax free Total costs of attending an eligible educational institution, including graduate school (however, limitations may apply to the cost of room and board allowed). File state income tax free Tuition and fees deduction. File state income tax free Tuition and certain related expenses required for enrollment or attendance at an eligible educational institution. File state income tax free Student-activity fees and expenses for course-related books, supplies, and equipment are included only if the fees and expenses must be paid to the institution as a condition of enrollment or attendance. File state income tax free Recapture:   To include as income on your current year's return an amount allowed as a deduction in a prior year. File state income tax free To include as tax on your current year's return an amount allowed as a credit in a prior year. File state income tax free Rollover:   A tax-free distribution to you of cash or other assets from a tax-favored plan that you contribute to another tax-favored plan. File state income tax free Transfer:   A movement of funds in a tax-favored plan from one trustee directly to another, either at your request or at the trustee's request. File state income tax free Prev  Up  Next   Home   More Online Publications
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Understanding your CP276B Notice

We didn't receive the correct amount of tax deposits. We normally charge a Federal Tax Deposit penalty when this happens. We decided not to do so this time.

Printable samples of this notice (PDF)

Tax publications you may find useful

How to get help

Calling the toll free number listed on the top right corner of your notice is the fastest way to get your questions answered.

You can also authorize someone (such as an accountant) to contact the IRS on your behalf using this Power of Attorney and Declaration of Representative (Form 2848).
 


What you need to do

  • Review your records to see if you are paying your current payroll taxes on time.
  • Correct the copy of your tax return and the tax liability schedule that you kept for your records.

You may want to...


Answers to Common Questions

Do I have to reply to this notice?
No, but you should check your records to see why your tax deposits were 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 June 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.

For either a quarterly or an annual filer, a total tax liability of $50,000 or less means you can make your federal payroll tax deposits monthly. A tax liability greater than $50,000 means you have to make semiweekly payroll tax deposits.

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. However, you may send your payment in with your tax return when your tax liability is $2,500 or less. If you file a quarterly tax return, another time when you may send in your payment with your return is when:

  • Your tax liabilities never totaled $100,000 or more in a deposit period, and
  • Your tax liability in the preceding quarter was $2,500 or less.

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.


Understanding your notice

Reading your notice
Your notice may look different from the sample because the information contained in your notice is tailored to your situation.

Notice CP276B, Page 1

Notice CP276B, Page 2

Page Last Reviewed or Updated: 27-Jan-2014

The File State Income Tax Free

File state income tax free Index A Assistance (see Tax help) F Free tax services, How To Get Tax Help H Help (see Tax help) M More information (see Tax help) P Publications (see Tax help) T Tax help, How To Get Tax Help Taxpayer Advocate, Taxpayer Advocate Service. File state income tax free TTY/TDD information, How To Get Tax Help Prev  Up     Home   More Online Publications