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IRS CP523H Notice

Intent to Terminate a Shared Responsibility Payment Agreement

The CP523 for a Shared Responsibility Payment balance. Same 30 days, different balance, and no lien or levy language.

What is CP523H? CP523H tells you that your installment agreement for a Shared Responsibility Payment balance will be terminated unless payment is received.

What This Notice Means

CP523H tells you that your installment agreement for a Shared Responsibility Payment balance will be terminated unless payment is received.

The Shared Responsibility Payment is the amount owed for not having minimum essential health coverage, or not qualifying for an exemption, under Internal Revenue Code section 5000A. The IRS explains it on this notice.

The timing matches CP523: "You must pay the amount you owe immediately but no later than 30 days from the date shown on your notice to keep your installment current."

What is absent is as informative as what is present. Where CP523 states that collection action can include a federal tax lien or a levy, this notice does not carry that language.

Why You Received This Notice

1
The IRS states you have defaulted on your installment agreement for a Shared Responsibility Payment balance.

Important Deadline

The IRS states: pay the amount you owe immediately but no later than 30 days from the date shown on your notice, to keep the installment current.

It states the same period for a written response through the Document Upload Tool: your response must be received within 30 days of the date shown on your notice.

What You Should Do

Read the notice. The IRS states it explains that you have defaulted and what you must do to bring the account current.
Pay, no later than 30 days from the date shown on your notice.
If you cannot pay the full amount, the IRS says to contact it immediately at the number on the notice, and that it may be able to reinstate or restructure the agreement — fees may apply.
The IRS names two other routes on this notice: the offer in compromise, and requesting a temporary collection delay if you are experiencing financial hardship.
To respond in writing, the IRS points to the Document Upload Tool with the access code on the notice, within 30 days, or mailing the documentation with a copy of the notice to the address in the "Additional Information" section.

Resolution Options That May Help

Payment Plan

Taxpayers with steady income who can afford monthly payments

CNC Status

Taxpayers experiencing severe financial hardship

OIC

Taxpayers who cannot pay their full tax liability

What NOT to Do

Do NOT assume this is the same balance as an income tax debt. The Shared Responsibility Payment is a distinct liability under IRC section 5000A.
Do NOT read across the lien and levy language from CP523. The IRS does not carry it on this notice, and this page will not supply it.
Do NOT let the 30 days run while gathering documents. The IRS states the response must be received within that period.

Frequently Asked Questions

What is the Shared Responsibility Payment?

The IRS states: "The shared responsibility payment (SRP) is 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."

How long do I have?

The IRS states you must pay the amount you owe immediately but no later than 30 days from the date shown on your notice to keep your installment current, and that a written response through the Document Upload Tool must be received within 30 days of that date.

Can the agreement be restored?

The IRS states to contact it immediately at the phone number on the notice if you cannot pay the full amount, and that it may be able to reinstate or restructure the installment agreement — adding that fees may apply.

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Recommended Next Steps

Find the date shown on the notice and count 30 days from it.
If you are responding in writing, the access code for the Document Upload Tool is on the notice.
If the payment is not affordable, reinstating or restructuring is what the IRS names, and it says fees may apply.

Sources and last reviewed

Understanding your CP523H notice — Internal Revenue Service, retrieved 2026-08-21
Publication 5187, Affordable Care Act: What You and Your Family Need to Know — Internal Revenue Service, retrieved 2026-08-21

Sourced to primary IRS materials and editorially reviewed on 2026-08-21. Not reviewed by a tax professional. Not tax advice. This page explains a notice in general terms and is not tax or legal advice about your situation. Always use the dates and instructions printed on the notice you actually received. Report a correction.