- What it means
- The estimated payments you claimed do not match what the IRS has on record, and you owe the difference.
- Respond within
- 21 days from the date on the notice
- What to send
- Proof of the payments if you have it, or payment of the difference.
- Write it
- CP14 response letter
- When to get help
- If you have cancelled checks or confirmation numbers the IRS is missing, send copies.
What the letter says
The estimated payments you claimed on the return do not match the payments the IRS has recorded, and the difference is now a balance due.
Find the payment
Pull your bank records and Direct Pay or EFTPS confirmations. The usual causes: a payment tagged to the wrong tax year, a payment made under one spouse's SSN on a joint return, or a check that never cleared.
Respond
If you can show the payment, send the proof and ask for it to be applied. If you cannot, pay the difference; the notice date starts the clock on interest and penalty.
What to gather
- The notice
- Your return showing the estimated payments claimed
- Confirmation numbers or cancelled checks for each estimated payment
- Bank statements for the payment dates
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.