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IRS Letter 226J – Proposed Employer Shared Responsibility Payment

2 min read

Written by:
H&R Block Content Team

February 26, 2018

Reviewed by:
The Tax Institute

2 min read

February 26, 2018

Written by:
H&R Block Content Team

Reviewed by:
The Tax Institute


The IRS think you owe an Employer Shared Responsibility Payment

Type of notice: Account information or change

Likely next step: IRS penalties

Also see: IRS bill for unpaid taxes

Why you received IRS Letter 226J

  1. Your business filed one or more Forms 1095-C, Employer-Provided Health Insurance Offer and Coverage.
  2. One or more full-time employees listed on the Form 1095-C received a Premium Tax Credit on his or her federal income tax return.
  3. The IRS sent Letter 226J to notify you that an Employer Shared Responsibility Payment is being proposed.

Notice deadline: 30 days

If you miss the deadline: The IRS will send a bill for the balance due.

Want more help?

Your tax professional can deal with the IRS for you. Learn more about H&R Block’s Tax Audit & Notice Services.

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