What this notice is about We issue a CP523H notice when we intend to terminate your installment agreement. What you need to do Pay the amount due immediately. Go to the Payments page to make your payment or find out more about your payment options. If you can’t pay, call the number on your notice to see if you can reinstate your agreement. If we do reinstate the agreement, you may have to pay a fee. Read your notice carefully ― It explains what to do now that you have defaulted on your installment agreement. If you don't respond, we will terminate your installment agreement. Frequently asked questions What is the notice telling me? That we intend to terminate your installment agreement and why we’re taking this action. What is the Shared Responsibility Payment? The Shared Responsibility Payment (SRP) amount you owe is the payment assessed for not having minimum essential health coverage for yourself and other members of your tax household or qualifying for an exemption from coverage per Internal Revenue Code Section 5000A - Individual Shared Responsibility Payment. What do I have to do? Contact us immediately at the number listed at the top of the notice. We’ll discuss what you need to do to resolve this issue. If you can't pay the total amount now, call the number at the top of your notice to see if you qualify for a reinstatement or restructuring of your installment agreement. If you do, we may charge you a fee. How much time do I have? You should contact us as soon as possible but no later than 30 days from the date of the notice. Who should I contact? If you have questions, call us at the number at the top of your notice. A customer service representative will assist you. What if I don't agree or have already taken corrective action? If you don't agree with our reason for terminating your installment agreement, call us at the number on the top of your notice. If you've already taken corrective action, you should still call us to make sure we have a record of your action so we can reinstate your installment agreement. Will I be charged interest on the money I owe? Yes, interest will continue to accrue if you don't full pay the amount you owe by the date on the payment coupon. Will I receive a penalty if I can't pay the full amount? No, penalties do not apply to the SRP. The law prohibits the IRS from using liens or levies to collect any individual shared responsibility payment. However, if you owe a shared responsibility payment, the IRS may offset that liability against any tax refund that may be due to you. 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. Review Publication 5187, Affordable Care Act: What You and Your Family Need to Know.PDF Herramientas de referencia Publicación 1 (SP), Derechos del Contribuyente Publicación 594 (SP), El Proceso de Cobro del IRSPDF Publicación 1660 (SP), Derechos para la apelación de cobrosPDF Aviso 746 (SP), Información Sobre su Aviso, Multas e interesesPDF Cómo pagar sus impuestos Lista completa de formularios e instrucciones tributarios (en inglés) ¿Desea ayuda? Puede autorizar a alguien (en inglés) para que le represente ante el IRS o para inspeccionar y/o recibir su información tributaria confidencial. Puede ser elegible para recibir la ayuda gratuita del Servicio del Defensor del Contribuyente (TAS). Verifique si reúne los requisitos para recibir la ayuda de una Clínica para contribuyentes de bajos ingresos (en inglés). Puede solicitar una copia de su aviso o carta en braille o en letra grande (en inglés). Si no puede encontrar lo que necesita en línea, llame al número de teléfono en su aviso o carta.