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How To File State Tax Return

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How To File State Tax Return

How to file state tax return Index A Alimony paid, Alimony paid. How to file state tax return Alimony received, Alimony received. How to file state tax return Annulment, Divorce or separation. How to file state tax return Assistance (see Tax help) B Basis of property, death of spouse, Death of spouse. How to file state tax return Business expenses, Business and investment expenses. How to file state tax return C Child tax credit, Child tax credit. How to file state tax return Civil service annuities, Civil service retirement. How to file state tax return Community income defined, Community or Separate Property and Income Community income, special rules, Certain community income not treated as community income by one spouse. How to file state tax return Community property defined, Community or Separate Property and Income Community property laws disregarded, Community Property Laws Disregarded Credits Child tax credit, Credits, Taxes, and Payments Earned income credit, Earned income credit. How to file state tax return CSRS annuities, Civil service retirement. How to file state tax return D Death of spouse, basis of property, Death of spouse. How to file state tax return Deductions Alimony paid, Deductions Business expenses, Deductions Investment expenses, Deductions IRA deduction, Deductions Personal expenses, Deductions Dependents, Exemptions Dividends, Dividends, interest, and rents. How to file state tax return Divorce, Divorce or separation. How to file state tax return Domestic partners, Registered domestic partners. How to file state tax return Domicile, Domicile E Earned income credit, Earned income credit. How to file state tax return End of the marital community, End of the Community Equitable relief, Equitable relief. How to file state tax return ESA withdrawals, Withdrawals from individual retirement arrangements (IRAs) and Coverdell Education Savings Accounts (ESAs). How to file state tax return Estimated tax payments, Estimated tax payments. How to file state tax return Exempt income, Tax-exempt income. How to file state tax return Exemptions Dependent, Exemptions Personal, Exemptions Extensions, Extension of time to file. How to file state tax return F FERS annuities, Civil service retirement. How to file state tax return Form 8958, Community or Separate Property and Income, Identifying Income, Deductions, and Credits, Dividends, interest, and rents. How to file state tax return , Separate Return Preparation Free tax services, Free help with your tax return. How to file state tax return G Gains and losses, Gains and losses. How to file state tax return H Help (see Tax help) I Income Alimony received, Income Civil service annuities, Income Dividends, Income Gains and losses, Income Interest, Income IRA distributions, Income Lump-sum distributions, Income Military retirement pay, Income Partnership income, Income Pensions, Income Rents, Income Separate income, Income from separate property. How to file state tax return Tax-exempt income, Income Wages, earnings, and profits, Income Innocent spouse relief, Relief from liability arising from community property law. How to file state tax return , Equitable relief. How to file state tax return Interest, Dividends, interest, and rents. How to file state tax return Investment expenses, Business and investment expenses. How to file state tax return IRA deduction, IRA deduction. How to file state tax return IRA distributions, Withdrawals from individual retirement arrangements (IRAs) and Coverdell Education Savings Accounts (ESAs). How to file state tax return J Joint return vs. How to file state tax return separate returns, Joint Return Versus Separate Returns L Lump-sum distributions, Lump-sum distributions. How to file state tax return M Military retirement pay, Military retirement pay. How to file state tax return N Nonresident alien spouse, Nonresident alien spouse. How to file state tax return O Overpayments, Overpayments. How to file state tax return P Partnership income, Partnership income. How to file state tax return Partnerships, self-employment tax, Partnerships. How to file state tax return Payments Estimated tax payments, Estimated tax payments. How to file state tax return Federal income tax withheld, Federal income tax withheld. How to file state tax return Pensions, Pensions. How to file state tax return Personal expenses, Personal expenses. How to file state tax return Publications (see Tax help) R Registered domestic partners, Registered domestic partners. How to file state tax return Relief from liability arising from community property law, Relief from liability arising from community property law. How to file state tax return Rents, Dividends, interest, and rents. How to file state tax return S Self-employment tax Partnership, Self-employment tax. How to file state tax return Sole proprietorship, Self-employment tax. How to file state tax return Separate income defined, Separate income. How to file state tax return Separate property defined, Community or Separate Property and Income Separate property income, Income from separate property. How to file state tax return Separate returns Extensions, Extension of time to file. How to file state tax return Separate returns vs. How to file state tax return joint return, Joint Return Versus Separate Returns Separated spouses, Spouses living apart all year. How to file state tax return Separation agreement, Divorce or separation. How to file state tax return Sole proprietorship, self-employment tax, Sole proprietorship. How to file state tax return Spousal agreements, Spousal agreements. How to file state tax return Spouses living apart, Spouses living apart all year. How to file state tax return T Tax help, How To Get Tax Help Tax-exempt income, Tax-exempt income. How to file state tax return TTY/TDD information, How To Get Tax Help W Wages, earnings, and profits, Wages, earnings, and profits. How to file state tax return Withholding tax, Federal income tax withheld. How to file state tax return Prev  Up     Home   More Online Publications
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Understanding your CP276A Notice

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.

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 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...


Answers to Common Questions

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 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 CP276A, Page 1

Notice CP276A, Page 2

Page Last Reviewed or Updated: 14-Mar-2014

The How To File State Tax Return

How to file state tax return 7. How to file state tax return   How To Get Tax Help Table of Contents Outside the U. How to file state tax return S. How to file state tax return Low Income Taxpayer Clinics Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. How to file state tax return Free help with your tax return. How to file state tax return   You can get free help preparing your return nationwide from IRS-certified volunteers. How to file state tax return The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. How to file state tax return The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. How to file state tax return Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. How to file state tax return In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. How to file state tax return To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. How to file state tax return gov, download the IRS2Go app, or call 1-800-906-9887. How to file state tax return   As part of the TCE program, AARP offers the Tax-Aide counseling program. How to file state tax return To find the nearest AARP Tax-Aide site, visit AARP's website at www. How to file state tax return aarp. How to file state tax return org/money/taxaide or call 1-888-227-7669. How to file state tax return For more information on these programs, go to IRS. How to file state tax return gov and enter “VITA” in the search box. How to file state tax return Internet. How to file state tax return    IRS. How to file state tax return gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. How to file state tax return Download the free IRS2Go app from the iTunes app store or from Google Play. How to file state tax return Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. How to file state tax return Check the status of your 2013 refund with the Where's My Refund? application on IRS. How to file state tax return gov or download the IRS2Go app and select the Refund Status option. How to file state tax return The IRS issues more than 9 out of 10 refunds in less than 21 days. How to file state tax return Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. How to file state tax return You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. How to file state tax return The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. How to file state tax return Use the Interactive Tax Assistant (ITA) to research your tax questions. How to file state tax return No need to wait on the phone or stand in line. How to file state tax return The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. How to file state tax return When you reach the response screen, you can print the entire interview and the final response for your records. How to file state tax return New subject areas are added on a regular basis. How to file state tax return  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. How to file state tax return gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. How to file state tax return You can use the IRS Tax Map, to search publications and instructions by topic or keyword. How to file state tax return The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. How to file state tax return When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. How to file state tax return Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. How to file state tax return You can also ask the IRS to mail a return or an account transcript to you. How to file state tax return Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. How to file state tax return gov or by calling 1-800-908-9946. How to file state tax return Tax return and tax account transcripts are generally available for the current year and the past three years. How to file state tax return Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. How to file state tax return Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. How to file state tax return If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. How to file state tax return Check the status of your amended return using Where's My Amended Return? Go to IRS. How to file state tax return gov and enter Where's My Amended Return? in the search box. How to file state tax return You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. How to file state tax return It can take up to 3 weeks from the date you mailed it to show up in our system. How to file state tax return Make a payment using one of several safe and convenient electronic payment options available on IRS. How to file state tax return gov. How to file state tax return Select the Payment tab on the front page of IRS. How to file state tax return gov for more information. How to file state tax return Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. How to file state tax return Figure your income tax withholding with the IRS Withholding Calculator on IRS. How to file state tax return gov. How to file state tax return Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. How to file state tax return Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. How to file state tax return gov. How to file state tax return Request an Electronic Filing PIN by going to IRS. How to file state tax return gov and entering Electronic Filing PIN in the search box. How to file state tax return Download forms, instructions and publications, including accessible versions for people with disabilities. How to file state tax return Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. How to file state tax return gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. How to file state tax return An employee can answer questions about your tax account or help you set up a payment plan. How to file state tax return Before you visit, check the Office Locator on IRS. How to file state tax return gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. How to file state tax return If you have a special need, such as a disability, you can request an appointment. How to file state tax return Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. How to file state tax return Apply for an Employer Identification Number (EIN). How to file state tax return Go to IRS. How to file state tax return gov and enter Apply for an EIN in the search box. How to file state tax return Read the Internal Revenue Code, regulations, or other official guidance. How to file state tax return Read Internal Revenue Bulletins. How to file state tax return Sign up to receive local and national tax news and more by email. How to file state tax return Just click on “subscriptions” above the search box on IRS. How to file state tax return gov and choose from a variety of options. How to file state tax return Phone. How to file state tax return    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. How to file state tax return Download the free IRS2Go app from the iTunes app store or from Google Play. How to file state tax return Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. How to file state tax return gov, or download the IRS2Go app. How to file state tax return Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. How to file state tax return The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. How to file state tax return Most VITA and TCE sites offer free electronic filing. How to file state tax return Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. How to file state tax return Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. How to file state tax return Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. How to file state tax return If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. How to file state tax return The IRS issues more than 9 out of 10 refunds in less than 21 days. How to file state tax return Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. How to file state tax return Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. How to file state tax return The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. How to file state tax return Note, the above information is for our automated hotline. How to file state tax return Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. How to file state tax return Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. How to file state tax return You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. How to file state tax return It can take up to 3 weeks from the date you mailed it to show up in our system. How to file state tax return Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). How to file state tax return You should receive your order within 10 business days. How to file state tax return Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. How to file state tax return If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. How to file state tax return Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. How to file state tax return The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. How to file state tax return These individuals can also contact the IRS through relay services such as the Federal Relay Service. How to file state tax return    Outside the U. How to file state tax return S. How to file state tax return If you are outside the United States, taxpayer assistance is available by calling the following U. How to file state tax return S Embassies or consulates. How to file state tax return    Beijing, China (86) (10) 8531-3983 Frankfurt, Germany (49) (69) 7535-3823 London, England (44) (20) 7894-0477 Paris, France (33) (1) 4312-2555   If you cannot contact one of these offices, taxpayer assistance is also available at (267) 941-1000 (not a toll free call). How to file state tax return   If you are in a U. How to file state tax return S. How to file state tax return territory (American Samoa, Guam, Northern Mariana Islands, Puerto Rico, and U. How to file state tax return S. How to file state tax return Virgin Islands) and have a tax question, you can call 1-800-829-1040. How to file state tax return Walk-in. How to file state tax return   You can find a selection of forms, publications and services — in-person. How to file state tax return Products. How to file state tax return You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. How to file state tax return Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. How to file state tax return Services. How to file state tax return You can walk in to your local TAC for face-to-face tax help. How to file state tax return An employee can answer questions about your tax account or help you set up a payment plan. How to file state tax return Before visiting, use the Office Locator tool on IRS. How to file state tax return gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. How to file state tax return    Outside the U. How to file state tax return S. How to file state tax return If you are outside the United States during the filing period (January to mid-June), you can get the necessary federal tax forms and publications from most U. How to file state tax return S. How to file state tax return Embassies and consulates. How to file state tax return   Walk-in taxpayer assistance is available at the following U. How to file state tax return S. How to file state tax return Embassies or consulates. How to file state tax return    Beijing, China (86) (10) 8531-3983 Frankfurt, Germany (49) (69) 7535-3811 London, England (44) (20) 7894-0477 Paris, France (33) (1) 4312-2555   Please contact the office for times when assistance will be available. How to file state tax return Mail. How to file state tax return   You can send your order for forms, instructions, and publications to the address below. How to file state tax return You should receive a response within 10 business days after your request is received. How to file state tax return Internal Revenue Service 1201 N. How to file state tax return Mitsubishi Motorway Bloomington, IL 61705-6613      Outside the U. How to file state tax return S. How to file state tax return If you are outside the United States, you can get tax assistance by writing to the address below. How to file state tax return  Internal Revenue Service International Accounts Philadelphia, PA 19255-0725 Taxpayer Advocate Service. How to file state tax return   The Taxpayer Advocate Service Is Here to Help You. How to file state tax return The Taxpayer Advocate Service (TAS) is your voice at the IRS. How to file state tax return Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. How to file state tax return   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. How to file state tax return We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. How to file state tax return You face (or your business is facing) an immediate threat of adverse action. How to file state tax return You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. How to file state tax return   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. How to file state tax return Here's why we can help: TAS is an independent organization within the IRS. How to file state tax return Our advocates know how to work with the IRS. How to file state tax return Our services are free and tailored to meet your needs. How to file state tax return We have offices in every state, the District of Columbia, and Puerto Rico. How to file state tax return   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. How to file state tax return  How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. How to file state tax return If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. How to file state tax return Outside the U. How to file state tax return S. How to file state tax return   If you live outside of the United States, you can call the Taxpayer Advocate at (787) 522-8601 in English or (787) 522-8600 in Spanish. How to file state tax return You can contact the Taxpayer Advocate at: Internal Revenue Service Taxpayer Advocate Service City View Plaza, 48 Carr 165, Guaynabo, P. How to file state tax return R. How to file state tax return 00968-8000 Low Income Taxpayer Clinics Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. How to file state tax return Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. How to file state tax return Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. How to file state tax return Prev  Up  Next   Home   More Online Publications