What this notice is about CP233J notifies you of changes to your Employer Shared Responsibility Payment (ESRP). What you need to do Read your notice carefully. It explains your due date, amount due, and payment options. Learn more about your payment options and how to make a payment arrangement. You may want to See our ESRP Question and Answers and sections 54.4980H-4 and 54.4980H-5 of the ESRP regulations. Frequently asked 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. Reference Tools Publication 1, Your Rights as a Taxpayer PDF Form 9465, Installment Agreement Request PDF Information Reporting by Employers on Form 1094-C and Form 1095-C PDF Full list of tax forms and instructions Cần Trợ Giúp? Quý vị có thể ủy quyền cho ai đó (tiếng Anh) thay mặt quý vị liên lạc với Sở Thuế Vụ. Xem liệu quý vị có đủ điều kiện để nhận được sự trợ giúp từ Chương Trình Nơi Tiếp Trợ Người Đóng Thuế Có Lợi Tức Thấp (tiếng Anh). Nếu quý vị không thể tìm thấy những gì quý vị cần trực tuyến, hãy gọi cho Sở Thuế Vụ theo số ở đầu thông báo hoặc thư của quý vị.