How long do I have to respond to IRS CP220J?

Use the payment date on the notice. Check the date and any response deadline printed on your notice, and follow the notice's instructions.

What should I do if I received IRS CP220J?

Review the assessed employer payment, due date, and payment options. Compare the bill with the earlier ACA correspondence. If you are unsure, have a tax professional review the letter before you respond to the IRS.

IRS CP220J: Employer Shared Responsibility Bill

Review the assessed employer payment, due date, and payment options. Compare the bill with the earlier ACA correspondence.

Editorially reviewed by the Law Offices of Darrin T. Mish, P.A.Updated October 1, 2026

Notice: CP220J
Urgency: Attention
Deadline: Use the payment date on the notice

Your first move

Review the assessed employer payment, due date, and payment options. Compare the bill with the earlier ACA correspondence.

This is the billing stage

CP220J bills an Employer Shared Responsibility Payment already assessed by the IRS. It is different from the earlier Letter 226-J proposal or Letter 227 review correspondence.

Check the amount and year

Compare the bill with your proposal, response, and any Appeals result. Follow the due date and payment instructions on CP220J. If you cannot pay the full amount, review IRS payment-arrangement options.

Unpaid assessed ESRP amounts can accrue interest and are subject to IRS lien and levy collection procedures. Do not assume that an employer health-coverage assessment is outside normal collection.

If the bill does not match your records

Gather the earlier letters and payment evidence before contacting the IRS or your representative. Identify the exact discrepancy rather than starting again with a general objection to the original proposal.

Want a second set of eyes on this letter?

Free consultation with Darrin T. Mish, a Tampa tax attorney licensed since 1993 and admitted to the U.S. Tax Court. Bring the letter.

Call (813) 229-7100

Request a consultation online