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CP14C notice: what it means and what to do
Got an IRS CP14C 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 CP14C notice freeWhat the IRS says 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.
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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.
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 .
- 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 .
Common questions
What happens if I can’t pay or pay the full amount I owe now?
You can apply online for a payment plan.
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.
Helpful information
- 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