Federal · Internal Revenue Service
Employer shared responsibility payment
Letter 226-J · Form 14764 · Form 14765
- What it is
- An applicable large employer is proposed an employer shared responsibility payment because at least one full-time employee received a premium tax credit and the Forms 1094-C and 1095-C on file show no offer of coverage, or an offer that was not affordable or did not provide minimum value, for the months listed on Form 14765.
- The clock it starts
- 30 days from the letter date to respond on Form 14764, agreeing or disagreeing, with changes to the employee list on Form 14765.
- What a response has to establish
- Corrections to the coverage codes month by month, the affordability safe harbor used, and the headcount that determines whether the employer was an applicable large employer at all.
- Authority
- IRC §4980H
- Form 14764
- Treas. Reg. §54.4980H-1
What CitedTax drafts for this notice
A Form 14764 response letter with the corrected employee list and the authority for each correction.
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