IRS notices / CP14

IRS notice CP14: balance due notice

A CP14 is an IRS bill saying you owe money on unpaid taxes, with the amount due and how to pay it.

For individuals · Based on the IRS's own explanation of this notice

Deadline: Pay the balance by the due date printed on your notice.

What this notice means

The IRS's records show you have unpaid tax. Your notice lists the amount, the date to pay by, and your ways to pay.

If you pay the full amount by that date, the IRS says you won't be charged more interest. Anything still unpaid after that date keeps building interest, and a late payment penalty applies to the part you can't pay.

Why you got it

What to do now

  1. Go over the notice closely. It lists the amount due and your ways to pay.
  2. Pay the full amount by the due date on the notice if you can.
  3. If you can't pay it all, apply for a payment plan, such as an installment agreement. You can apply online.
  4. If paying would cause a financial hardship, the IRS may be able to delay collection until your situation improves. You can also look into an offer in compromise.
  5. If you disagree, call the phone number listed in your notice's IRS Help section, with papers like canceled checks or an amended return on hand.

If you don't respond

If you don't pay, the IRS usually follows up with reminder notices, such as a CP501. Interest and penalties keep adding up until you pay in full.

Check the IRS's math. The penalty and interest calculator shows what the balance should be, charge by charge. Compare ways to pay. See what each month of waiting adds, and how an IRS plan compares with a card or a loan. Ask to have the penalties removed. See if you qualify for first-time abatement and get a ready-to-send letter.

Questions people ask

Will I be charged interest?

Not if you pay the full amount by the date on the notice. Any amount still unpaid after that date builds interest.

What if I can't pay the whole amount?

Call the number on your notice or apply online for a payment plan, and do it by your due date. A late payment penalty will apply to the unpaid part.

I live in a disaster area. Does this apply to me?

If your address of record is in a federally declared disaster area, you should have received a CP14C. It means you get extra time to file and to pay the amount on your CP14, and that extra time is automatic, so there's no need to call.

Related notices

This page explains the notice in plain English. Always follow the instructions and deadlines printed on your own notice. IRS: Understanding your CP14 notice · IRS Publication 594, The IRS Collection Process (PDF)

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