How to Respond to IRS Letter 226J


IRS Letter 226J - Infographic

This infographic outlines the process of responding to Letter 226J, which can serve as a guide as you set up your internal process to develop a response.


The infographic describes the procedure undertaken by the IRS to determine whether:

  • An organization has not complied with the ACA
  • How penalties are calculated
  • How you can mount a defense to eliminate or reduce your proposed ACA penalties.


For any questions or a consultation on addressing IRS Letter 226J, reach out directly to Gregg Kasubuchi of First Capitol Consulting at (213) 355-5108 or at

Download IRS Letter 226J Infographic