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Overview
This is the first notice of a payment due resulting from not having minimum essential health coverage for you and, if applicable, your dependents. This payment is commonly referred to as the shared responsibility payment (SRP).
You have a balance on your tax account. The notice advises you that there is a payment due, states the amount due (including any applicable interest) and requests payment within 21 days.
The law prohibits the IRS from taking enforcement action, such as filing the Notice of Federal Tax Lien or issuing a Levy, for SRP balances.
Penalties are not charged; however, interest will be charged. In addition, the IRS may apply future refunds to the SRP balance until it is full paid.
You owe the SRP because you did not maintain the required health coverage for yourself and, if applicable, your dependents or did not qualify for an exemption from coverage. This requirement only applies to tax years 2014-2018. For months beginning after December 31, 2018 the amount of the SRP is reduced to zero.
The individual SRP Provision of the Affordable Care Act requires taxpayers to do at least one of the following:
For specific information about the SRP requirements based on year, as well as exemption information, click here.
If you disagree with the notice, call the IRS at the toll-free number on the top right corner of your notice. Please have your paperwork (such as cancelled checks, amended return, etc.) ready when you call. See also Publication 5, Your Appeal Rights and How to Prepare a Protest If You Don’t Agree.
Being proactive in addressing the SRP liability may prevent additional interest charges and eliminate the need for the IRS to apply future tax refunds toward the balance.
If you are able to full pay the balance owed, see for the various ways you can pay your IRS debt.
If you can’t pay the full amount by that date, you can consider payment options that might work for your situation, and contact the IRS to set up a payment plan or discuss other ways to address your balance.
Understanding your notice or letter
For more specifics on your notice, visit Understanding your IRS Notice or Letter on IRS.gov
Get Help topics
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If you still need help
The Taxpayer Advocate Service is an independent organization within the IRS. TAS helps taxpayers resolve problems with the IRS, makes administrative and legislative recommendations to prevent or correct the problems, and protects taxpayer rights. TAS helps all taxpayers (and their representatives), including individuals, businesses, and exempt organizations. You may be eligible for free TAS help if your IRS problem is causing financial difficulty, if you’ve tried and been unable to resolve your issue with the IRS, or if you believe an IRS system, process, or procedure just isn’t working as it should.
TAS has offices in every state, the District of Columbia, and Puerto Rico. To find your local advocate’s number:
Low Income Taxpayer Clinics (LITCs) assist individuals whose income is below a certain level who need to resolve tax problems with the IRS. They also provide education, outreach, and information on taxpayer rights to individuals who speak English as a second language. LITCs represent taxpayers in disputes before the IRS and courts and help taxpayers respond to IRS notices and correct account problems. Services are offered for free or a small fee. LITCs are independent from the IRS and TAS. For more information or to find an LITC near you, see the LITC Page or Publication 4134, Low Income Taxpayer Clinic List. You can also request Pub. 4134 by calling 800-TAX-FORM (800-829-3676).
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Taxpayer Roadmap
The taxpayer Bill of Rights is grouped into 10 easy to understand categories outlining the taxpayer rights and protections embedded in the tax code.
It is also what guides the advocacy work we do for taxpayers.
