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CP14 notice: what it means and what to do
Got an IRS CP14 notice? Here is what it means, your deadline, what to check before you answer, and how to reply. Check your own letter free: it stays on your phone.
Check my CP14 notice freeWhat the IRS says this notice is about
We sent you this notice because you owe money on unpaid taxes.
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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.
Your deadline
Answer by the date printed on your notice. If there is no date, answer as soon as you can, and call the number on the notice if you need more time.
What to check before you answer
You may be able to remove the penalties
If you had no penalties in the 3 tax years before, filed all required returns, and paid or arranged to pay the tax, the IRS First-Time Abatement policy can remove failure-to-file and failure-to-pay penalties. You can ask in writing or by phone.
Cannot pay it all now? Ask for a payment plan
You can apply for a payment plan on irs.gov. Interest keeps running until the balance is paid, so pay what you can now.
Is this letter really from the IRS?
The IRS writes first by mail. A real letter shows a notice or letter number, your name and part of your tax ID number. The IRS does not ask for payment by gift card, crypto or wire transfer. If in doubt, sign in to your IRS online account, where many notices are listed.
You may want to
- Learn more about how to make a payment plan .
- Learn more about how to submit an Offer in compromise .
Common questions
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.
You can apply online for a payment plan (including installment agreements).
In cases of financial hardship, the IRS may temporarily delay collection until your situation improves. For more information, see Temporary delay the collection process .
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.
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.
Yes, you'll receive a late payment penalty. 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.
Helpful information
- Filing past due tax returns
- Publication 505, Tax Withholding and Estimated Tax PDF
- Publication 594, The IRS Collection Process PDF
- Notice 746, Information About Your Notice, Penalty and Interest PDF
- Form 656-B, Offer in Compromise Booklet PDF
- Form 9465, Installment Agreement Request PDF