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CP233J notice: what it means and what to do

Got an IRS CP233J 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.

What the IRS says this notice is about

We changed your Employer Shared Responsibility Payment (ESRP), and your notice will show whether you owe money, have a zero balance, or are due a refund. This page provides additional general information on what to do next and answers frequently asked questions about the ESRP.

What you need to do

• Read your notice carefully. If you have a balance due, it explains your due date, amount due, and payment options.
• Know more about your payment options and how to make a payment arrangement .
• If you are owed a refund, you should receive it within 4-6 weeks as long as you don’t owe other tax or debts we’re required to collect.
• If you disagree with the ESRP assessment, pay the balance due, then you may file a claim for refund by mailing a completed Form 843, Claim for Refund and Request for Abatement , to the address provided on the form instructions.

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.

You may want to

• Review our ESRP question and answers and Internal Revenue Code (IRC) Sections 54.4980H-4 and 54.4980H-5 of the ESRP regulations .
• If you have questions, contact us at the phone number provided in the notice.

Common questions

What is the ESRP? (added Feb. 3, 2026)

Under the Affordable Care Act’s (ACA’s) 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? (added Feb. 3, 2026)

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? (added Feb. 3, 2026)

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? (added Feb. 3, 2026)

You may be able to set up a payment plan through our online payment agreement application .

Helpful 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 .

Related notices

• CP104 notice
• CP114 notice
• CP124 notice
• CP148A notice
• CP148B notice
• CP156 notice
• CP250A notice
• CP250C notice

Source

1. IRS: Understanding your CP233J notice