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: Consider a payment plan to pay off the amount you owe over time. If you’re experiencing financial hardship, we may be able to temporarily delay collection. 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 What is the shared responsibility payment (SRP)? (updated Aug. 22, 2024) 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. Am I charged interest on the money I owe? 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. Will I receive a penalty if I can't pay the full amount? 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 Form 9465, Installment Agreement Request PDF Publication 594, The IRS Collection Process PDF Notice 746, Information About Your Notice, Penalty and Interest PDF 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 Notice Topic 651 Notice Topic 653 Full list of tax forms and instructions Need help? You can authorize someone to represent you before the IRS or inspect and/or receive confidential tax information. You may be eligible for free help from the Taxpayer Advocate Service (TAS). See if you qualify for help from a Low Income Taxpayer Clinic. You can request a copy of your notice or letter in Braille or large print. If you can’t find what you need online, call the telephone number on your notice or letter.
