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In the IRS’s own words · not reviewed by VALID
CP233J notice explained, in the IRS’s own words
We changed your Employer Shared Responsibility Payment (ESRP), and your notice will show whether you owe money, have a zero balance, or are due a refund. This page provides additional general information on what to do next and answers frequently asked questions about the ESRP.
Read the full CP233J page on irs.gov ↗
What this notice is about
We changed your Employer Shared Responsibility Payment (ESRP), and your notice will show whether you owe money, have a zero balance, or are due a refund. This page provides additional general information on what to do next and answers frequently asked questions about the ESRP.
What you need to do
- Read your notice carefully. If you have a balance due, it explains your due date, amount due, and payment options.
- Know more about your payment options and how to make a payment arrangement.
- If you are owed a refund, you should receive it within 4-6 weeks as long as you don’t owe other tax or debts we’re required to collect.
- If you disagree with the ESRP assessment, pay the balance due, then you may file a claim for refund by mailing a completed Form 843, Claim for Refund and Request for Abatement, to the address provided on the form instructions.
You may want to
- Review our ESRP question and answers and Internal Revenue Code (IRC) Sections 54.4980H-4 and 54.4980H-5 of the ESRP regulations.
- If you have questions, contact us at the phone number provided in the notice.
What is the ESRP?
Under the Affordable Care Act’s (ACA’s) 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.
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.