[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-303984-105":53,"doc-detail-303984-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","letter-226j-irs-esrp-response-instructions","Letter 226J - IRS ESRP Response Instructions","","IRS Letter 226J communicates a preliminary proposed Employer Shared Responsibility Payment (ESRP) based on the employer’s filings of Forms 1094-C and 1095-C and the months for which at least one full-time employee was allowed the Premium Tax Credit (PTC). It explains when an ESRP is generally owed under Internal Revenue Code Section 4980H, certifies enrollment in qualified health plans for the relevant month(s), and outlines required actions. The letter details review steps and submission requirements for Form 14764 ESRP Response, including payment or disagreement procedures, and describes the Employee PTC Listing (Form 14765).",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":41,"@type":70,"position":76},"https://docshare.wps.com/template/letters/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/letter-226j-irs-esrp-response-instructions/303984/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/letter-226j-irs-esrp-response-instructions/303984.png","ImageObject",442,249,{"name":88,"@type":89},"Blitz","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-24","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":9},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"What is the purpose of IRS Letter 226J?","Question",{"text":108,"@type":109},"It provides a preliminary calculation of an employer’s proposed Employer Shared Responsibility Payment (ESRP) and explains what steps to take if you agree or disagree.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"When does an employer generally owe an ESRP for a month?",{"text":113,"@type":109},"An ESRP is generally owed for a month if minimum essential coverage (MEC) was not offered to at least the stated percentage of full-time employees (and dependents) and an employee was certified as allowed the PTC, or if MEC was offered but at least one employee was certified as allowed the PTC.",{"name":115,"@type":106,"acceptedAnswer":116},"How should you respond if you disagree with the proposed ESRP?",{"text":117,"@type":109},"Complete, sign, and date Form 14764 by the response date, and include a signed statement explaining why you disagree with part or all of the proposed ESRP, including any documentation and requested changes to the information reported on Forms 1094-C/1095-C.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},303984,1790248454,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":40,"category_name":41,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":73,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":135,"language":136,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":61,"update_tm":140,"read_time":76},24464137899374,"https://us-avatar.wpscdn.com/davatar_3d24733baf745e90a7e4bdd5f77d97b2","Department of the Treasury Internal Revenue Service  \nGroup 2219  \n7300 Turfway Road, Suite 410 Florence, KY 41042  \nTax year:  \nLetter date:  \nEmployer ID number:  \nContact name:  \nContact ID number:  \nContact telephone number:  \nContact e-fax number:  \nResponse date:  \nDear  \nWe have made a preliminary calculation of the Employer Shared Responsibility Payment (ESRP) that you owe.  \nProposed ESRP $ [XXXXXX]  \nOur records show that you filed one or more Forms 1095-C, Employer-Provided Health Insurance Offer and Coverage, and one or more Forms 1094-C, Transmittal of Employer-Provided Health Insurance Offer and Coverage Information Returns, with the IRS. Our records also show that for one or more months of the year at least one of the full-time employees you identifiedon Form 1095-C was allowed the premium tax credit (PTC) on his or her individual income tax return filed with the IRS. Based on this information, we are proposing that you owe an ESRP for one or more months of theyear.  \nYou generally owe an ESRP for a month if either:  \n􀁸 You did not offer minimum essential coverage (MEC) to at least [ ]% of your full-time employees (and their dependents) and at least one of your full-time employees was certified as being allowed the PTC; or  \nLetter 226J (10-2017)  \nCatalog Number 67905G  \n􀁸 You offered MEC to at least [ ]% of your full-time employees (and their dependents), but at least one of your full-time employees was certified as being allowed the PTC (because the coverage was unaffordable or did not provide minimum value, or the full-time employee was not offered coverage) .  \nThis letter certifies, under Section 1411 of the Affordable Care Act, that for at least one month in the year, one or more of your full-time employees was enrolled in a qualified health plan for which a PTC was allowed. Based on this certification and information contained in our records, we are proposing that you owe an ESRP of $[ ] .  \nWhat you must do  \nReview this letter carefully. It explains the proposed ESRP and what you should do if you agree or disagree with this proposal. You must tell us whether you agree or disagree with the proposed ESRP by the Response date on the first page of this letter.  \nThe following items are included:  \n􀁸 An explanation of the employer shared responsibility provisions in Internal Revenue Code (IRC) Section4980H, which are the basis for the ESRP. See About the ESRP;  \n􀁸 An ESRP Summary Table itemizing your proposed ESRP bymonth;  \n􀁸 An Explanation of theESRP Summary Table;  \n􀁸 Form 14764, ESRP Response; and  \n􀁸 Form 14765, Employee Premium Tax Credit (PTC) Listing (Employee PTC Listing)  \nIt will be useful to have the Form(s) 1094-C and 1095-C that you filed with the IRS for the tax year shown on the first page of this letter available when you review this letter.  \nIf you agree with the proposed ESRP  \n􀁸 Complete, sign, and date the enclosed Form 14764, ESRP Response, and return it to us by the Response date on the first page of this letter.  \n􀁸 Include your payment of $[XXXXXX]. If you’re enrolled in the Electronic Federal Tax Payment System (EFTPS), you can pay electronically instead of by check or money order.  \n􀁸 If you don’t pay the entire agreed-upon ESRP, you will receive a Notice and Demand (your “bill”) for the balance due. For additional payment options, refer to Publication 594, The IRS Collection Process, or call the telephone number on your bill. We will begin the collection process if you do not make payment in full and on time after you receive yourbill.  \nIf you disagree with the proposed ESRP  \n􀁸 Complete, sign, and date the enclosed Form 14764, ESRP Response, and send it to us so we receive it by the Response date on the first page of this letter.  \n􀁸 Include a signed statement explaining why you disagree with part or all ofthe proposed ESRP. You may include documentation supporting your statement.  \n􀁸 Make sure your statement describes changes, if any, you want to make to the information repor","cbCaifeya9tEiDDb","https://ap.wps.com/l/cbCaifeya9tEiDDb","pdf",220905,8,"English","# What this letter proposes\n## Basis for the ESRP and when it is owed\n# What you must do\n## If you agree with the proposed ESRP\n## If you disagree with the proposed ESRP\n# Included forms and summaries\n## ESRP Response (Form 14764)\n## Employee Premium Tax Credit (PTC) Listing (Form 14765)\n## Employee PTC Listing explanation","[{\"question\":\"What is the purpose of IRS Letter 226J?\",\"answer\":\"It provides a preliminary calculation of an employer’s proposed Employer Shared Responsibility Payment (ESRP) and explains what steps to take if you agree or disagree.\"},{\"question\":\"When does an employer generally owe an ESRP for a month?\",\"answer\":\"An ESRP is generally owed for a month if minimum essential coverage (MEC) was not offered to at least the stated percentage of full-time employees (and dependents) and an employee was certified as allowed the PTC, or if MEC was offered but at least one employee was certified as allowed the PTC.\"},{\"question\":\"How should you respond if you disagree with the proposed ESRP?\",\"answer\":\"Complete, sign, and date Form 14764 by the response date, and include a signed statement explaining why you disagree with part or all of the proposed ESRP, including any documentation and requested changes to the information reported on Forms 1094-C/1095-C.\"}]","Letter 226J - IRS ESRP Response Instructions | PDF",1789808753]