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Form 1040ez 2012 Instructions

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Form 1040ez 2012 Instructions

Form 1040ez 2012 instructions 4. Form 1040ez 2012 instructions   General Business Credits Table of Contents Introduction Useful Items - You may want to see: Business Credits How To Claim the Credit Introduction Your general business credit for the year consists of your carryforward of business credits from prior years plus the total of your current year business credits. Form 1040ez 2012 instructions In addition, your general business credit for the current year may be increased later by the carryback of business credits from later years. Form 1040ez 2012 instructions You subtract this credit directly from your tax. Form 1040ez 2012 instructions Useful Items - You may want to see: Form (and Instructions) 3800 General Business Credit 6251 Alternative Minimum Tax—Individuals See chapter 12 for information about getting publications and forms. Form 1040ez 2012 instructions Business Credits All of the following credits are part of the general business credit. Form 1040ez 2012 instructions The form you use to figure each credit is shown in parentheses. Form 1040ez 2012 instructions You will also have to complete Form 3800. Form 1040ez 2012 instructions Alternative fuel vehicle refueling property credit (Form 8911). Form 1040ez 2012 instructions   This credit applies to the cost of any qualified fuel vehicle refueling property you placed in service. Form 1040ez 2012 instructions For more information, see Form 8911. Form 1040ez 2012 instructions Alternative motor vehicle credit (Form 8910). Form 1040ez 2012 instructions   For more information, see Form 8910. Form 1040ez 2012 instructions Biodiesel and renewable diesel fuels credit (Form 8864). Form 1040ez 2012 instructions   For more information, see Form 8864. Form 1040ez 2012 instructions Biofuel producer credit (Form 6478). Form 1040ez 2012 instructions    For more information, see Form 6478. Form 1040ez 2012 instructions Carbon dioxide sequestration credit (Form 8933). Form 1040ez 2012 instructions   This credit is for carbon dioxide which is captured at a qualified facility and disposed of in a secure geological storage or used in a qualified enhanced oil or natural gas recovery project. Form 1040ez 2012 instructions For more information, see Form 8933. Form 1040ez 2012 instructions Credit for employer social security and Medicare taxes paid on certain employee tips (Form 8846). Form 1040ez 2012 instructions   This credit is generally equal to your (employer's) portion of social security and Medicare taxes paid on tips received by employees of your food and beverage establishment where tipping is customary. Form 1040ez 2012 instructions The credit applies regardless of whether the food is consumed on or off your business premises. Form 1040ez 2012 instructions For more information, see Form 8846. Form 1040ez 2012 instructions Credit for employer differential wage payments (Form 8932). Form 1040ez 2012 instructions   This credit provides certain small businesses with an incentive to continue to pay wages to an employee performing services on active duty in the uniformed services of the United States for a period of more than 30 days. Form 1040ez 2012 instructions For more information, see Form 8932. Form 1040ez 2012 instructions Credit for employer-provided childcare facilities and services (Form 8882). Form 1040ez 2012 instructions   This credit applies to the qualified expenses you paid for employee childcare and qualified expenses you paid for childcare resource and referral services. Form 1040ez 2012 instructions For more information, see Form 8882. Form 1040ez 2012 instructions Credit for increasing research activities (Form 6765). Form 1040ez 2012 instructions   This credit is designed to encourage businesses to increase the amounts they spend on research and experimental activities, including energy research. Form 1040ez 2012 instructions For more information, see Form 6765. Form 1040ez 2012 instructions Credit for small employer health insurance premiums (Form 8941). Form 1040ez 2012 instructions   This credit applies to the cost of certain health insurance coverage you provide to certain employees. Form 1040ez 2012 instructions For more information, see Form 8941. Form 1040ez 2012 instructions Credit for small employer pension plan startup costs (Form 8881). Form 1040ez 2012 instructions   This credit applies to pension plan startup costs of a new qualified defined benefit or defined contribution plan (including a 401(k) plan), SIMPLE plan, or simplified employee pension. Form 1040ez 2012 instructions For more information, see Publication 560, Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans). Form 1040ez 2012 instructions Disabled access credit (Form 8826). Form 1040ez 2012 instructions   This credit is a nonrefundable tax credit for an eligible small business that pays or incurs expenses to provide access to persons who have disabilities. Form 1040ez 2012 instructions You must pay or incur the expenses to enable your business to comply with the Americans with Disabilities Act of 1990. Form 1040ez 2012 instructions For more information, see Form 8826. Form 1040ez 2012 instructions Distilled spirits credit (Form 8906). Form 1040ez 2012 instructions   This credit is available to distillers and importers of distilled spirits and eligible wholesalers of distilled spirits. Form 1040ez 2012 instructions For more information, see Form 8906. Form 1040ez 2012 instructions Empowerment zone employment credit (Form 8844). Form 1040ez 2012 instructions   You may qualify for this credit if you have employees and are engaged in a business in an empowerment zone for which the credit is available. Form 1040ez 2012 instructions For more information, see Form 8844. Form 1040ez 2012 instructions Energy efficient appliance credit (Form 8909). Form 1040ez 2012 instructions   This credit is available for manufacturers of eligible appliances. Form 1040ez 2012 instructions For more information, see Form 8909. Form 1040ez 2012 instructions Energy efficient home credit (Form 8908). Form 1040ez 2012 instructions   This credit is available for eligible contractors of certain homes sold for use as a residence. Form 1040ez 2012 instructions For more information, see Form 8908. Form 1040ez 2012 instructions Indian employment credit (Form 8845). Form 1040ez 2012 instructions   This credit applies to qualified wages and health insurance costs you paid or incurred for qualified employees. Form 1040ez 2012 instructions For more information, see Form 8845. Form 1040ez 2012 instructions Investment credit (Form 3468). Form 1040ez 2012 instructions   The investment credit is the total of the following credits. Form 1040ez 2012 instructions Rehabilitation credit. Form 1040ez 2012 instructions Energy credit. Form 1040ez 2012 instructions Qualifying advanced coal project credit. Form 1040ez 2012 instructions Qualifying gasification project credit. Form 1040ez 2012 instructions Qualifying advanced energy project credit. Form 1040ez 2012 instructions   For more information, see Form 3468. Form 1040ez 2012 instructions Low sulfur diesel fuel production credit (Form 8896). Form 1040ez 2012 instructions    For more information, see Form 8896. Form 1040ez 2012 instructions Low-income housing credit (Form 8586). Form 1040ez 2012 instructions   This credit generally applies to each new qualified low-income building placed in service after 1986. Form 1040ez 2012 instructions For more information, see Form 8586. Form 1040ez 2012 instructions Mine rescue team training credit (Form 8923). Form 1040ez 2012 instructions   This credit applies to training program costs you pay or incur for certain mine rescue team employees. Form 1040ez 2012 instructions For more information, see Form 8923. Form 1040ez 2012 instructions New markets credit (Form 8874). Form 1040ez 2012 instructions   This credit is for qualified equity investments made in qualified community development entities. Form 1040ez 2012 instructions For more information, see Form 8874. Form 1040ez 2012 instructions Nonconventional source fuel credit (Form 8907). Form 1040ez 2012 instructions   This credit is for qualified coke and coke gas you produced and sold to an unrelated person during the tax year. Form 1040ez 2012 instructions For more information, see Form 8907. Form 1040ez 2012 instructions Orphan drug credit (Form 8820). Form 1040ez 2012 instructions   This credit applies to qualified expenses incurred in testing certain drugs for rare diseases and conditions. Form 1040ez 2012 instructions For more information, see Form 8820. Form 1040ez 2012 instructions Qualified plug-in electric drive motor vehicle credit (Form 8936). Form 1040ez 2012 instructions   This credit is for certain new qualified plug-in electric vehicles placed in service during the tax year. Form 1040ez 2012 instructions For more information, see Form 8936. Form 1040ez 2012 instructions Qualified railroad track maintenance credit (Form 8900). Form 1040ez 2012 instructions   This credit applies with respect to qualified railroad track maintenance expenditures paid or incurred during the tax year. Form 1040ez 2012 instructions For more information, see Form 8900. Form 1040ez 2012 instructions Renewable electricity, refined coal, and Indian coal production credit (Form 8835). Form 1040ez 2012 instructions   This credit is for the sale of electricity, refined coal, or Indian coal produced in the United States or U. Form 1040ez 2012 instructions S. Form 1040ez 2012 instructions possessions from qualified energy resources at a qualified facility. Form 1040ez 2012 instructions For more information, see Form 8835. Form 1040ez 2012 instructions Work opportunity credit (Form 5884). Form 1040ez 2012 instructions   This credit provides businesses with an incentive to hire individuals from targeted groups that have a particularly high unemployment rate or other special employment needs. Form 1040ez 2012 instructions For more information, see Form 5884. Form 1040ez 2012 instructions How To Claim the Credit To claim a general business credit, you will first have to get the forms you need to claim your current year business credits. Form 1040ez 2012 instructions In addition to the credit form, you also need to file Form 3800. Form 1040ez 2012 instructions Prev  Up  Next   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 Form 1040ez 2012 Instructions

Form 1040ez 2012 instructions Publication 530 - Introductory Material Table of Contents What's New Reminders IntroductionOrdering forms and publications. Form 1040ez 2012 instructions Tax questions. Form 1040ez 2012 instructions Useful Items - You may want to see: What's New Simplified method for business use of home deduction. Form 1040ez 2012 instructions  The IRS now provides a simplified method to determine your expenses for business use of your home. Form 1040ez 2012 instructions For more information, see the Instructions for Schedule C (Form 1040). Form 1040ez 2012 instructions Reminders Future developments. Form 1040ez 2012 instructions  For the latest information about developments related to Publication 530, such as legislation enacted after it was published, go to www. Form 1040ez 2012 instructions irs. Form 1040ez 2012 instructions gov/pub530. Form 1040ez 2012 instructions Residential energy credits. Form 1040ez 2012 instructions  You may be able to take a credit if you made energy saving improvements to your home located in the United States in 2013. Form 1040ez 2012 instructions See Form 5695, Residential Energy Credits, for more information. Form 1040ez 2012 instructions Home Affordable Modification Program (HAMP). Form 1040ez 2012 instructions  If you benefit from Pay-for-Performance Success Payments, the payments are not taxable under HAMP. Form 1040ez 2012 instructions Hardest Hit Fund and Emergency Homeowners' Loan Programs. Form 1040ez 2012 instructions  If you are a homeowner who received assistance under a State Housing Finance Agency Hardest Hit Fund program or an Emergency Homeowners' Loan Program, you may be able to deduct all of the payments you made on your mortgage during the year. Form 1040ez 2012 instructions For details, see Hardest Hit Fund and Emergency Homeowners' Loan Programs under What You Can and Cannot Deduct, later. Form 1040ez 2012 instructions Mortgage debt forgiveness. Form 1040ez 2012 instructions  You can exclude from gross income any discharges of qualified principal residence indebtedness made after 2006 and before 2014. Form 1040ez 2012 instructions You must reduce the basis of your principal residence (but not below zero) by the amount you exclude. Form 1040ez 2012 instructions See Discharges of qualified principal residence indebtedness , later, and Form 982, Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment), for more information. Form 1040ez 2012 instructions Repayment of first-time homebuyer credit. Form 1040ez 2012 instructions  Generally, you must repay any credit you claimed for a home you bought if you disposed of the home or it ceased to be your main home in 2013. Form 1040ez 2012 instructions If you bought the home in 2008 and you owned and used it as your main home for all of 2013, you generally must continue repaying the credit with your 2013 tax return, but you do not have to attach Form 5405, Repayment of the First-Time Homebuyer Credit. Form 1040ez 2012 instructions See Form 5405 and its instructions for details and for exceptions to the repayment rule. Form 1040ez 2012 instructions Photographs of missing children. Form 1040ez 2012 instructions  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Form 1040ez 2012 instructions Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Form 1040ez 2012 instructions You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Form 1040ez 2012 instructions Introduction This publication provides tax information for homeowners. Form 1040ez 2012 instructions Your home may be a house, condominium, cooperative apartment, mobile home, houseboat, or house trailer that contains sleeping space and toilet and cooking facilities. Form 1040ez 2012 instructions The following topics are explained. Form 1040ez 2012 instructions How you treat items such as settlement and closing costs, real estate taxes, sales taxes, home mortgage interest, and repairs. Form 1040ez 2012 instructions What you can and cannot deduct on your tax return. Form 1040ez 2012 instructions The tax credit you can claim if you received a mortgage credit certificate when you bought your home. Form 1040ez 2012 instructions Why you should keep track of adjustments to the basis of your home. Form 1040ez 2012 instructions (Your home's basis generally is what it cost; adjustments include the cost of any improvements you might make. Form 1040ez 2012 instructions ) What records you should keep as proof of the basis and adjusted basis. Form 1040ez 2012 instructions Comments and suggestions. Form 1040ez 2012 instructions   We welcome your comments about this publication and your suggestions for future editions. Form 1040ez 2012 instructions   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Form 1040ez 2012 instructions NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Form 1040ez 2012 instructions Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Form 1040ez 2012 instructions   You can send your comments from www. Form 1040ez 2012 instructions irs. Form 1040ez 2012 instructions gov/formspubs/. Form 1040ez 2012 instructions Click on “More Information” and then on “Comment on Tax Forms and Publications”. Form 1040ez 2012 instructions   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Form 1040ez 2012 instructions Ordering forms and publications. Form 1040ez 2012 instructions   Visit www. Form 1040ez 2012 instructions irs. Form 1040ez 2012 instructions gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Form 1040ez 2012 instructions Internal Revenue Service 1201 N. Form 1040ez 2012 instructions Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Form 1040ez 2012 instructions   If you have a tax question, check the information available on IRS. Form 1040ez 2012 instructions gov or call 1-800-829-1040. Form 1040ez 2012 instructions We cannot answer tax questions sent to either of the above addresses. Form 1040ez 2012 instructions Useful Items - You may want to see: Publication 523 Selling Your Home 527 Residential Rental Property 547 Casualties, Disasters, and Thefts 551 Basis of Assets 555 Community Property 587 Business Use of Your Home 936 Home Mortgage Interest Deduction Form (and Instructions) 5405 Repayment of the First-Time Homebuyer Credit 5695 Residential Energy Credits 8396 Mortgage Interest Credit See How To Get Tax Help , near the end of this publication, for information about getting publications and forms. Form 1040ez 2012 instructions Prev  Up  Next   Home   More Online Publications