Request a replacement check from the taxpayer, if applicable.

Prepare Form 795/795A, Daily Report of Collection Activity, to submit the replacement check (with the current date).

Complete Form 3465, Adjustment Request.

Attach Form 3465 to the replacement check to request that the interest and penalty be abated.

Send the replacement check and Form 3465 with Form 795 /795A, to Submission Processing.

For lost remittances that are subsequently discovered a replacement is not necessary. Follow the same procedures above as if the remittance was a replacement.

Send the report (and attachment(s)) to Treasury Inspector General for Tax Administration (TIGTA) and TIGTA will conduct an investigation and report the results of the investigation.

Make a report to the TIGTA hotline by one of the following methods:

Send a copy of the report (and attachments) to the Remittance Security Coordinator (RSC). The RSC will control the case and protect the taxpayer from incorrect notices while TIGTA conducts its investigation. The RSC will ensure that incorrect penalties and/or interest are abated.

Obtain the name and telephone number of the RSC contact by checking the Submission Processing Remittance Security website at:Security - Remittance Security Coordinators Information.

Follow up on a timely basis with the destination Submission Processing Center regarding delayed acknowledgment of a deposit package.

Establish a reminder to check if:

Reconcile all document transmittals (Form 3210, or in the case of one envelope, Form 795/795A) and the related acknowledgements on a bi-weekly basis (at a minimum) to ensure that all remittances have been received by the Submission Processing Teller Unit.

A follow up action in IRM 5.1.2.4.5.1(5) is required when:

When a follow-up action is required per IRM 5.1.2.4.5.1(4), take one of the following actions:

Place the receipted copy of the document transmittal form in the file.

Retain the copies in accordance with item number 31, Records Control Schedule (RCS) 28, Tax Administration - Collection, in Document 12990, IRS Records Control Schedules (RCS). The Records Control Schedule requires retaining the current year plus two years.

Report a lost remittance package (i.e., the loss of personally identifiable information (PII)) immediately to:

Describe the contents of the remittance package in the report:

The manager will forward an electronic copy of the Form 5919 to the originating employee for corrective action.

Take corrective action upon receipt of Form 5919 from your manager.

Payments must be posted timely in order to ensure lien releases are systemically issued in a timely manner. You must post the remittances on the day received.

Determine if the payment is sufficient to cover the tax liability of the tax period specified on the payment. See IRM 5.1.2.9, Designated Payments, for procedures to follow if the payment is voluntary and the taxpayer designates how it is to be applied.

Ensure interest and penalty calculations are computed as of the day of posting. This is particularly important for split payments.

Perform additional research and resolve any outstanding issues on the account, including determining if there are any freeze codes that will delay credit posting. If a condition exists that will delay posting, request a manual release of the notice of lien.

Determine whether the taxpayer has outstanding balances in other tax periods.

If a payment was received based on a levy, and all balances due (bal due) on the levy are fully paid, see IRM 5.11.2.2, Releasing Levies, to determine appropriate action.

Apply available credits created by involuntary payments or by undesignated voluntary payments to satisfy the outstanding balances in other tax periods in the order that best serves the interests of the government, considering the Collection Statute Expiration Date (CSED) for all outstanding liabilities. This will generally require application to the oldest tax, oldest penalty, and oldest interest, in that order until fully used. See IRM 5.16.1.2.2.1(4).

Do not apply a payment to an assessment for which the collection statute expiration date (CSED) has expired (i.e., when IDRS includes a bal due(s) with an expired CSED), unless permission is provided by the taxpayer or provided in the IRM. For example, the Service may be able to apply payments to assessments for which the CSED has expired when proceeds are received as a result of a levy/seizure which was served prior to the CSED. IRM references include but are not limited to IRM 5.11.2, Serving Levies, Releasing Levies and Returning Property, IRM 5.11.5, Notice of Levy - Levy on Wages, Salary, and Other Income, and IRM 5.10.4, Seizure and Sale - Actions Prior to Sale. Also see IRM 5.16.1.2.2.1, Imminent Statute Expiration, and IRM 5.16.1.2.2.5, Report of Statute Expiration, regarding reporting accounts uncollectible when CSEDs expire. Check for multiple assessments and CSEDs:

Refer to paragraph (5) in IRM 5.12.3.3.1, Liability is Satisfied—IRC Section 6325(a)(1), for conditions requiring a manual lien release. Refer to IRM 5.1.2.6.4 above for additional information.

If the funds were the result of a levy and the levy has now been satisfied, a levy release must be prepared and issued to the applicable third party. See IRM 5.11.2.6, Disposing of Surplus Proceeds.

Also see IRM 5.10.6.2, Application of Proceeds of Levy and IRM 5.10.6.7, Income from Acquired Property.

Field Collection (FC) (RO) employees should never process payments related to an offer. Ship all offers, secured by a FC (RO) employee to the appropriate Centralized Offer in Compromise (COIC) site within 24 hours of receipt, which should include a completed Form 656, a completed Form 657, and payments submitted with the offer (e.g., partial payment required by IRC Section 7122(c)(1)). See IRM 5.8.1.14.1, Initial Receipts of Offers Received Elsewhere in IRS, for further information.

You must forward the offer to COIC even if there are defects (such as the offer does not contain an original signature and/or is not accompanied by any required application fee and required payment). See IRM 5.8.2.4.3 , Forms 656, Offer in Compromise without an Original Signature.

In connection with prosecutions for identity theft, refund schemes and tax evasion, state courts sometimes order defendants to pay restitution to the Internal Revenue Service.

Restitution is a legal remedy that can be ordered by the court, in a criminal case. A restitution order requires the criminal defendant to pay money or render services to victims in order to redress the loss the defendant has inflicted. Normally imposed during sentencing, it can be agreed to by the parties in a plea agreement or imposed as a condition of probation or supervised release.

The IRS has communicated to the states the proper address to send restitution payments, however, some payments may be received by Field Collection employees.

State court ordered restitution payments made to the Internal Revenue Service (IRS), should be mailed to the address below.

A Field Collection employee receiving a state ordered restitution payment will transmit the payment using Form 3210, Document Transmittal, through overnight traceable method, to the address listed above. If necessary, Collection personnel may refer questions to the Kansas City group responsible for application of these payments via the secure mailbox at *W&I Criminal Restitution.

Additional information regarding criminal case processing may be found in IRM 5.1.5, Balancing Civil and Criminal Cases.

In connection with prosecutions for identity theft, refund schemes and tax evasion, federal courts sometimes order defendants to pay restitution to the Internal Revenue Service.

Restitution is a legal remedy that can be ordered by the court, in a criminal case. A restitution order requires the criminal defendant to pay money or render services to victims in order to redress the loss the defendant has inflicted. Normally imposed during sentencing, it can be agreed to by the parties in a plea agreement or imposed as a condition of probation or supervised release.

The Department of Justice and the Federal Courts transmit funds resulting from these types of cases to the IRS. These payments are coordinated by the Kansas City Submission Processing Center (KCSPC), however some payments may be received by Field Collection employees.

In compliance with Submission Processing guidance, per IRM 3.8.45.6.26, Department of Justice/Criminal Restitution Program Payments (KCSPC Only), a Field Collection employee receiving a court ordered restitution payment will transmit the payment using Form 3210, Document Transmittal, through overnight traceable method to the following address:

Field Collection employees should not process or post payments received from Criminal Investigation (CI) employees. Criminal Investigation may send payments or converted cash through the Department of Justice to the Federal Court, for distribution to the IRS, or CI may send to the address above.

Additional information regarding criminal case processing may be found in IRM 5.1.5, Balancing Civil and Criminal Cases.

The Firearms Excise Tax Improvement Act of 2010 (“the FETI Act”), Public Law No. 111-237, amended IRC Section 6201 to provide that the IRS shall assess and collect the amount of restitution ordered in a criminal case for failure to pay any tax imposed by the IRC in the same manner as if it were a tax. Prior to the enactment of this law, the amount of restitution ordered payable to the IRS in a criminal case could not be assessed as a tax. The law applies to restitution orders entered after August 16, 2010.

Payments received by Field Collection employees collecting restitution-based assessments will be posted using the DPCs listed in IRM 5.1.2.8.1.4.

Refer questions regarding posting of payments to restitution-based assessments to Advisory.

Additional information regarding criminal case processing may be found in IRM 5.1.5, Balancing Civil and Criminal Cases.

The following additional actions are required upon receipt of a single remittance of $1 million or more.

The Wage & Investment (W&I) division has established procedures for processing large cash payments at certain Taxpayer Assistance Centers (TACs). A Service Level Agreement and Memorandum of Understanding (SLA-MOU) between the Small Business/Self-Employed (SB/SE) and (W&I) operating divisions established cash payment procedures for certain taxpayer accounts assigned to Field Collection.

The SLA-MOU, Service Level Agreement and Memorandum of Understanding Between W&I and SB/SE on Handling Large Cash Payments at Taxpayer Assistance Centers provides the criteria, requirements and procedures for requesting assistance with processing large cash payments from taxpayers assigned to revenue officers. All requests for services will be made utilizing standardized procedures established by W&I for all customers requiring large cash payment assistance within the Service.

Requests for assistance from W&I under the agreement are limited to:

The assistance described in this section is limited to certain geographic locations. Contact the Content Owner of this IRM to determine if the taxpayer is in an area where this service is available. The content owner is indicated on the Product Catalog Information page which can be found on the Core Repository of Published Products (CROPP).

If the conditions in IRM 5.1.2.7.2.3(3) have been met, and the revenue officer has been advised by the content owner of this IRM that the taxpayer is located in a state where a Large Cash Taxpayer Assistance Center is located, the revenue officer will instruct the taxpayer to call (844) 545-5640 or other number provided by W&I to request an appointment to tender the payment. The appointment number is staffed by a customer service representative (CSR) who will:

The CSR will advise the taxpayer of the next available appointment and the location of the Large Cash TAC which can accept the payment. If the taxpayer agrees to the date, time and location of the appointment, a confirmation email will be systemically issued to the taxpayer.

The Field Assistance GM will contact the taxpayer to confirm or change the appointment. This allows the Field Assistance GM the ability to ensure sufficient staffing will be present at the TAC and to arrange for courier services.

If an appointment is not available through the procedures set forth above, SB/SE management or designee will coordinate with local Field Assistance management designee to schedule an appointment at a TAC designated to accept large cash payments. Appointments must be made during office hours between 8:30 a.m. and 2:30 p.m. at least one week in advance. Exigent circumstances must exist to accommodate appointment requests for less than one week in advance.

W&I will control the cash payment process from beginning to end. W&I will secure the funds from the taxpayer, and the SB/SE employee assigned the taxpayer’s account will have the option to observe the payment process by coordinating with local W&I management or designee.

The Currency Transaction Report (CTR) came into existence with the passage of the Currency and Foreign Transactions Reporting Act, better known as the Bank Secrecy Act (BSA), in 1970.

Form Other Gov FINCEN FORM 112, Currency Transaction Report, is required to be filed for each deposit, withdrawal, exchange of currency, or other payment or transfer, by, through, or to the financial institution which involves a transaction in currency of more than $10,000. However, the Treasury Regulations provide an exemption for filing a CTR: Treasury Regulation [31 CFR 1020.315(a)&(b)(2)] provides, in pertinent part that:

Point out the Treasury Regulation exemption if a financial institution asks for your personal information to complete a CTR when you need to convert more than $10,000.

If the financial institution requires you to provide the information for the completion of the CTR in order to convert the cash into a negotiable financial instrument, provide employee identification number, and address corresponding to the IRS, and not the employee conducting the transaction. Do not provide your address or social security number for the completion of the form.

Provide your the following information for the completion of the form:

Alternative cash payment arrangements may be made by Field Collection managers by following these steps:

The US Postal Service provides money service business services by issuing Postal Money Orders. Branches of the US Post Office may issue a Postal Money Order for cash transactions less than $10,000. The money orders are limited to increments of $1,000. The US Post Office must not be used to convert cash payments received from taxpayers that are equal to or greater than $10,000. This limitation ensures the requirements for cash payments to be converted within 24 hours of receipt of the taxpayer and postal regulations.

Form PS 8105-A, Funds Transaction Report (FTR) was created by the US Postal Service (USPS) to comply with BSA and Patriot Act requirements.

Form PS 8105-A is required to be filed by the USPS when selling $3000.00 or more of postal financial instruments to the same customer in the same day.

As a representative of the Internal Revenue Service, you may be asked for information to complete the PS Form 8105-A. Section E, Law Enforcement Agent or Government Representative on Behalf of an Agency, is the appropriate section for completion when you are converting cash received from a taxpayer to US Postal Money Orders.

The following information is needed for completion of Section E of the PS Form 8105-A.

These additional procedures apply to Property Appraisal and Liquidation Specialist (PALS) employees.

When access to a Treasury General Account Bank is not readily available, make arrangements to convert the cash at a local bank. See IRM 5.10.4.16, Arrangements to Convert or Deposit Cash.

Accept a check or money order made payable to an "unacceptable" payee (i.e., other than to one of the payees listed in (2) above) or if the payee line is left blank and over-stamp the payee with the words United States Treasury.

IRM 3.8.44.4.2, Remittance Not Payable to United States Treasury, outlines acceptable payee names and payee names that require overstamping.

A Property Appraisal and Liquidation Specialist (PALS) employee should endorse the check or money by writing or stamping For Credit to U.S. Treasury/ALC 20–09–2900–4 on the back of the check.

Send this type of remittance to the Ogden Submission Processing Center.

Write or stamp VOID on the back of a returned refund check if a taxpayer returns a tax refund check to the IRS.

Prepare Form 3913, Acknowledgment of Returned Refund Check, pursuant to the form instructions.

Provide the taxpayer copy to the taxpayer and attach the other copies to the check.

Send Form 3913 and the check to Submission Processing as an attachment to Form 795/795A, Daily Report of Collection Activity.

Prepare an input document for posting TC 470 to the taxpayer's account.

Sometimes, a taxpayer will try to use a fake, bogus and/or counterfeit check or money order to pay their debt to IRS. A questionable remittance resembles a check or a money order. Such fake, bogus and/or counterfeit checks or money orders are:

Be aware of and become familiar with the characteristics of a questionable remittance in order to be able to identify one. Checks that state “NOT FOR DEPOSIT”, “EFT ONLY”, “FOR DISCHARGE OF DEBT” and/or “WITHOUT RECOURSE” on the back have been identified as frivolous, or bad checks identified as part of a refund scheme. If you receive one of these checks, then do not process. Checks marked “NOT FOR DEPOSIT” or “DO NOT DEPOSIT” are not negotiable. Personal checks drawn on the Federal Reserve Bank are frivolous. The Federal Reserve Bank does not provide personal checking accounts.

Do not process a questionable remittance through normal remittance processing. Contact the Fraud Detection Center (FDC) to determine whether to send the FDC the remittance or return the payment to the taxpayer. Refer to IRM 3.8.45.4.11, Questionable Payments, for further information.

A check dated in the future is referred to as a post-dated check. Do not solicit post-dated checks. If a taxpayer pays with a post-dated check, ask for a currently dated check instead. If the taxpayer is not available when the check is received, attempt to contact them by phone.

Routinely, revenue officers must not accept post-dated checks.

On an exception basis, with approval of local management, a revenue officer may accept a post-dated check from a taxpayer. Local management should strongly consider requiring the taxpayer to make payment by other means when the funds are actually available rather than approve acceptance of a post-dated check. For example, the taxpayer may mail the payment, pay by credit card, or EFTPS (if enrolled) when the funds are available per IRM 5.1.2.6.4, Alternate Methods of Payment.

If a revenue officer accepts a post-dated check upon management approval, the officer must not remit the check until the date on the check, as agreed between the officer and the taxpayer. If a revenue officer remits a post-dated check before the date of the check, then Submission Processing is required to return the post-dated check as non-negotiable remittance. The check is a non-negotiable instrument until the date on the check. Therefore the earliest received date for a future dated check is the first date the check is negotiable. Banks return post-dated checks and the IRS incurs costs to process them. Form 3244 Payment Posting Voucher must reflect the date the check is negotiable.

Do not issue a Form 809, Receipt for Payment of Taxes, for a post-dated check. This is a critical error on Form 809 for the date of issue. If the taxpayer insists on a receipt for payment of taxes and is unwilling to accept a stamped photocopy per IRM 5.1.2.6.3(5) as proof of delivery then make arrangements to receive the payment when the funds are available. For example, the taxpayer may mail the payment, pay by credit card, or EFTPS (if enrolled) when the funds are available per IRM 5.1.2.6.4, Alternate Methods of Payment.

The Electronic Federal Tax Payment System (EFTPS) allows individuals and businesses to make electronic deposits and payments for federal taxes such as Employment Taxes, Excise Taxes, Corporate Income Taxes and Form 1040 Estimated taxes. See IRM 21.2.1.47, Electronic Federal Tax Payment System, for further information.

The system enables taxpayers and tax professionals to make federal tax payments electronically using:

Taxpayers enrolled in EFTPS can be in total control of their tax payments. EFTPS enables taxpayers to:

Encourage taxpayers to enroll in the (EFTPS). Taxpayers receive an Electronic Funds Transfer (EFT) Acknowledgement Number for every EFTPS transaction for easy record keeping and as proof of the transaction . Point out that using EFTPS saves time and money and can eliminate last minute trips to the bank or post office, lost checks, or missed deadlines.

Taxpayers can enroll in EFTPS by:

The EFTPS toll-free numbers for customer service are:

Taxpayers may pay federal tax payments by credit card. The IRS has contracts with three companies to accept credit card charges from both electronic and paper filers. Each company offers both phone and Internet payment services and each charges a convenience fee for the service. Fees are based on the amount of the tax payment and may vary between companies. The three companies are:

Anyone may use these services to charge taxes to an American Express Card, Discover Card, MasterCard, or VISA card. Taxpayers do not need to be enrolled in the program to make a payment.

See IRM 21.2.1.48.4, Credit or Debit Card Payments (Pay by Phone or Internet), for more information on the credit card payment program.

When a taxpayer notifies you that they full paid their account by credit card the case cannot be closed manually on ICS. Notate the payment in your history and hold until the case closes systemically.

All taxpayers who need to make a same-day wire payment can use the Federal Tax Application service. The service is available through financial institutions. The financial institutions generally charge a fee to the taxpayer for initiating the payment. Some institutions reserve the service for their clients. To complete a FTA wire, the taxpayer must complete a Same-day worksheet and present it to the financial institution that will handle the transaction. Both taxpayers within and outside the United States can take advantage of the Federal Tax Application and make a same-day wire. This platform is an acceptable form of payment in instances where the taxpayer is requesting a lien release in exchange for full payment. A certificate of release may be issued when full payment of the liability is made by an electronic funds transfer (EFT) and the payment has fully posted to IDRS (i.e., no longer pending). See IRM 5.12.3.3.1.1.1(2), Lien Release and Related Topics-Electronic and Credit Card Payments for additional instructions related to immediate lien release requests. The taxpayer does not need to be enrolled in EFTPS to make a Federal Tax Application wire payment. Separate instructions apply and can be secured on the EFTPS website at www.EFTPS.gov. On the website, go to “Help and Information”, then to “Downloads” to find the same-day wire worksheet instructions and the International Guide for Federal Tax Payments.

Taxpayers who electronically file various returns and/or tax forms via an electronic return originator (ERO) or online can simultaneously authorize the Treasury to make an electronic funds withdrawal (direct debit) from a designated checking or savings account to pay a balance due, including interest and/or penalty. See IRM 21.2.1.47 , Electronic Funds Withdrawal (Direct Debit), for further information.

A command code is considered "sensitive" if it can be used to:

IRM 10.8.34, IDRS Security Controls, discusses:

Return a depleted Form 809 receipt book (i.e., just the book cover containing all Parts 4 and no unused receipts) to the designated Submission Processing Teller Unit via Form 795/795A.

Upon receipt, the remittance processor will file the book cover and Parts 4 with the related receipt book acknowledgment, Parts 3, and other related parts (if any) of all issued receipts.

Mark all parts of all the remaining unissued receipts VOID.

Return to the Submission Processing Teller Unit via Form 795/795A, Daily Report of Collection Activity , within 30 days to the Submission Processing Center that issued the Form 809 book.

Return a partially-used Form 809 receipt book by one of the two following methods:

Use the Remarks section of Form 795/795A to indicate either "Personal Delivery" or "Traceable Mail" .

Consult with your manager if you require assistance. Even if you do not have ready access to traceable mail, you must make arrangements, either to use traceable mail or to have the delivery made in-person (by yourself or by someone else). This is important because of the sensitive nature of the material (i.e., a Form 809 receipt book containing blank receipts).

Complete all the required entries on each page of Form 809 by following the instructions contained in Exhibit 5.1.2-1.

Do not remove the receipt from the Form 809 receipt book in order to fill it out because Part 4 must remain attached in the receipt book.

Prepare a separate Form 809 receipt for each tax period, type of tax, or user fee covered by the payment. Use Form 809 as a posting document.

Disperse Form 809 as follows:

Write the following on Part 3 of Form 809:

Send Part 1 and Part 3 of Form 809 to the Submission Processing Teller Unit for processing via Form 795/795A, Daily Report of Collection Activity. Procedures for the preparation and use of Form 795/795A are contained in IRM 5.1.2.5.

To protect Personally Identifiable Information (PII), Form 809 books with blacked out Taxpayer Identification Number (TIN) spaces on Parts 4 should be used. If your Form 809 book does not have a blacked out TIN space on Part 4, then request a new book from your servicing Submission Processing Center or black out the TIN on Part 4 if the receipt is already completed.

There is potential for error when completing Form 809 with pen and ink using carbon copies. Some errors on Form 809 may be corrected and other errors cannot be corrected — it depends on whether the error is deemed critical or non-critical

Errors in the following blocks of Form 809 are deemed critical:

Errors in all of the other blocks of Form 809 are deemed non-critical.

Review the following list of items which the remittance processor will check to determine a Form 809 was accurately completed and timely processed.

Follow the procedures below if you make an error when completing Form 809.

Follow the procedures in IRM 5.1.2.7.5.2.1.2, Critical Error Discovered after Issuance of Part 2, if Form 5919 is requesting replacement Form 809.

Annotate "Response to Form 5919" on Form 795/795A to identify Form 5919 and attach a copy of the Form 5919 with the Form 809 replacement receipt and voided receipt on the Form 795/795A.

Send the Form 795/795A to the remittance processor within 15 workdays of issuance of Form 5919.

Prepare a memorandum to the territory manager (through your manager) to report the recovery of a Form 809 receipt(s) reported missing (i.e., lost or stolen).

Prepare the memorandum in quintuplicate and include the following:

Submit the memorandum and 3 copies through your manager to the territory manager.

Retain a copy of the memorandum in the case file.

Void the recovered receipt(s) by writing or stamping VOID on all 4 parts of the receipt(s) and arrange the parts in reverse order.

Staple a copy of the recovery memorandum to the Form 809 receipt book.

List the recovered receipts on Form 795/795A, Daily Report of Collection Activity:

Submit the recovered receipt(s) and a copy of the recovery memorandum with Form 795/795A to the Submission Processing Teller Unit.

Furnish copies to the other functions within the area which were originally alerted about the loss or theft, e.g., Appeals.

Respond in the following manner when contacted by your manager regarding the Annual Reconciliation of Official Receipts:

Raise any questions or concerns with the Annual Reconciliation of Official Receipts, as applicable, to:

DPCs are used to facilitate identification of trust fund or non-trust fund employment and excise tax payments, both before and after assessment.

DPCs are used to show application of payment to a specific liability when a civil penalty module contains both a trust fund recovery penalty and any other type(s) of civil penalty(ies).

Use DPC-01 and/or DPC-02, as appropriate, when applying payments to MFT 55, but not to the other type(s) of civil penalty(ies).

DPCs are used to identify the event that was primarily responsible for the payment being made. DPCs are used at the time that payment is processed. DPCs may be used with any MFT to which the payment transaction code will post.

The following table displays the DPCs valid for use by Field Collection (FC) and provides the DPC definitions:

The following table displays the DPCs not valid for use by Field Collection (FC) and provides the DPC definitions:

The following table displays the DPCs valid for use in Field Collection, Advisory programs and provides the DPC definitions:

Refer to the detailed instructions related to application of payments in bankruptcy in IRM 5.9.15.2, Applying Payments in Bankruptcy.

Refer any questions related to designation of payments received from a taxpayer in bankruptcy to the Insolvency Staff.

Use DPC-03 (Undesignated bankruptcy payment) on most payments received from the bankruptcy estate.

Under the Affordable Care Act (ACA), the Federal government, state governments, insurers, employers and individuals are given shared responsibility to reform and improve the availability, quality and affordability of health insurance coverage in the United States. Starting in 2014, the individual shared responsibility provision calls for each individual to have minimum essential health coverage (known as minimum essential coverage (MEC)) for each month, qualify for a coverage exemption, or make a shared responsibility payment (SRP) when filing their Federal income tax return. The amount of any payment owed takes into account the number of months in a given year an individual is without minimum essential coverage or a coverage exemption from the responsibility to maintain MEC.

The Shared Responsibility Payments were eliminated as part of the Tax Cuts and Jobs Act. The individual shared responsibility payment was reduced to zero as a result starting in 2019.

An SRP amount owed is not subject to penalties, levies, or the filing of a Notice of Federal Tax lien. Therefore DPC 05, 06, 07, 16, 18, 19, 20, 21, 22, 23, 30, and 32 will not be used when applying a payment to an SRP module.

The following are the only DPCs to be used for an SRP module; DPC 03, 09, 10, 14, 24, 34, 35, 36.