- What it means
- A business payment was applied to a tax period other than the one you intended.
- Respond within
- 21 days from the date on the notice
- What to send
- A letter identifying the payment and the period it should have been applied to.
- Write it
- CP14 response letter
- When to get help
- Not usually.
What the letter says
The IRS moved a payment, or applied one where you did not expect. This can create a balance in the period you meant to pay and a credit in another.
What to do
Identify the payment (date, amount, confirmation) and state the period it belongs to. The IRS can transfer it.
What to gather
- The notice
- Payment confirmation for the payment in question
- Returns for both periods
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.