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Letter 226-J is the initial letter issued to Applicable Large Employers (ALEs) to notify them that they may be liable for an Employer Shared Responsibility Payment (ESRP). The determination of whether an ALE may be liable for an ESRP and the amount of the proposed ESRP in Letter 226-J are based on information from Forms 1094-C and 1095-C filed by the ALE and the individual income tax returns filed by the ALE¡¯s employees.

We still have no record that you filed your prior tax return or returns.

As a result of your recent audit, we made changes to your tax return for the tax year specified on the notice. You owe money on your taxes as a result of these changes.

CP283C tells you we charged you a penalty for filing a late or incomplete Form 8955-SSA, Annual Registration Statement Identifying Separated Participants with Deferred Vested Benefits.

Information provided on your Form 8038-CP is inconsistent with information provided on previous returns. We need to verify certain information in order to process the return.

You received this notice because you owe the IRS money on your recently filed tax return. Your address of record is in a federally declared disaster area and your due date to pay has been postponed.

We received your or your representative¡¯s response for the form and tax year shown on the notice.

CP76 tells you we are allowing your Earned Income Credit as claimed on your tax return. You will receive your refund in 8 weeks provided you owe no other taxes or legal debts we are required to collect.

We need more information to process your application for an Individual Taxpayer Identification Number (ITIN). You may have sent us an incomplete form. You may have sent us the wrong documents.

The CP518 Business Notice is a final reminder that we still have no record that you filed your prior tax returns. The Spanish version of this notice is CP618.