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What this notice is about
We applied the sequestration reduction rate to the refundable portion of your credits because the Balanced Budget and Emergency Deficit Control Act (BBEDCA) of 1985 requires it. We made adjustments using the information you provided.
We received your forms, which may include:
- Form 990-T, Exempt Organization Business Income Tax Return:
- Form 8941, Credit for Small Employer Health Insurance Premiums, for the cited tax period claiming the Credit for Small Employer Health Insurance Premiums, or
- Form 3800, General Business Credit, claiming the Elective Payment Election (EPE).
Frequently Asked Questions
What is sequestration and how does it affect my Credit for Small Employer Health Insurance Premiums?
See Small Business Health Care Tax Credit Questions and Answers: Calculating the Credit for more information.
How does sequestration apply to an Elective Payment Election?
See FY 2024 effect of sequestration on Inflation Reduction Act of 2022 (IRA) Elective Payment Elections (EPE) for more information.
Can I appeal the adjustment that reduced my refund amount? (updated Nov. 14, 2025)
No, this change is required by the Balanced Budget and Emergency Deficit Control Act BBEDCA of 1985, as amended, so it can’t be appealed through the regular appeal process. However, if you have questions about the adjustment, please contact us at 877-829-5500.
Need help?
- Authorize a representative to contact the IRS on your behalf.
- See if you qualify for help from a Low Income Taxpayer Clinic.
- Call the phone number at the top of your notice for IRS help. If you didn’t receive a letter or notice, use Let us help you.
- Contact the Taxpayer Advocate Service for help with unresolved tax issues.