Letter 226J is the initial letter issued to applicable large employers (ALEs) to notify them that they may be liable for an employer shared responsibility payment (esrp).
The determination of whether an ALE may be liable for an ESRP and the
amount of the proposed ESRP in Letter 226-J are based on information from
Forms 1094-C and 1095-C filed by the ALE and the individual income tax
returns filed by the ALE’s employees.
ECS will respond to help mitigate those costly penalties.