IRS Letter 226J

Letter 226J: Employer Shared Responsibility Payment Assessment

What It Is:

Letter 226J is issued by the IRS to inform employers that they may be liable for an Employer Shared Responsibility Payment (ESRP). This notice is based on information from employee coverage and the employer’s reported data on Forms 1094-C and 1095-C. It outlines the proposed ESRP amount based on what the IRS believes was a failure to offer qualifying health coverage to eligible employees.

How Unbehagen Advisors Handles It:

Unbehagen Advisors understands the complexities of ACA compliance and the implications of receiving Letter 226J. Our team will review your previously filed forms along with the IRS’s calculations to ascertain any discrepancies or misinterpretations. We’ll verify the accuracy of the information reported and the full compliance with ACA mandates.

Our Strategy:

Should discrepancies be found, Unbehagen Advisors will prepare and submit all necessary documentation to contest the ESRP assessment. This might include correcting errors in previously submitted forms or providing additional evidence to demonstrate compliance with ACA requirements. Our goal is to minimize or eliminate any proposed penalty by ensuring that your filings are accurate and fully compliant.


Unbehagen Advisors will handle all correspondence with the IRS, relieving you of the administrative burden and stress associated with these matters. We keep you informed of every action and update, ensuring a transparent process. Our communication is clear and timely, providing you with confidence and understanding of your position throughout the process.

Error Verification:

We recognize that IRS notices like Letter 226J can sometimes be based on incorrect or outdated information. Unbehagen Advisors is proficient in navigating these situations and will scrutinize every detail to correct any errors that might have led to the undeserved ESRP assessment.

Peace of Mind:

Dealing with the IRS, especially concerning compliance with healthcare regulations, can be daunting. With Unbehagen Advisors, you have a dedicated advocate to navigate these challenges effectively. We work diligently to protect your interests, allowing you to focus on running your business without the added stress of tax compliance issues.

For assistance with IRS Letter 226J or any other compliance issues, contact Unbehagen Advisors today.

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Notice of Changes to Correct a Tax Return Error

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Employer Shared Responsibility Payment Assessment

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