What this notice is about We received your Form 990-T, Exempt Organization Business Income Tax Return, including Form 8941, Credit for Small Employer Health Insurance Premiums, for the cited tax period claiming the Credit for Small Employer Health Insurance Premiums, or Form 3800, General Business Credit, claiming the Elective Payment Election (EPE). The CP156 Notice explains adjustments IRS must make to the Credit for Small Employer Health Insurance Premiums and EPE amount shown on your return. What you need to do No action is required Frequently Asked Questions What is sequestration and how does it affect my Credit for Small Employer Health Insurance Premiums See Small Business Health Care Tax Credit Questions and Answers: Calculating the Credit for more information. How does sequestration apply to an Elective Payment Election? See FY 2024 effect of sequestration on Inflation Reduction Act of 2022 (IRA) Elective Payment Elections (EPE) for more information. Can I appeal the decision to reduce my refund? Reduction in the amount of your refund is required of the Balanced Budget and Emergency Deficit Control Act of 1985, as amended and can't be appealed. Bezwen èd? Ou ka otorize yon moun (an anglè) pou kontakte IRS la pou ou. Gade si w kalifye pou resevwa èd nan men yon Sant pou Kontribyab ki gen Revni Fèb (an anglè). Si w pa kapab jwenn sa w vle a anliy, rele nan nimewo IRS nan pati anlè avi oswa lèt ou a. Si w pa te resevwa yon lèt oswa yon avi, itilize asistans telefonik Si ou pa ka rezoud penalite a poukont ou, kontakte Sèvis Defans Kontribyab la, yon òganizasyon endepandan anndan IRS.
