IRS updates FAQs on employer shared responsibility

The IRS has released FAQs about the Affordable Care Act’s Employer Shared Responsibility Payment (ESRP) and Letter 226J.
The FAQs answer queries such as:

  • When an employer might owe an ESRP;
  • How an employer receiving a Letter 226J should respond to the IRS;
  • How to request a pre-assessment conference with the IRS Office of Appeals;
  • How to make an ESRP; and
  • When the IRS might notify an employer of a potential ESRP assessment.

The FAQs also describe what is included in a Letter 226J, and the situations in which a Notice CP 220J would be issued to an employer. The Q&As will be reproduced in the New Developments division at 9503 in a future release. (IRS Questions and Answers on Employer Shared Responsibility Provisions Under the Affordable Care Act, November 2, 2017; https://www.irs.gov/affordable-care-act/employers/questions-and-answers-on-employer-shared-responsibility-provisions-under-the-affordable-care-act#Making.)

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