N›Reminder:›Employer Shared Responsibility Payment (ESRP)
CP 220J/CP 233J, 4980H Adjustment Balance Due, Even Balance or Overpayment (ESRP) Notices
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
CP 220J/233J are assessment/adjustment notices issued to employers once assessment has been posted or adjusted on MFT 43.
CP 220J is systemically issued when an assessment posts on MFT 43 as a TC 290 .00 and/or a TC 298 for any amount (including zero) with a reference number 240.
CP 233J is systemically issued when anymore TC 298 or TC 299 post to the MFT 43 module.
CP 220J/233J are selected via the LCF as a KEY 092 and will be included in the NRPS package.
Verify the information contained on the notice by utilizing the information in the NRPS Package and IDRS research command codes to compare the information contained on the notice to the information displayed on the applicable MFT 43 module to ensure the notice contains correct information. Verify the ESRP amount, Payments/Credits and Amount Due on the notice match the amounts on the MFT 43 module. See the table below for notice disposition.
If
Then
The amounts on the notice match the amounts displayed on the MFT 43 module
Print the Notice
The amounts on the notice do not match the amounts displayed on the MFT 43 module
Retype the notice to reflect the correct module information
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