What this notice is about 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 you kept for your records. You may want to Consult the following helpful forms/publications for additional information: Publication 1, Your Rights as a Taxpayer PDF Form 9465, Installment Agreement Request PDF Call 1-800-TAX-FORM (800-829-3676) to request forms and publications by mail. Complete and send us a Form 2848, Power of Attorney and Declaration of Representative PDF, to authorize someone (such as an accountant) to contact us on your behalf. Frequently asked 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 Payments webpage. What if I need to make another correction to my account? You'll need to file Form 1040-X, Amended U.S. Individual Income Tax Return PDF. What if I have tried to get answers and after contacting IRS several times have not been successful? Call Taxpayer Advocate at 877-777-4778 or for TTY/TDD 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. Please contact us at the number listed on the top right corner of your notice. Please also review the IRS Identity Theft Central 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. Reference tools Publication 1, Your Rights as a Taxpayer Publication 17, Your Federal Income Tax Full list of tax forms and instructions 是否需要帮助？ 您可以授权他人（英文）代表您自己联系国税局。 查看一下您是否有资格获得低收入纳税人诊所的帮助（英文）。 如果在网上找不到您所需的内容，请拨打您的通知或信函顶端的国税局电话号码。倘若您在网上未能找到所需信息，请拨打通知或信函顶部的国税局电话号码。倘若您未收到信函或通知，请使用电话协助。 如果您不能自行解决罚款问题，请联系纳税人辩护服务处，这是国税局内部的一个独立机构。
