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What this notice is about
We changed your Employer Shared Responsibility Payment (ESRP), and your notice will show whether you owe money, have a zero balance, or are due a refund. This page provides additional general information on what to do next and answers frequently asked questions about the ESRP.
What you need to do
- Read your notice carefully. If you have a balance due, it explains your due date, amount due, and payment options.
- Know more about your payment options and how to make a payment arrangement.
- If you are owed a refund, you should receive it within 4-6 weeks as long as you don’t owe other tax or debts we’re required to collect.
- If you disagree with the ESRP assessment, pay the balance due, then you may file a claim for refund by mailing a completed Form 843, Claim for Refund and Request for Abatement, to the address provided on the form instructions.
You may want to
- Review our ESRP question and answers and Internal Revenue Code (IRC) Sections 54.4980H-4 and 54.4980H-5 of the ESRP regulations.
- If you have questions, contact us at the phone number provided in the notice.
Frequently asked questions
Under the Affordable Care Act’s (ACA’s) employer shared responsibility provisions, certain employers (called applicable large employers or ALEs), must either offer minimum essential coverage that is “affordable” and that provides “minimum value” to their full-time employees (and their dependents), or potentially make an employer shared responsibility payment to the IRS.
ESRP payments, if assessed, are subject to lien/levy and will be collected in the same manner as other assessments.
Interest will be charged on any outstanding balance until the amount is paid in full.
You may be able to set up a payment plan through our online payment agreement application.
Helpful information
- For more information, a list of resources is available on the ACA information center for applicable large employers (ALEs) webpage.
- Review information reporting guidelines for employers in the Instructions for Forms 1094-C and 1095-C PDF.
Herramientas de referencia
¿Necesita ayuda?
- Puede autorizar a alguien (en inglés) para que le represente ante el IRS o para que inspeccione y/o reciba su información tributaria confidencial.
- Puede ser elegible para recibir la ayuda gratuita del Servicio del Defensor del Contribuyente (TAS, por sus siglas en inglés).
- Puede calificar para recibir la ayuda de una Clínica para Contribuyentes de Bajos Ingresos.
- Puede llamar al número de teléfono que se indica en su carta o aviso. Si no recibió una carta o aviso, consulte Permítanos ayudarle.