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CP503J notice: what it means and what to do
Got an IRS CP503J 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 CP503J notice freeWhat the IRS says this notice is about
You received this notice because we haven’t heard from you, and you still have an unpaid balance for your Employer Shared Responsibility Payment (ESRP).
What you need to do
- Review your notice for the amount you owe, the due date, and your payment options.
- Pay the amount you owe by the due date shown on the notice.
- Make a payment plan if you can't pay the full amount you owe.
- Call us at the number shown on your notice if you disagree.
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
- View information pertaining to your tax account.
- See our ESRP question and answers and sections 54.4980H-4 and 54.4980H-5 of the ESRP regulations .
- Visit Affordable Care Act and HealthCare.gov .
Common questions
How much time do I have?
You must pay the entire balance by the due date shown on your notice to avoid additional interest.
What happens if I don't pay or respond to this notice? (updated Nov. 5, 2025)
If you don't pay the amount due, make payment arrangements, or contact us at the toll-free number on your notice, you may receive a Notice of Federal Tax Lien or we may seize or levy your property. A tax lien is a public notice that the IRS has a claim on your property due to unpaid taxes, which can impact your credit.
What happens if I paid the balance and/or established an installment agreement? (added Nov. 5, 2025)
Payments may take time to post to your account. If you recently paid your balance in full, you can disregard this notice. Sign in to your online account and select View Balance Details to check your current balance and payment history.
If you already have an approved installment agreement, continue making payments as agreed. If you applied for an installment agreement but it hasn’t been approved yet, pay as much as you can now to reduce additional interest.
What if I don't agree or have questions? (updated Nov. 5, 2025)
If you don't agree or have questions about this notice, contact us immediately at the toll-free number shown on your notice. Please have your paperwork (such as cancelled checks, amended return, etc.) ready when you call.
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