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Published:   |   Last Updated: October 17, 2023

Notice CP14H, Owed Minimum Essential Health Coverage Payment (Shared Responsibility Payment)

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Notice Overview

This is the first notice of a payment due resulting from not having minimum essential health coverage for you and, if applicable, your dependents. This payment is commonly referred to as the shared responsibility payment (SRP).

This notice or letter may include additional topics that have not yet been covered here. Please check back frequently for updates.

What does this mean to me?

You have a balance on your tax account.  The notice advises you that there is a payment due, states the amount of the payment, including any applicable interest, and requests payment within 21 days.

The law prohibits the IRS from taking enforcement action, such as filing the Notice of Federal Tax Lien or issuing a Levy, for SRP balances.

Penalties are not charged; however, interest will be charged.  In addition, the IRS may apply future refunds to the SRP balance until it is full paid.

How did I get here?

You owe the SRP because you did not maintain the required health coverage for yourself and, if applicable, your dependents or did not qualify for an exemption from coverage.  This requirement only applies to tax years 2014-2018. For months beginning after December 31, 2018 the amount of the SRP is reduced to zero.

The individual SRP Provision of the Affordable Care Act requires taxpayers to do at least one of the following:

  • Have qualifying health coverage called “minimum essential coverage”;
  • Qualify for a health coverage exemption; or
  • Make a shared responsibility payment with their federal income tax return for the months that they were without coverage or an exemption.

For specific information about the SRP requirements based on year, as well as exemption information, click here.

View Notice Online:

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  • Make payments
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  • Get email notifications for new notices

What are my next steps?

If you disagree with the notice, call the IRS at the toll-free number on the top right corner of your notice. Please have your paperwork (such as cancelled checks, amended return, etc.) ready when you call. See also Publication 5, Your Appeal Rights and How to Prepare a Protest If You Don’t Agree.

Being proactive in addressing the SRP liability may prevent additional interest charges and eliminate the need for the IRS to apply future tax refunds toward the balance.

If you are able to full pay the balance owed, see for the various ways you can pay your IRS debt.

If you can’t pay the full amount by that date, you can consider payment options that might work for your situation, and contact the IRS to set up a payment plan or discuss other ways to address your balance.

 

 

Where can I get additional help?

Understanding your Notice or Letter

Get Help topics

Browse common tax issues and situations at TAS Get Help

If you still need help

The Taxpayer Advocate Service (TAS) is an independent organization within the IRS that helps taxpayers and protects taxpayers’ rights. We can offer you help if your tax problem is causing a financial difficulty, you’ve tried and been unable to resolve your issue with the IRS, or you believe an IRS system, process, or procedure just isn’t working as it should. If you qualify for our assistance, which is always free, we will do everything possible to help you.

Visit www.taxpayeradvocate.irs.gov or call 1-877-777-4778.

Low Income Taxpayer Clinics (LITCs) are independent from the IRS and TAS. LITCs represent individuals whose income is below a certain level and who need to resolve tax problems with the IRS. LITCs can represent taxpayers in audits, appeals, and tax collection disputes before the IRS and in court. In addition, LITCs can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Services are offered for free or a small fee. For more information or to find an LITC near you, see the LITC page on the TAS website or Publication 4134, Low Income Taxpayer Clinic List. This Publication is also available online at www.irs.gov or by calling the IRS at 1-800-829-3676.

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Where am I in the tax system?

CP14H – Owed Minimum Essential Health Coverage Payment (Shared Responsibility Payment)