What this notice is about
Your shared responsibility payment (SRP) assessment is due to a recalculation based on changes to your income tax liability. Your examination results are addressed in a separate correspondence.
What you need to do
- Read your notice carefully -- it explains your due date, amount due, and payment options.
- Make your payment by the due date. You can visit our Payments page or use the IRS2Go mobile app to learn about your payment options.
Frequently asked questions
Why was I assessed this penalty?
The shared responsibility payment (SRP) amount that you owe 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.
What happens if I can't pay the full amount I owe now? (Updated June 5, 2025)
You can apply online for a payment plan (including installment agreements).
What happens if I don’t respond to this notice?
You will continue to be charged interest until the balance is paid.
Am I charged interest on the money I owe?
Yes, interest will continue to be added if you don’t pay the full amount you owe by the date on the payment coupon.
What should I do if I disagree with the notice?
Call us at the phone number listed on the notice. Please have your paperwork (such as cancelled checks, amended return, etc.) ready when you call.
Tips for next year
Think about filing your taxes online. It can help you to avoid errors and find extra money you might be eligible for. Plus, it’s often free. Learn more about e-file to see if it’s right for you.
Need help?
- You can authorize someone to represent you before the IRS or inspect and/or receive confidential tax information.
- You may be eligible for free help from the Taxpayer Advocate Service (TAS).
- See if you qualify for help from a Low Income Taxpayer Clinic.
- You can request a copy of your notice or letter in Braille or large print.
- If you can’t find what you need online, call the telephone number on your notice or letter.