Understanding your CP523H notice


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

That we intend to terminate your installment agreement and why we’re taking this action.

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.

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.

You should contact us as soon as possible but no later than 30 days from the date of the notice.

If you have questions, call us at the number at the top of your notice. A customer service representative will assist you.

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.

Yes, interest will continue to accrue if you don't full pay the amount you owe by the date on the payment coupon.

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 KnowPDF.

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