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IRS Announces Increases for 2026 ACA Employer Shared Responsibility Penalties
Thomson Reuters / EBIA 
[Guidance Overview] July 24, 2025 "IRS uses Letter 226-J to inform ALEs of their potential liability under Code Section 4980H. A response form (Form 14764) is included with Letter 226-J so that an ALE can inform the IRS whether it agrees with the proposed penalty. For proposed assessments issued on or after January 1, 2025, the employer has at least 90 days from the date of Letter 226-J to respond." MORE >> |
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