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 your due date. Go to the Payments page to find out more about your payment options. You may want to Download copies of the following materials that may be helpful (if they were not included with your notice): Publication 1, Your Rights as a Taxpayer PDF Form 9465, Installment Agreement Request PDF See Forms, instructions & publications or call 800-TAX-FORM (800-829-3676) to have forms and publications mailed to you. 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 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? See if you may be able to set up a payment plan through our Online payment agreement application. 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 toll-free number on the top right corner of your notice. Please have your paperwork (such as cancelled checks, amended return, etc.) ready when you call. 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. Herramientas de referencia Publicación 1 (SP), Derechos del Contribuyente Tema 651, Avisos: qué debe hacer Tema 653, Avisos y fracturas de IRS, multas y cargos por intereses Lista completa de formularios e instrucciones tributarios (en inglés) ¿Necesita ayuda? Puede autorizar a alguien (en inglés) para que le represente ante el IRS o para inspeccionar y/o recibir su información tributaria confidencial. Puede ser elegible para recibir la ayuda gratuita del Servicio del Defensor del Contribuyente (TAS, por sus siglas en inglés). Verifique si reúne los requisitos para recibir la ayuda de una Clínica para Contribuyentes de Bajos Ingresos. Puede solicitar una copia de su carta o aviso en braille o en letra grande (en inglés). Si no puede encontrar lo que necesita en línea, llame al número de teléfono en su carta o aviso.
