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CP14H notice: what it means and what to do
Got an IRS CP14H notice? Here is what it means, your deadline, what to check before you answer, and how to reply. Check your own letter free: it stays on your phone.
Check my CP14H notice freeWhat the IRS says this notice is about
You owe a shared responsibility payment (SRP) for the tax year shown on your notice. The SRP amount you owe is not subject to a Notice of Federal Tax Lien filing, a levy on your property, or the failure-to-pay penalty.
Under the Tax Cuts and Jobs Act, the amount of the individual shared responsibility payment is reduced to zero for months beginning after December 31, 2018. However, we are still required to collect unpaid SRP amounts for years where you or your dependents did not have minimum essential health coverage.
For more information on how to obtain healthcare coverage, visit HealthCare.gov .
What you need to do
Pay the amount you owe by the due date shown on your notice to avoid paying additional interest.
If you can’t pay the full balance now :
- Consider a payment plan to pay off the amount you owe over time.
- If you’re experiencing financial hardship, we may be able to temporarily delay collection .
If you disagree with the SRP amount shown on your notice , you can call us at the number shown on your notice or you can mail your response to the address shown on your notice.
- If you call us, please have your paperwork (such as cancelled checks, amended return, etc.) ready when you call.
- If you write to us, be sure to explain why you disagree with the SRP amount and provide information that supports your stance, such as cancelled checks, an amended return, etc.
View this notice and manage your communication preference online
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Your deadline
Answer by the date printed on your notice. If there is no date, answer as soon as you can, and call the number on the notice if you need more time.
What to check before you answer
The IRS says it may take money or property
Pay, set up a payment plan, or call before the date on the notice to stop the next step. A final notice with your right to a hearing comes before most levies.
You may be able to remove the penalties
If you had no penalties in the 3 tax years before, filed all required returns, and paid or arranged to pay the tax, the IRS First-Time Abatement policy can remove failure-to-file and failure-to-pay penalties. You can ask in writing or by phone.
Cannot pay it all now? Ask for a payment plan
You can apply for a payment plan on irs.gov. Interest keeps running until the balance is paid, so pay what you can now.
Is this letter really from the IRS?
The IRS writes first by mail. A real letter shows a notice or letter number, your name and part of your tax ID number. The IRS does not ask for payment by gift card, crypto or wire transfer. If in doubt, sign in to your IRS online account, where many notices are listed.
Common questions
What is the shared responsibility payment (SRP)? (updated Aug. 22, 2024)
It's the assessed payment for not having minimum essential health coverage for you and, if applicable, your dependents in the tax year that ended December 31 of the year shown on your notice per Internal Revenue Code Section 5000A - Individual shared responsibility payment. Under the Tax Cuts and Jobs Act, the amount of the individual shared responsibility payment is reduced to zero for months beginning after December 31, 2018.
Am I charged interest on the money I owe?
Not if you pay the full amount you owe by the date on the payment coupon. However, interest accrues on the unpaid amount after that date.
Will I receive a penalty if I can't pay the full amount?
No. The law prohibits us from using liens or levies to collect any individual SRP. However, if you owe an SRP we may offset that liability against any tax refund that may be due to you.
Helpful information
- Form 9465, Installment Agreement Request PDF
- Publication 594, The IRS Collection Process PDF
- Notice 746, Information About Your Notice, Penalty and Interest PDF