The first move
Check the date on the notice. If it is from a tax year before the provision expired, the balance or issue it describes may still be open even though the rule is gone.
What these letters have in common
The shared responsibility payment (the individual health coverage penalty) was reduced to zero for years after 2018, but notices for earlier years (CP14H, CP15H, CP21H, CP22H, CP71H) can still describe a balance that was assessed and remains owed. Other codes in this group were tied to discontinued systems and have been replaced by the current notice series.
If you receive one of these today, treat the balance or request as real and respond through the current equivalent: a balance due through the balance due family, a penalty through the penalties family.
What to gather
- The notice with its tax year
- Your return for that year
How to write back
- CP14 response letter: A short letter that responds to a balance due notice: what you are paying, what you dispute, and what you are attaching.
Notices in this family
| Notice | What it means |
|---|---|
| CP02H | Obsolete provision notice |
| CP03C | Obsolete provision notice |
| CP14H | Shared responsibility payment balance due |
| CP15H | Shared responsibility payment penalty |
| CP21H | Shared responsibility payment adjustment |
| CP22H | Shared responsibility payment adjustment |
| CP71H | Shared responsibility payment annual reminder |
| CP110 | Discontinued notice |
| CP118 | Discontinued notice |
| CP180B | Discontinued business notice |
| CP181B | Discontinued business notice |
| CP182B | Discontinued business notice |
| CP224 | Discontinued notice |
When to get help
Rarely. If a very old balance is being collected, ask whether the collection statute (generally ten years from assessment) has expired.
Before you send anything
This is general information, not tax advice. Situations differ. Check with your tax advisor before you send anything. Nothing on this page creates a client relationship.