Understanding your CP14H notice

 

What this notice is about

You owe a shared responsibility payment (SRP) for the tax year shown on your notice. The SRP amount you owe is not subject to a Notice of Federal Tax Lien filing, a levy on your property, or the failure-to-pay penalty.

Under the Tax Cuts and Jobs Act, the amount of the individual shared responsibility payment is reduced to zero for months beginning after December 31, 2018. However, we are still required to collect unpaid SRP amounts for years where you or your dependents did not have minimum essential health coverage.

For more information on how to obtain healthcare coverage, visit HealthCare.gov.


What you need to do

Pay the amount you owe by the due date shown on your notice to avoid paying additional interest.

If you can’t pay the full balance now:

If you disagree with the SRP amount shown on your notice, you can call us at the number shown on your notice or you can mail your response to the address shown on your notice.

  • If you call us, please have your paperwork (such as cancelled checks, amended return, etc.) ready when you call.
  • If you write to us, be sure to explain why you disagree with the SRP amount and provide information that supports your stance, such as cancelled checks, an amended return, etc.

View this notice and manage your communication preference online

Sign in to your online account to:

  • View your balance
  • Make and view payments
  • View or create payment plans
  • Manage communications preferences
  • Access tax records
  • View tax pro authorizations

Frequently asked questions

It's the assessed payment for not having minimum essential health coverage for you and, if applicable, your dependents in the tax year that ended December 31 of the year shown on your notice per Internal Revenue Code Section 5000A - Individual shared responsibility payment. Under the Tax Cuts and Jobs Act, the amount of the individual shared responsibility payment is reduced to zero for months beginning after December 31, 2018.

Not if you pay the full amount you owe by the date on the payment coupon. However, interest accrues on the unpaid amount after that date.

No. The law prohibits us from using liens or levies to collect any individual SRP. However, if you owe an SRP we may offset that liability against any tax refund that may be due to you.


Helpful 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.

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