IRS Completes 2016 ESRP Penalty Letters - Gears Up for 2017If you had any concerns about your 2016 ACA 1095-C forms, we can all take a collective sigh of relief. On the May 2, 2019 Payroll Industry call, the IRS announced that they have completed 99.8% of the Employer Shared Responsibility Payment (ESRP) penalty notification letters, also known as the dreaded 226J letter, for tax year 2016. The last 63 letters will be sent by mid-May 2019.

In total, they will have sent 31,825 letters to employ