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Member I

How to pay CP14H online for "shared responsibility payment"?

 Just received a Notice CP14H from IRS for a small amount (<$100) of underpaid "shared responsibility payment". Want to use my bank account to Direct Pay online: https://directpay.irs.gov/directpay/payment?execution=e1s1

I am confused about which options to choose for "Reason for Payment", and "Apply Payment To". There's no EXACT option available for CP14H notice.

A quick search on google reveals 3 answers to this questions:

(1) Tax Return or Notice - Health Care (Form 1040)

(2) CP2000/CP2501/CP3219A - Health Care (Form 1040)

(3) Civil Penalty - Other Amount Due (The letters "CP" in CP14H stand for "Civil Penalty"?)

 

Any one can help me?

 

Clicking question mark besides each section may list explanations for various options below:

 

----- "Reason for Payment" section

 

Tax Return or Notice:

Make a payment on your recently filed original (not amended) return or for a balance due on a notice. Please note: As a reminder, your payment satisfies your payment obligation only. Filing your return is a separate process that must be completed. IRS Direct Pay only accepts individual tax payments.

 

CP2000/CP2501/CP3219A:

Make a full or initial payment for Notices CP 2000, CP 2501, CP 3219A - Notice of Deficiency, or other proposed changes to your return. If you have an installment agreement, select Installment Agreement as the reason for payment.

 

Civil Penalty:

IRS assessment of a civil penalty on business or individual tax forms. Includes frivolous tax return, tax fraud, trust fund recovery, failure to pay, failure to file and accuracy penalties.

 

 

----- "Apply Payment To" section

 

Health Care (Form 1040):

Select Health Care (Form 1040) if you are making a payment for Form 1040 Health Care Individual Responsibility, also known as Shared Responsibility (Line 61 of Form 1040, Line 38 of Form 1040A, and Line 11 of Form 1040EZ).

You may owe a Health Care Individual Responsibility (Form 1040) payment if you did NOT maintain minimum essential health coverage and your tax return resulted in a balance due.

 

Civil Penalty:

IRS assessment of a civil penalty on individual or business tax forms. Includes frivolous tax return, tax fraud, trust fund recovery, failure to pay, failure to file and accuracy penalties.

 

Installment Agreement - If you have an installment agreement for your civil penalty as shown on your CP521 or CP523 notice, select "Installment Agreement".

 

Advance Payment - If you are making a full or initial payment for a proposed amount due based on a CP 2000, a Notice of Deficiency, or other proposed assessment to your return, select "Advance Payment". Payments of this type may post in advance of the actual penalty assessment.

 

Other Amount Due - If you are making a full or partial payment on a civil penalty balance due notice and you do not have an installment agreement, select "Other Amount Due".

 

 

Any one can help? Thank you in advance.

 

 

 

 

 

 

 

 

 

2 Comments
Highlighted
Tax Expert

How to pay CP14H online for "shared responsibility payment"?

Yes, you should select the first option as the reason for the payment, Tax Return or Notice, then select apply the payment to Health Care (Form 1040).

Visitor I

How to pay CP14H online for "shared responsibility payment"?

Use option 2. 

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