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Understanding Your CP22H Notice

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 will explain the changes to your shared responsibility payment.
  • If you owe, pay the amount due by the date on the notice's payment coupon or make payment arrangements if you can't pay the full amount you owe.
  • Contact us if you disagree with the changes we made.
  • Correct the copy of your tax return that you kept for your records.

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Answers to Common Questions

What is the shared responsibility payment?

The shared responsibility payment (SRP) is 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 the IRS received to initiate this change?

Please contact us at the 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 CP22H notice and you need to review your account with a customer service representative. 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?

If you disagree, contact us at the toll-free number listed on the top right corner of your notice.

What happens if I don't pay?

SRP is not subject to a Notice of Federal Tax Lien filing or levy. However, interest will continue to accrue until you pay the total balance due. We will apply your federal tax refunds to the amount you owe.

Am I charged interest on the money I owe?

If you don't full pay the amount you owe by the date on the payment coupon, interest will accrue on the unpaid balance after that date, even with a payment plan.

Will I receive a penalty if I can't pay the full amount?

No. 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, we can deduct the amount you owe from any tax refund that may be due to you.

Can I set up a payment plan?

Yes. Call the toll-free number listed on the top right corner of your notice to discuss payment options or review them on our website.

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

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

What if I have tried to get answers and after contacting IRS several times have not been successful?

Call 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?

Please contact us at the number listed on the top right corner of your notice. Please also review 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.

Page Last Reviewed or Updated: 24-Aug-2016

Printable samples of this notice (PDF)

 

 

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