Home › IRS notices › CP14IA notice
CP14IA notice: what it means and what to do
Got an IRS CP14IA 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 CP14IA notice freeWhat the IRS says 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.
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
- 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.
Common questions
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 .
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 .
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 .
You may need to complete Form 433-F, Collection Information Statement, or file a missing return to finish your payment plan request.
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.
In cases of financial hardship, the IRS may temporarily delay collection until your situation improves. For more information, see Temporarily delay the collection process .
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