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CP15H notice: what it means and what to do
Got an IRS CP15H 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 CP15H notice freeWhat the IRS says this notice is about
Your shared responsibility payment (SRP) assessment is due to a recalculation based on changes to your income tax liability. Your examination results are addressed in a separate correspondence.
What you need to do
- Read your notice carefully -- it explains your due date, amount due, and payment options.
- Make your payment by the due date. You can visit our Payments page or use the IRS app to learn about your payment options.
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
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
Why was I assessed this penalty?
The shared responsibility payment (SRP) amount that you owe is the assessed payment for not having minimum essential health coverage for you and, if applicable, your dependents per Internal Revenue Code Section 5000A - Individual shared responsibility payment.
What happens if I can't pay the full amount I owe now? (Updated June 5, 2025)
You can apply online for a payment plan (including installment agreements).
What happens if I don’t respond to this notice?
You will continue to be charged interest until the balance is paid.
Am I charged interest on the money I owe?
Yes, interest will continue to be added if you don’t pay the full amount you owe by the date on the payment coupon.
What should I do if I disagree with the notice?
Call us at the phone number listed on the notice. Please have your paperwork (such as cancelled checks, amended return, etc.) ready when you call.
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