- What it means
- You filed a return and the IRS says you owe tax, penalties, or interest that has not been paid.
- Respond within
- 21 days from the date on the notice
- What to send
- Pay the balance, set up a payment plan, or write back if you disagree with the amount.
- Write it
- CP14 response letter
- When to get help
- If the balance is over $50,000 or you cannot pay within 180 days, talk to a licensed professional before responding.
What the letter says
A CP14 is a bill. Your return was processed, the tax on it was higher than what you paid, and the difference plus any penalty and interest is listed with a pay-by date, usually 21 days out.
Check it before you pay
Compare the notice to your return. The most common causes are a payment the IRS did not credit (wrong tax year on a Direct Pay transaction is the classic), an estimated payment that landed in a different account, or a math correction. If a payment is missing, find the confirmation number.
If the amount is right
Pay by the date on the notice, online or by check with the voucher. If you cannot pay in full, pay what you can and set up an installment agreement the same day; the failure-to-pay penalty drops by half once a plan is in place.
If the amount is wrong
Write back before the due date. Say what you disagree with, attach the proof, and ask for the account to be corrected. Keep paying the part you agree with.
What comes next if you do nothing
CP501, then CP503, then CP504. Each one adds interest and moves closer to collection.
What to gather
- The notice with the payment stub
- Your return for the year
- Confirmation numbers for every payment you made for that year
- Bank statements if a payment is missing
Write back
The CP14 response letter tool builds the response in the order the IRS reads it. Fill it in, review it, print it, and send it with copies of the documents above and the notice stub on top.
Before you send anything
This is general information, not tax advice. Situations differ. Check with your tax advisor before you send anything. Nothing on this page creates a client relationship.