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CP220J notice: what it means and what to do
Got an IRS CP220J 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 CP220J notice freeWhat the IRS says this notice is about
We charged you an employer shared responsibility payment (ESRP).
What you need to do
- Read your notice carefully. It explains your due date, amount due, and payment options.
- Learn more about your payment options and how to make a payment arrangement .
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.
You may want to
See our Employer Shared Responsibility Provisions (ESRP) question and answers and sections 54.4980H-4 and 54.4980H-5 of the ESRP regulations .
Common questions
What is the ESRP?
Under the Affordable Care Act’s (ACA) 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.
Additional information
For more information, a list of resources is available on the ACA information center for applicable large employers (ALEs) webpage.
Review information reporting guidelines for employers in the Instructions for Forms 1094-C and 1095-C PDF .
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