Shared Responsibility Payment (SRP)
The amount owed for not having minimum essential health coverage. It is collected differently from income tax, and has its own installment agreement notice.
Full Definition
The Shared Responsibility Payment is defined by the IRS on the CP523H notice as "the amount you owe for not having minimum essential health coverage for yourself and other members of your tax household or qualifying for an exemption from coverage per Internal Revenue Code section 5000A - Individual Shared Responsibility Payment".
It is a distinct liability rather than a variety of income tax, and the collection machinery treats it separately. It has its own installment agreement termination notice — CP523H rather than CP523 — and the difference between those two notices is instructive: CP523 states that collection action can include filing a federal tax lien or seizing wages and bank accounts, and CP523H does not carry that language.
This page does not draw a conclusion from that absence. What it records is that the two notices are worded differently on the point, and that a reader with an SRP balance should not read across from CP523.
The IRS also names it in the exclusion list for innocent spouse relief: Individual Shared Responsibility payments are one of five categories it states that relief does not cover.
What to do next
If the notice is CP523H rather than CP523, read the notice you received rather than material about the other one. The IRS words them differently on what collection action follows.
What this page does not say
- The IRS states elsewhere that the Shared Responsibility Payment is subject to particular collection restrictions. No retrieved source sets those out, so this page notes only that CP523 and CP523H are worded differently and does not infer a rule from the difference.
Sources
- Understanding your CP523H notice — Internal Revenue Service, retrieved 2026-08-21
- Innocent spouse relief — Internal Revenue Service, retrieved 2026-08-21
Last reviewed 2026-08-21 by Tax Resolution Clarity editorial.
Sourced to primary IRS materials and editorially reviewed. Not reviewed by a tax professional. Not tax advice.
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Where to go next
The IRS publishes the rules this page describes. Your own notice governs your dates.