IRS Letters Notify of Potential ACA Tax Reporting Penalties from Tax Year 2015

The Internal Revenue Service (IRS) recently began sending Letter 226J to employers who the IRS believes didn’t comply with the Affordable Care Act’s (ACA) employer shared responsibility mandate in the 2015 tax year. These letters aren’t a formal notice or demand for payment, but instead explain why the IRS believes it should impose a penalty on the recipient employer.

Because the IRS requires a response within 30 days, if your cooperative receives the letter, participated in the NRECA Medical Plan for the 2015 plan year, and have questions, please contact NRECA at 866.673.2299 or contactcenter@nreca.coop.