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In the IRS’s own words · not reviewed by VALID
CP220J notice explained, in the IRS’s own words
We charged you an employer shared responsibility payment (ESRP).
Read the full CP220J page on irs.gov ↗
What this notice is about
We charged you an employer shared responsibility payment (ESRP).
What you need to do
- Read your notice carefully. It explains your due date, amount due, and payment options.
- Learn more about your payment options and how to make a payment arrangement.
You may want to
See our Employer Shared Responsibility Provisions (ESRP) question and answers and sections 54.4980H-4 and 54.4980H-5 of the ESRP regulations.
What is the ESRP?
Under the Affordable Care Act’s (ACA) employer shared responsibility provisions, certain employers (called applicable large employers or ALEs), must either offer minimum essential coverage that is “affordable” and that provides “minimum value” to their full-time employees (and their dependents), or potentially make an employer shared responsibility payment to the IRS.
Are ESRPs subject to lien/levy procedures?
ESRP payments, if assessed, are subject to lien/levy and will be collected in the same manner as other assessments.
Will I be charged interest on the amount due?
Interest will be charged on any outstanding balance until the amount is paid in full.
What happens if I can't pay the full amount I owe now?
You may be able to set up a payment plan through our online payment agreement application.
Additional information
For more information, a list of resources is available on the ACA information center for applicable large employers (ALEs) webpage.
Review information reporting guidelines for employers in the Instructions for Forms 1094-C and 1095-C PDF.
What to do next
- Write down the date on the letter today.
- Look the number up on irs.gov yourself. Don’t trust a link or phone number from anyone else.
- If it says you owe money or proposes changes to your return, take it to a licensed CPA, EA or tax attorney before that date.
Not advice. Not a filing. Verify with a licensed professional. Rules change by year and facts.