CP220J· Filing compliance
CP220J — ACA Employer Shared Responsibility Payment
- Category
- Filing compliance
- Urgency
- Date on notice
- Response window
- see notice
- Key form
- —
Respond by the date printed on your individual notice.
Why the IRS sent this
Failure to offer affordable, minimum-value health coverage to full-time employees and dependents under the ACA.
Response window
The IRS detail page for CP220J does not state a fixed day count. The response-by date is printed on your individual notice — read the date at the top-right corner.
What to do
Required action
Review the notice for the amount and due date; pay, set up a payment plan, or contact the IRS for representation / dispute.
Appeal path
Independent Office of Appeals
Informal — call the IRS at the number on the notice. The Independent Office of Appeals reviews disputes.
Pub 5Notes from the primary source
Used as the primary code for the CP220 family on this site; the generic CP220 page was 404 at fetch time and remains 404 as of 2026-05-09. CP220J is the ACA-specific variant. Detail page references Forms 1094-C / 1095-C; appeal procedure is not described directly on the page.
Go deeper
Educational pillars for this notice
Calm-corrective
Only the IRS can resolve your notice
We are not a CPA firm, not a law firm, not an Enrolled Agent firm, and not affiliated with the IRS. We don't accept payments on your behalf, settle your debt, or call the IRS for you. What we do: explain what your notice means, point you to the right IRS form, cite the statute that authorizes the action, and surface the appeal path. Then you call the number on the notice, file the form, or hire a licensed professional.
Related notices
Likely next or sibling codes
- CP215Notification that a civil penalty has been assessed against you.
- CP259Notification to a business that the IRS has no record of a required business return for the…
- CP59Notification that the IRS has no record of a prior-year personal tax return that you were…
- CP88The IRS is holding your current refund because one or more prior-year returns are missing and…
- CP566Request for additional information needed to process a pending ITIN application (Form W-7).
Source
Verified against the official IRS detail page on irs.gov/individuals/understanding-your-cp220j-notice. Always re-verify against the IRS page before acting.