The IRS has started sending Applicable Large Employers (ALE) which are subject to Employer Shared Responsibility Payments (ESRP) notice 226J. The notice attempts to calculate penalties based on forms 1094C and 1095C. The notice is not a bill, but rather an attempt to confirm information based on the forms that were filed and employee tax returns. Employers have 30 days to respond to the notice. This link to the IRS site with instructions is very helpful - Understanding Your Letter 226J. Group Planners has partnered with a national leader in case any of our clients receive a letter and need assistance with defense that will first attempt to Eliminate the Penalty and then Reduce the Penalty. If you receive a letter let us know asap. If you want to learn more about this service please contact us and we will make an introduction right away. Here is a sample letter 226J.