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. 需要協助嗎？ 您可以授權某人（英文）代表您向國稅局聯絡。 請查看您是否符合從低收入納稅人協助中心（英文）獲得協助的資格。 如果您無法在線上找到您需要的資訊，請撥打您的通知或信件上方的國稅局號碼。如果您未收到信件或通知，請使用電話協助。 如果您無法自行解決罰款，請聯絡 IRS 內部的獨立組織——納稅人權益維護服務處。
