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In the IRS’s own words · not reviewed by VALID
CP14C notice explained, in the IRS’s own words
You received this notice because you owe the IRS money on your recently filed tax return. Your address of record is in a federally declared disaster area and your due date to pay has been postponed. The CP14C cover sheet provides the postponed payment due date to when the disaster declaration expires. Beginning on page 3, your CP14 notice is enclosed that gives a detailed explanation of the outstanding balance.
Read the full CP14C page on irs.gov ↗
What this notice is about
You received this notice because you owe the IRS money on your recently filed tax return. Your address of record is in a federally declared disaster area and your due date to pay has been postponed. The CP14C cover sheet provides the postponed payment due date to when the disaster declaration expires. Beginning on page 3, your CP14 notice is enclosed that gives a detailed explanation of the outstanding balance.
What you need to do
- Read your notice carefully. It will explain how much you owe, when the payment is due and how to pay it.
- Pay the amount owed by the due date on the CP14C cover sheet, not the CP14 notice.
- Make a payment plan if you can’t pay the full amount you owe.
- Contact us if you disagree with the balance.
What you may want to do
- Learn more about how to make a payment plan.
- Interest and penalty charges will accrue when the disaster declaration expires if your account is not paid in full. To eliminate or reduce future charges, consider paying your remaining balance or paying as much as you can. You can easily make a payment online.
- Learn more about how to submit an offer in compromise.
What happens if I can’t pay or pay the full amount I owe now?
You can apply online for a payment plan.
Temporarily delay collection
In cases of financial hardship, the IRS may temporarily delay collection until your situation improves. For more information, see Temporary delay of 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.
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
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.