- What it means
- The IRS processed a change you requested and you owe as a result.
- Respond within
- 21 days from the date on the notice
- What to send
- Pay by the date on the notice, or write within 60 days if you disagree with the change.
- Write it
- CP14 response letter
- When to get help
- Same as CP21A: respond within 60 days if the change does not match your request.
What the letter says
Functionally the same as a CP21A: a change you requested resulted in a balance due. The code differs by the type of adjustment.
What to do
Match the changes to your request. Pay if correct. Write within 60 days if not.
What to gather
- The notice
- Your amended return or the correspondence that requested the change
- The original return
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.