Notice CP14: Balance due

What CP14 means

• The IRS sent this notice because you owe money on unpaid taxes.
• The notice explains how much you owe and how to pay it.
• If your address of record is in a federally declared disaster area, you should have received a CP14C instead, which gives you extra time to pay automatically.

How much time you have

The IRS doesn't set a fixed number of days for CP14. It says to pay by the due date printed on your notice. If you pay in full by that date, you won't be charged more interest. After that date, interest builds on the unpaid amount.

If it is ignored, and what usually comes next

If you don't act, the IRS says:

• Interest builds on the unpaid amount after the date on the notice.
• You'll be charged a late payment penalty if you can't pay the full amount.

The CP14 page doesn't say which notice comes next. The IRS describes CP501 and CP503 as reminders sent when it hasn't received payment or a response to an earlier notice.

What you can do yourself

1. Read the notice carefully. It explains how much you owe and how to pay.
2. Pay by the due date on the notice.
3. If you can't pay it all, apply online for a payment plan (including installment agreements), or use Form 9465. Contact the IRS by your payment due date.
4. Ask about an Offer in Compromise if it may fit your situation.
5. If you're facing financial hardship, the IRS may temporarily delay collection until your situation improves.
6. If you disagree, call the number in the IRS Help section of your notice. Have your paperwork, such as cancelled checks or an amended return, ready.

When to bring in an Enrolled Agent

The IRS notes that you can authorize someone to represent you or contact it for you. Consider getting help if:

• You can't pay in full and aren't sure which payment plan fits.
• You think the IRS figures are wrong, or a payment wasn't credited.
• You'd rather not deal with the IRS phone line yourself.

Official IRS resource

Read the IRS's own explanation: IRS, Understanding your CP14 notice (irs.gov).