Penalties and interest

IRS code 276: Failure-to-pay penalty

A penalty for tax not paid by the date it was due.

What code 276 means

Code 276 is the computer-generated failure-to-pay penalty. It's assessed when the tax on your return, or tax from an examination or other adjustment, isn't paid by the date it's due.

Codes often seen with 276

• 196 Interest charged Interest the IRS charged on tax that wasn't paid on time.
• 170 Estimated tax penalty A penalty for not paying enough tax during the year through estimated payments.

Source

IRS title: Failure to Pay Tax Penalty (Document 6209, Section 8A, page 8A-10).

• IRS Document 6209 (2023), Section 8A: Master File Codes
• Taxpayer Advocate Service: Decoding IRS Transcripts, Part II

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More penalties and interest codes

• 170 Estimated tax penalty
• 176 Estimated tax penalty, computed by the IRS
• 196 Interest charged

See all 39 transcript codes

TTOC Finder is independent and isn't affiliated with the IRS. This page explains what the code means in general. For your own account, check your IRS online account or Where's My Refund?