CP14H: you owe an individual shared responsibility payment

What a CP14H means

A CP14H says you owe an individual shared responsibility payment (SRP) for the year on the notice: the payment under section 5000A for months without minimum essential health coverage. [1]source 1 [2]source 2

The payment was reduced to zero for months after 2018, but the IRS still collects unpaid amounts for earlier years. [1]source 1

It's collected differently from tax: the IRS says it can't file a lien or levy for it, and it doesn't carry the failure-to-pay penalty, but it can be taken from a future refund. [1]source 1

Why people get one

• Your return for that year showed, or was changed to show, months without qualifying coverage and an SRP that hasn't been paid. [1]source 1

First steps

1. Read the notice for the year and amount. [1]source 1
2. Check whether you had coverage, or an exemption, for the months listed.
3. If you agree, pay by the due date, or consider a payment plan. [1]source 1
4. If you disagree, call or write to the address on the notice, explaining why, with supporting documents. [1]source 1

What not to do

• Don't assume it's a scam because the penalty no longer applies; earlier years can still be billed.
• Don't pay through a link or phone number in an unexpected email or text. Use irs.gov, typed in yourself.

Related notices

• Related CP14 The ordinary first bill for a tax balance.

Keep reading

• Installment agreement

Questions