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. Нужна помощь? Вы можете уполномочить кого-либо (Английский) связываться с Налоговым управлением США (IRS) от вашего имени. Узнайте, имеете ли вы право на Консультации по вопросам налогообложения для малоимущих (Английский). Если вы не можете найти нужную информацию в Интернете, позвоните по номеру IRS, указанному в верхней части вашего уведомления или письма. Если вы не получили письмо или уведомление, воспользуйтесь помощью по телефону. Если вы не можете решить проблему штрафа самостоятельно, обратитесь в Службу консультативной поддержки для налогоплательщиков, независимую организацию в составе IRS.