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In the IRS’s own words · not reviewed by VALID
CP14IA notice explained, in the IRS’s own words
You received this notice because you owe the IRS money on one of your tax accounts and you recently received correspondence from us about your payment plan.
Read the full CP14IA page on irs.gov ↗
What this notice is about
You received this notice because you owe the IRS money on one of your tax accounts and you recently received correspondence from us about your payment plan.
What you need to do
- Follow your payment plan terms and make payments on time.
- Late or incomplete payments may result in us canceling your payment plan and more interest and penalty charges.
- Pay all your other required federal taxes on time and in full.
- Respond to our request for more information to complete your payment plan with us.
What you may want to do
- View your account balance information and payment history by creating or logging into your account.
- The online payment agreement (OPA) application lists your current plan details (type of agreement, due dates and amount owed).
- Until you pay the account in full, interest and penalty charges continue accruing. 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.
- • Complete any requested forms to finish your agreement.
Frequently asked questions
Am I charged interest on the money I owe?
We're required by law to charge interest when you don't pay your liability on time. Interest accrues on the unpaid amount owed until your balance is paid in full. Learn more about interest.
Why am I being charged penalties?
We're required by law to charge applicable penalties. However, in select situations, we may be able to remove or reduce penalties. Learn more about penalties.
Am I charged additional processing fees for paying monthly installments?
Interest and penalty charges continue accruing during the payment plan period. However, we won't charge additional processing or administrative fees we haven't already outlined in your payment plan. To view your plan details, log into the Online payment agreement (OPA) application.
Are there additional steps I need to take to establish my payment plan?
You may need to complete Form 433-F, Collection Information Statement, or file a missing return to finish your payment plan request.
How do I manage my plan to avoid default?
To avoid default of your payment plan, make sure you understand and manage your account.
- Pay at least your minimum monthly payment when it's due.
- File all required tax returns on time and pay all taxes in-full and on time (contact the IRS to change your existing agreement if you can't).
- We'll apply your future refunds to your tax debt until it's paid in full.
- Make all scheduled payments even if we apply your refund to your account balance.
- Let us know if you move by completing and mailing Form 8822, Change of Address PDF.
- Confirm your payment information, date and amount by reviewing your recent statement or the confirmation letter you received.
- When you send payments by mail, send them to the address listed in your correspondence.
- Include your name, address, SSN, daytime phone number, tax year and return type on your payment if you pay by check.
Temporarily delay collection
In cases of financial hardship, the IRS may temporarily delay collection until your situation improves. For more information, see Temporarily delay the collection process.
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."
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.