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CP21H notice: what it means and what to do
Got an IRS CP21H 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 CP21H notice freeWhat the IRS says this notice is about
We made changes to your tax return for the tax year on the notice, which also changed the amount owed for the shared responsibility payment (SRP) .
The SRP has been discontinued as of 2018. However, this does not relieve you of any legal obligations for due payments in the tax years for which you have received the notice .
What you need to do
Read your notice carefully. It explains the changes to your SRP.
If you agree with our changes:
- If you have a remaining balance due, pay the amount due by the date printed on your notice to avoid accruing additional interest. Pay online to ensure timely receipt of your payment. Make payment arrangements if you can't pay the full amount you owe.
- If we owe you a refund and you haven’t already received it via direct deposit or mail, you can expect to receive it within 2-3 weeks of the date printed on your notice. If you don’t receive your refund within 2-3 weeks, call us at the number printed on your notice.
- Your refund may include interest. Any interest you receive on tax refunds is considered taxable income during the year you receive it.
- Be sure to correct your copy of your tax return for your records.
If you disagree with the changes we made, contact us at the number provided on your notice.
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 have 60 days to disagree
If you disagree with the change and ask in writing within 60 days of the notice date, the law requires the IRS to reverse it. If the IRS still disagrees, it must then use the regular process, which keeps your appeal rights.
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 SRP?
It's 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. Read more about the Individual Shared Responsibility Provision .
The notice says, "We made changes to your 20XX. If, after reviewing the notice, I am still unsure of what was changed and why, how can I get more information?” (updated Nov. 4, 2024)
Call us at the toll-free number listed on your notice.
What do I say when I call the IRS?
Mention that you received a CP21H notice, and you need to review your account. Be sure to have a copy of your notice and your tax return before you call.
What should I do if I disagree with the changes you made? (updated Nov. 4, 2024)
Call us at the toll-free number shown on your notice.
What happens if I can't pay the full amount I owe? (updated Nov. 4, 2024)
You can request a payment plan with us. For more information about payment options, review Tax Topic no. 202-Tax Payment Options .
Am I charged interest on the money I owe?
Yes, interest will accrue if you don't pay the full amount you owe by the date on the payment coupon.
What happens if I don't pay? (updated Nov. 4, 2024)
The law prohibits us from using liens or levies to collect any individual SRP. However, if you owe an SRP, interest will continue to accrue until you pay the total balance due, and we may apply any tax refund due to you to any tax liability you may have.
What if I need to make another correction to my account?
You'll need to file Form 1040X, Amended U.S. Individual Income Tax Return PDF .
What if I haven't been able to get answers after contacting IRS several times?
Call our Taxpayer Advocate at 877-777-4778 or for TTY/TDD 800-829-4059 .
What if I think I'm a victim of identity theft? (updated Nov. 4, 2024)
Call us at the number shown on your notice. See Identity Theft Central for more information.
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