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For you and your family
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Forms and Instructions

Individual Tax Return
Instructions for Form 1040
Request for Taxpayer Identification Number (TIN) and Certification
Request for Transcript of Tax Return

 

Employee's Withholding Allowance Certificate
Employer's Quarterly Federal Tax Return
Employers engaged in a trade or business who pay compensation
Installment Agreement Request

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Amend/Fix Return
Apply for Power of Attorney
Apply for an ITIN
Rules Governing Practice before IRS

Understanding Your CP220J Notice

CP220J notifies you we charged you an employer shared responsibility payment (ESRP).


What you need to do


You may want to

See our Employer Shared Responsibility Provisions (ESRP) Question and Answers and sections 54.4980H-4 and 54.4980H-5 of the ESRP regulations.
 


Answers to common questions

What is the ESRP?
Under the Affordable Care Act’s (ACA) 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.

Are ESRPs subject to lien/levy procedures?
ESRP payments, if assessed, are subject to lien/levy and will be collected in the same manner as other assessments.

Will I be charged interest on the amount due?
Interest will be charged on any outstanding balance until the amount is paid in full.

What happens if I can't pay the full amount I owe now?
See if you may be able to set up a payment plan through our Online Payment Agreement Application.


Additional information

For more information, a list of resources is available on the ACA Information Center for Applicable Large Employers (ALEs) webpage.

Printable samples of this notice (PDF)

How to get help