Employer Mandate Enforcement Consulting

The IRS has begun distributing Employer Shared Responsibility Payment (ESRP) letters, also known as Letter 226-J, notifying employers that they may be liable for Affordable Care Act penalties according to the information filed on their Forms 1094-C and 1095-C.

If you receive an assessment letter, ACT QUICKLY. Employers will only have 30 calendar days from the date of an assessment letter to respond. The ACA Reporting experts at MZQ Consulting have developed a spe-cialty practice helping employers respond to ESRP letters. Contact us today for our expert assistance with navigating the response process.


  • Dedicated ACA & ESRP Reporting Specialist
  • Specialist will prepare and file the ESRP response for you
  • If needed, Specialist will liaison with the IRS on your behalf
  • Optional analysis of subsequent ACA filings for ESRP fine potential