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What this notice is about
You received this notice because we haven’t heard from you, and you still have an unpaid balance for your Employer Shared Responsibility Payment (ESRP).
What you need to do
- Review your notice for the amount you owe, the due date, and your payment options.
- Pay the amount you owe by the due date shown on the notice.
- Make a payment plan if you can't pay the full amount you owe.
- Call us at the number shown on your notice if you disagree.
You may want to
- View information pertaining to your tax account.
- See our ESRP question and answers and sections 54.4980H-4 and 54.4980H-5 of the ESRP regulations.
- Visit Affordable Care Act and HealthCare.gov.
Frequently asked questions
You must pay the entire balance by the due date shown on your notice to avoid additional interest.
If you don't pay the amount due, make payment arrangements, or contact us at the toll-free number on your notice, you may receive a Notice of Federal Tax Lien or we may seize or levy your property. A tax lien is a public notice that the IRS has a claim on your property due to unpaid taxes, which can impact your credit.
What happens if I paid the balance and/or established an installment agreement? (added Nov. 5, 2025)
Payments may take time to post to your account. If you recently paid your balance in full, you can disregard this notice. Sign in to your online account and select View Balance Details to check your current balance and payment history.
If you already have an approved installment agreement, continue making payments as agreed. If you applied for an installment agreement but it hasn’t been approved yet, pay as much as you can now to reduce additional interest.
If you don't agree or have questions about this notice, contact us immediately at the toll-free number shown on your notice. Please have your paperwork (such as cancelled checks, amended return, etc.) ready when you call.
Herramientas de referencia
- Publicación 1 (SP), Derechos del Contribuyente
- Publicación 594 (SP), El Proceso de Cobro del IRS PDF
- Publicación 1660 (SP), Derechos para la Apelación de Cobros PDF
- Aviso 746 (SP), Información Sobre su Aviso, Multas e intereses PDF
- Pago de impuestos
- Lista completa de formularios e instrucciones tributarios (en inglés)
¿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.