Understanding Your CP21H Notice


What this notice is about

We made the changes you requested to your tax return for the tax year on the notice, which also changed your shared responsibility payment.

What you need to do

  • Read your notice carefully. It explains the changes to your shared responsibility payment (SRP).
  • Contact us if you disagree with the changes we made.
  • If you agree with our changes, correct the copy of your tax return that you kept for your records.
  • If you owe, pay the amount due by the date on the notice's payment coupon.
  • Make payment arrangements if you can't pay the full amount you owe. You can read more about payment options.
  • You can apply online for a payment plan (including installment agreements).

Frequently asked questions

What is the SRP?

It's the assessed payment for not having minimum essential health coverage for you and, if applicable, your dependents per Internal Revenue Code Section 5000A - Individual shared responsibility payment.

The notice says, "Based on the information you provided, we changed your 20XX shared responsibility payment (SRP)," but I don't remember sending any change to the IRS. How can I find out what you received to make this change?

Call us at the toll-free number listed on the top right corner of your notice for specific information about your tax return.

What do I say when I call the IRS?

Mention that you received a CP21H notice and you need to review your account. Be sure to have a copy of your notice and your tax return before you call.

What should I do if I disagree with the changes you made?

Call us at the toll-free number listed on the top right corner of your notice.

What happens if I can't pay the full amount I owe?

You can request a payment plan with us.

Am I charged interest on the money I owe?

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

What happens if I don't pay?

The law prohibits us from using liens or levies to collect any individual SRP. However, if you owe a SRP, interest will continue to accrue until you pay the total balance due, and we may offset that liability against any tax refund that may be due to you.

What if I need to make another correction to my account?

You'll need to file Form 1040X, Amended U.S. Individual Income Tax ReturnPDF.

What if I haven't been able to get answers after contacting IRS several times?

Call our Taxpayer Advocate at 1-877-777-4778 or for TTY/TDD 1-800-829-4059.

What if I think I'm a victim of identity theft?

Call us at the number listed on the top right corner of your notice. See the IRS Identity Theft resource page for more information.

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.

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