What This Notice Means

A CP22H tells you the IRS made changes to your tax return for the year shown, and those changes affected your shared responsibility payment (SRP).

The SRP was assessed for not having minimum essential health coverage for you and, if applicable, your dependents. It ended as of 2018. You're still responsible for amounts due for the year on the notice.

What to Do If You Agree

Read the notice. It explains the changes to your SRP.

  • If there's a balance due, pay it by the date on the notice to stop more interest. Paying online helps make sure it arrives on time.
  • If you can't pay the full amount, ask for a payment plan.
  • If you're owed a refund that hasn't come by direct deposit or mail, expect it within 2 to 3 weeks of the notice date. Call the number on the notice if it doesn't show up.
  • Update your copy of the return so your records match.

Interest included in a refund is taxable income in the year you receive it.

If You Disagree

Call the toll-free number shown on your notice. Say you received a CP22H and need to review your account. Have the notice and your return ready. That call is also how you find out exactly what was changed and why.

If another correction is needed, file Form 1040-X, Amended U.S. Individual Income Tax Return.

If You Don't Pay

The IRS can't use liens or levies to collect an individual SRP. That's the law. Interest still runs until the balance is paid, and the IRS may offset the amount against any tax refund due to you.

Other Issues

If you think you're a victim of identity theft, call the number on your notice. If repeated contacts with the IRS haven't solved the problem, the Taxpayer Advocate Service may help.

If a CP22H is mixed in with other IRS balances you're trying to resolve, call us at (813) 229-7100.