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Free irs 13. Free irs Payment of Taxes Table of Contents How To Make Deposits When To Make Deposits Amount of DepositsSafe Harbor Rule Generally, semimonthly deposits of excise taxes are required. Free irs A semimonthly period is the first 15 days of a month (the first semimonthly period) or the 16th through the last day of a month (the second semimonthly period). Free irs However, no deposit is required for the situations listed below; the taxes are payable with Form 720. Free irs The net liability for taxes listed in Part I (Form 720) does not exceed $2,500 for the quarter. Free irs The gas guzzler tax is being paid on a one-time filing. Free irs The liability is for taxes listed in Part II (Form 720), except for the floor stocks tax which generally requires a single deposit. Free irs How To Make Deposits Electronic deposit requirement. Free irs You must use electronic funds transfer to make excise tax deposits. Free irs Generally, electronic funds transfers are made using the Electronic Federal Tax Payment System (EFTPS). Free irs If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make deposits on your behalf. Free irs Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Free irs EFTPS is a free service provided by the Department of Treasury. Free irs Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Free irs To get more information about EFTPS or to enroll in EFTPS, visit www. Free irs eftps. Free irs gov or call 1-800-555-4477. Free irs Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide to Getting Started. Free irs Depositing on time. Free irs For EFTPS deposits to be on time, you must initiate the transaction at least 1 day before the date the deposit is due (before 8:00 p. Free irs m. Free irs Eastern time). Free irs You will automatically be enrolled in EFTPS when you apply for an EIN. Free irs You will receive a separate mailing containing instructions for activating your EFTPS enrollment after you receive your EIN. Free irs When To Make Deposits There are two methods for determining deposits: the regular method and the alternative method. Free irs The regular method applies to all taxes in Part I of Form 720 except for communications and air transportation taxes if deposits are based on amounts billed or tickets sold, rather than on amounts actually collected. Free irs See Alternative method below. Free irs If you are depositing more than one tax under a method, combine all the taxes under the method and make one deposit for the semimonthly period. Free irs Regular method. Free irs The deposit of tax for a semimonthly period is due by the 14th day following that period. Free irs Generally, this is the 29th day of a month for the first semimonthly period and the 14th day of the following month for the second semimonthly period. Free irs If the 14th or the 29th day falls on a Saturday, Sunday, or legal holiday, you must make the deposit by the immediately preceding day that is not a Saturday, Sunday, or legal holiday. Free irs Alternative method (IRS Nos. Free irs 22, 26, 27, and 28). Free irs Deposits of communications and air transportation taxes may be based on taxes included in amounts billed or tickets sold during a semimonthly period instead of on taxes actually collected during the period. Free irs Under the alternative method, the tax included in amounts billed or tickets sold during a semimonthly period is considered collected during the first 7 days of the second following semimonthly period. Free irs The deposit of tax is due by the 3rd banking day after the 7th day of that period. Free irs For an example of the alternative method, see the Instructions for Form 720. Free irs To use the alternative method, you must keep a separate account of the tax included in amounts billed or tickets sold during the month and report on Form 720 the tax included in amounts billed or tickets sold and not the amount of tax that is actually collected. Free irs For example, amounts billed in December, January, and February are considered collected during January, February, and March and are reported on Form 720 as the tax for the 1st quarter of the calendar year. Free irs The separate account for each month must reflect: All items of tax included in amounts billed or tickets sold during the month, and Other items of adjustment relating to tax for prior months (within the statute of limitations on credits or refunds). Free irs The separate account for any month cannot include an adjustment resulting from a refusal to pay or inability to collect unless the refusal has been reported to the IRS. Free irs See Uncollected Tax Report in chapter 4. Free irs The net amount of tax that is considered collected during the semimonthly period must be either: The net amount of tax reflected in the separate account for the corresponding semimonthly period of the preceding month, or One-half of the net amount of tax reflected in the separate account for the preceding month. Free irs Special rule for deposits of taxes in September. Free irs See the Instructions for Form 720 for a special rule on deposits made in September. Free irs Amount of Deposits Deposits for a semimonthly period generally must be at least 95% of the net tax liability for that period unless the safe harbor rule (discussed later) applies. Free irs Generally, you do not have to make a deposit for a period in which you incurred no tax liability. Free irs Net tax liability. Free irs Your net tax liability is your tax liability for the period minus any claims on Schedule C (Form 720) for the period. Free irs You may figure your net tax liability for a semimonthly period by dividing your net liability incurred during the calendar month by two. Free irs If you use this method, you must use it for all semimonthly periods in the calendar quarter. Free irs Do not reduce your liability by any amounts from Form 720X. Free irs Safe Harbor Rule The safe harbor rule applies separately to deposits under the regular method and the alternative method. Free irs Persons who filed Form 720 for the look-back quarter (the 2nd calendar quarter preceding the current quarter) are considered to meet the semimonthly deposit requirement if the deposit for each semimonthly period in the current quarter is at least 1/6 (16. Free irs 67%) of the net tax liability reported for the look-back quarter. Free irs For the semimonthly period for which the additional deposit is required, the additional deposit must be at least 11/90 12. Free irs 23%), 10/90 (11. Free irs 12%) for non-EFTPS, of the net tax liability reported for the look-back quarter. Free irs Also, the total deposit for that semimonthly period must be at least 1/6 (16. Free irs 67%) of the net tax liability reported for the look-back quarter. Free irs Exceptions. Free irs The safe harbor rule does not apply to: The 1st and 2nd quarters beginning on or after the effective date of an increase in the rate of tax unless the deposit of taxes for each semimonthly period in the calendar quarter is at least 1/6 (16. Free irs 67%) of the tax liability you would have had for the look-back quarter if the increased rate of tax had been in effect for that look-back quarter, Any quarter if liability includes any tax not in effect throughout the look-back quarter, or For deposits under the alternative method, any quarter if liability includes any tax not in effect throughout the look-back quarter and the month preceding the look-back quarter. Free irs Requirements to be met. Free irs For the safe harbor rule to apply, you must: Make each deposit timely at an authorized financial institution, and Pay any underpayment for the current quarter by the due date of the return. Free irs The IRS may withdraw the right to make deposits of tax using the safe harbor rule from any person not complying with these rules. Free irs Tax rate increases. Free irs You must modify the safe harbor rule if there has been an increase in the rate of tax. Free irs You must figure your tax liability in the look-back quarter as if the increased rate had been in effect. Free irs To qualify for the safe harbor rule, your deposits cannot be less than 1/6 of the refigured tax liability. Free irs Prev Up Next Home More Online Publications
Understanding your CP51A Notice
We computed the tax on your Form 1040, 1040A or 1040EZ. You owe taxes.
What you need to do
- Read your notice carefully. It will explain how much you owe and how to pay it.
- Pay the amount due by the date shown in the notice.
- Make payment arrangements if you can't pay the full amount you owe.
- Contact us if you disagree with the amount of tax we computed.
You may want to...
Answers to Common Questions
What if I can't pay what I owe?
You can make a payment plan.
How can I make a payment plan?
Call us at the toll free number on the top right corner of your notice to talk about payment plans or learn more about them.
What should I do if I disagree with the notice?
Call us at the toll free number on the top right corner of your notice. Please have your paperwork (such as cancelled checks, amended return, etc.) ready when you call.
Am I charged interest on the money I owe?
Not if you pay the full amount you owe by the date on the payment coupon. However, interest will be charged if you pay after that date, even if you get a payment plan.
Will I receive a penalty if I can't pay the full amount?
Yes, you'll receive a late payment penalty. You can call us at the number on your notice if you can't pay the full amount because of financial problems. Contact us by your payment's due date. Based on your situation, we may be able to remove the penalty.
Tips for next year
Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions that you may qualify for. In many cases you can file for free. Learn more about e-file.
Page Last Reviewed or Updated: 04-Mar-2014
Printable samples of this notice (PDF)
Tax publications you may find useful
How to get help
- Call the 1-800 number listed on the top right corner of your notice.
- Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
- See if you qualify for help from a Low Income Taxpayer Clinic.
The Free Irs
Free irs Publication 15-T - Introductory Material Prev Up Next Home More Online Publications