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. 도움이 필요합니까? 귀하를 대신하여 IRS와 연락하도록 타인에게 권한을 부여할 수 있습니다.(영어). 저소득 납세자 클리닉(영어)으로부터 도움을 받을 수 있는지 알아보십시오. 온라인에서 필요한 정보를 찾을 수 없다면, 통지서 및 서신의 상단에 있는 IRS 번호로 전화하십시오. 서신이나 통지서를 받지 않았다면, 전화 상담을 이용하십시오. 본인 스스로 과징금 문제를 해결할 수 없다면 IRS내 독립기관인 납세자 보호 서비스에 연락하십시오.