IRS Still Issuing Letter 226J

The IRS is still issuing letter 226J to those employers who owe an employer shared responsibility payment (ESRP) based on the information completed during the ACA reporting (1094C and 1095C) for the 2015 calendar year.

Fortunately, we have seen that many of the 226J proposed employer assessments will be applied due to mistakes made in employer reporting rather than an actual violation of a 4980H requirement.

Please note: that the IRS is only sending letter 226J to those employers that were found to owe a penalty based on their ACA reporting information. The IRS is issuing letters for 2015 only at this time. We will continue to update our clients as we get more information.

The document included here provides information for your review: Background, Q&A, and Flowchart (should you receive a Letter 226J).


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About Michelle Cammayo

Michelle Cammayo has more than 13 years of Employee Benefits experience specializing in all lines of health and welfare benefits. Today, Michelle works closely with clients and partners to provide guidance in areas of the law including ERISA, HIPAA, COBRA, FMLA and PPACA. She also oversees the Compliance Department at Bolton & Company to ensure we are helping our clients manage and eliminate risk with regards to employee benefit compliance.

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