VALID › Notice Library › CP14 notice
In the IRS’s own words · not reviewed by VALID
CP14 notice explained, in the IRS’s own words
We sent you this notice because you owe money on unpaid taxes.
Read the full CP14 page on irs.gov ↗
What this notice is about
We sent you this notice because you owe money on unpaid taxes.
What you need to do
- Read your notice carefully. It will explain how much you owe and how to pay it.
- Pay the amount you owe by the due date on the notice.
- Make a payment plan if you can't pay the full amount you owe.
- Contact us if you disagree.
You may want to
- Learn more about how to make a payment plan.
- Learn more about how to submit an Offer in compromise.
Frequently asked questions
What if I live in a disaster area? (added July 11, 2023)
If your address of record is located in a federally declared disaster area, you should have received a CP14C notice. This means you have additional time to file your tax return and to make your payment listed on the CP14 Notice. You do not need to contact us to get this extra time to pay; it is automatic. For more information visit IRS.gov/disastertaxrelief to locate your specific state and county by disaster area.
What happens if I can't pay or pay the full amount I owe now?
You can apply online for a payment plan (including installment agreements).
Temporarily delay collection
In cases of financial hardship, the IRS may temporarily delay collection until your situation improves. For more information, see Temporary delay the collection process.
What should I do if I disagree with the notice?
Call the phone number located in the IRS Help section of your notice. Please have your paperwork (such as cancelled checks, amended return, etc.) ready when you call.
Am I charged interest on the money I owe?
Not if you pay the full amount you owe by the date on the notice. However, interest accrues on the unpaid amount after that date.
Will I receive a penalty if I can't pay the full amount?
You can call us at the number on your notice if you can't pay the full amount or you can apply online for a payment plan (including installment agreements). Contact us by your payment's due date.
Tips for next year
The IRS Tax Withholding Estimator estimates your federal income tax paycheck withholding amount and can help you perform a "paycheck checkup."
Reference tools
- Publication 1, Your Rights as a Taxpayer
- Publication 17, Your Federal Income Tax
- Full list of tax forms and instructions
Need help?
- You can authorize someone to contact the IRS on your behalf.
- If you can’t find what you need online, call the IRS number on your notice or letter. If you didn’t receive a letter or notice, use telephone assistance.
- If you can't resolve the penalty on your own, contact Taxpayer Advocate Service, an independent organization within IRS.
What to do next
- Write down the date on the letter today.
- Look the number up on irs.gov yourself. Don’t trust a link or phone number from anyone else.
- If it says you owe money or proposes changes to your return, take it to a licensed CPA, EA or tax attorney before that date.
Not advice. Not a filing. Verify with a licensed professional. Rules change by year and facts.
Run a tax firm?
Notice Desk drafts the CP14 client email, the response letter and the deadline, citing the law, for your licensed staff to review and sign.