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CP276B notice: what it means and what to do
Got an IRS CP276B notice? Here is what it means, your deadline, what to check before you answer, and how to reply. Check your own letter free: it stays on your phone.
Check my CP276B notice freeWhat the IRS says this notice is about
We didn't receive the correct amount of timely tax deposits. We normally charge a Federal Tax Deposit penalty when this happens. We decided not to do so this time.
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.
Your deadline
Answer by the date printed on your notice. If there is no date, answer as soon as you can, and call the number on the notice if you need more time.
What to check before you answer
You may be able to remove the penalties
If you had no penalties in the 3 tax years before, filed all required returns, and paid or arranged to pay the tax, the IRS First-Time Abatement policy can remove failure-to-file and failure-to-pay penalties. You can ask in writing or by phone.
Cannot pay it all now? Ask for a payment plan
You can apply for a payment plan on irs.gov. Interest keeps running until the balance is paid, so pay what you can now.
Is this letter really from the IRS?
The IRS writes first by mail. A real letter shows a notice or letter number, your name and part of your tax ID number. The IRS does not ask for payment by gift card, crypto or wire transfer. If in doubt, sign in to your IRS online account, where many notices are listed.
You may want to
- View our instructions for employment taxes.
- Check your current tax deposits to verify they are 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.
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? (updated April 15, 2025)
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.
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:
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 timely tax return when your tax liability is less than $2,500. If you file a timely 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 less than $2,500.
Helpful information
- Publication 15, (Circular E) Employers Tax Guide PDF
- Publication 594, The IRS Collection Process PDF
- Publication 4169, Tax Professional Guide to the Electronic Federal Tax Payment System PDF
- Form 9465, Installment Agreement Request PDF
- Notice 746, Information About Your Notice, Penalty and Interest PDF
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.
Related notices
- CP183 notice
- CP211C notice
- CP232B notice
- CP232C notice
- CP232D notice
- CP235 notice
- CP276A notice
- CP282 notice