IRS letter help
Got an IRS CP14 Notice? What It Means and What to Do
A CP14 is the IRS telling you, for the first time, that a balance is due on your account. It is a bill, not an audit, and it is the easiest point in the process to deal with.
Reviewed by LaToya Clark-Thompson, FounderLast updated
What this letter is
The CP14 is the IRS’s first balance-due notice. It says you owe money on unpaid taxes for the tax year printed on it, shows how the figure was reached, and gives a due date. That date is the one to work from, not the date you opened the envelope.
It is the start of a sequence. If the balance stays open, reminders follow (the CP501 and CP503) and then a notice of intent to levy, the CP504. Dealing with it now keeps you out of that sequence.
Why you got it
- You filed a return showing tax due and paid only part of it, or none
- A payment you made was applied to a different year, or did not go through
- Your withholding or estimated payments came up short of what the return showed
- The IRS corrected something when it processed your return and that left a balance (a CP11 usually comes first in that case)
What to do now
- Compare the notice with your copy of the return for that year. The tax shown should match the tax on your return
- Check the payments the IRS lists against your bank records. A missing payment is the most common reason a CP14 is wrong
- If the figure is right and you can pay it, pay the full amount by the due date. The IRS says that stops further interest on that balance
- If you cannot pay it all, set up a payment plan rather than letting the date pass. Most individuals can use the IRS online account to apply
- If you disagree, call the number in the IRS help section of the notice, with your records in front of you
The IRS’s long-term plan for most balances is now the Simple Payment Plan, which does not require a financial statement as long as you are current on filing and payments and the balance is under the IRS limit. Payment plan options walks through it.
What happens if you ignore it
Interest keeps running on the unpaid amount and a failure-to-pay penalty is added. Reminder notices follow, and later notices can lead to a federal tax lien and then a levy on wages, bank accounts or a state refund. None of that happens off a CP14 alone, but each step is harder to undo than the one before.
If you live in a federally declared disaster area, the IRS may have sent a CP14C, whose cover sheet shows the postponed payment date that applies to you. Use that date, not the one on the enclosed CP14.
How we help
We check the notice against your return and the IRS account transcript, find misapplied payments, and tell you plainly whether the figure is right. If the return itself had an error, we prepare an amended return. If earlier years are unfiled, we prepare those, because the IRS generally wants every required return filed before it will agree to a plan.
Where a matter needs professional representation before the IRS, it is handled by the independent licensed CPA we work with, with our office coordinating the records. See tax resolution.
What to send us
- A photo or scan of every page of the CP14, front and back, uploaded through the client portal
- Your return for the year on the notice
- Proof of any payment you made for that year: bank statement lines, confirmation numbers, canceled checks
- Any other IRS letter you have received since
If you are not sure where to start, how to respond to an IRS letter covers the general steps.
Frequently asked questions
Is a CP14 notice an audit?
No. A CP14 is a bill for a balance the IRS shows on your account, usually from tax you reported but did not fully pay. An audit is a separate review of whether the return itself was right, and it arrives on a different letter. You can resolve a CP14 by paying, setting up a payment plan, or calling the IRS if the balance is wrong.
What if I already paid the amount on my CP14?
Notices are generated on a cycle, so a payment made shortly before the notice date may not show yet. Check your bank records for the payment date and amount. If the payment cleared well before the notice and still is not listed, call the number on the notice with the confirmation details, because it may have been applied to the wrong year or the wrong tax.
Can I get the penalty on a CP14 removed?
Sometimes. For returns the IRS now processes, the Automatic Exemption from Penalty can stop certain penalties from being charged for people with a clean recent history. Where a penalty already appears on the notice, relief generally has to be requested, either as first-time relief during the transition or for reasonable cause. Interest is not removed. See penalty relief.
How do I know a CP14 is really from the IRS?
The IRS almost always starts by mail, and a real CP14 matches what your IRS online account shows. Do not use a phone number, website or payment link from an email or text. Pay only through IRS.gov or by check to the United States Treasury. Is this IRS letter real? has the full checklist.
Not the question you had? The full tax FAQ covers more ground, and our client reviews say what the work is actually like.
Related pages
CP501 notice
The first reminder after an unpaid bill. Still early, still fixable with a payment or a plan.
Learn moreCP503 notice
The second reminder. The last letter before the intent-to-levy notice, so the one to act on.
Learn moreIRS payment plan options
The Simple Payment Plan, other installment agreements, short-term plans, hardship status and offers.
Learn moreIRS penalty relief
The Automatic Exemption from Penalty, which replaces First-Time Abate, and reasonable cause relief.
Learn moreCP161 notice
An unpaid balance notice, common on business accounts. Check the math and payments quickly.
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