IRS notice CP14
CP14 notice: you have a balance due
A CP14 is the IRS telling you that you owe money on unpaid taxes. It shows how much and how to pay. It is the first notice in the collection sequence, and paying by its due date is the cheapest way out of it.
What to do
Read the notice for the amount and the due date, and pay by that date. If you cannot pay it all, set up a payment plan; in cases of financial hardship, the IRS may temporarily delay collection until your situation improves, and an offer in compromise is a further option for some people.
If you disagree, call the number in the IRS Help section of the notice, with your paperwork ready, such as cancelled checks or an amended return.
Interest and penalties
If you pay the full amount by the date on the notice, you are not charged more interest. After that date, interest accrues on the unpaid amount. If you cannot pay in full, a late-payment penalty applies; call the number on the notice or apply online for a payment plan, and contact the IRS by the due date.
If you live in a disaster area
If your address of record is in a federally declared disaster area, you should have received a CP14C instead. It means you have extra time to file and to make the payment shown, and the extra time is automatic; you do not need to contact the IRS to get it.
What comes next if you do not pay
The CP14 is the first step. An unpaid balance is followed by a CP501 reminder, then a CP503, then a CP504, the notice of intent to levy, and each one narrows your options. Paying, or setting up a plan, at the CP14 stage keeps every option open.
You can see the notice, manage your balance and choose to receive certain notices electronically in your IRS Online Account.
Returns to file before you can set up a plan?
The IRS generally wants every required return filed before it agrees to a long-term payment plan, and a notice can be the first sign that a year is missing. USTAXX prepares current and past-due returns, one year at a time, so the account is complete. We are an IRS Authorized e-file provider and work with clients remotely through a secure portal, by phone or video, and in person at our office in Naperville, IL.
Questions people ask
What is a CP14 notice?
The IRS’s notice that you owe money on unpaid taxes. It shows the amount, the due date and how to pay.
Will I be charged interest on a CP14 balance?
Not if you pay the full amount by the date on the notice. After that date, interest accrues on whatever is unpaid.
What if I cannot pay the full amount?
Apply for a payment plan, online or by calling the number on the notice, before the due date. A late-payment penalty applies to what stays unpaid.
What is a CP14C?
The version of the notice for people whose address of record is in a federally declared disaster area. It means you automatically get extra time to file and pay.
Where these rules come from
- IRS: Understanding your CP14 notice
- IRS: Payment plans and installment agreements
- IRS: Publication 594, The IRS Collection Process
- IRS: Notice 746, Information About Your Notice, Penalty and Interest
General information, current when written, not advice about your situation. Fees and forms change; the official pages above are the authority.