CP276A: a payroll liability schedule problem, no penalty this time

What a CP276A means

A CP276A says the IRS didn't receive a correctly completed tax liability schedule with your employment tax return. It normally charges a federal tax deposit penalty for that, and decided not to this time. [1]source 1

No reply is needed, but the IRS suggests finding out what went wrong. A schedule is rejected when the liabilities on it don't match the tax on the return. [1]source 1

We'd treat it as a warning shot: fix the process before the next return.

Why people get one

• The liability schedule didn't match the tax reported on the return, or wasn't completed correctly. [1]source 1

First steps

1. Enter the liability for each payroll date and check that the total matches the tax on the return. [1]source 1
2. Correct the copy of the return and schedule you kept. [1]source 1
3. Check that you're on the right deposit schedule; the IRS page explains the lookback rule. [1]source 1
4. If an accountant handles payroll for you, Form 2848 lets them deal with the IRS on your behalf. [1]source 1

What not to do

• Don't show deposits or negative amounts on the liability schedule. [1]source 1
• Don't expect the same leniency twice; fix the schedule process now.
• Don't pay through a link or phone number in an unexpected email or text. Use irs.gov, typed in yourself.

Related notices

• Related CP276B The same kind of warning, about late or short deposits.
• Related CP207 When the IRS asks for a corrected schedule.

Keep reading

• Form 2848 (power of attorney)

Questions