- What it means
- A prior overpayment was applied to a balance you owed for a different tax year.
- Respond within
- The date on the notice
- What to send
- Nothing, unless the other balance was already paid.
- Write it
- CP14 response letter
- When to get help
- If the other balance is disputed, that dispute continues on its own; this notice just reports the application.
What the letter says
Money you overpaid on one year was used to cover what you owed on another. The notice shows both years and the amounts.
What to do
Check that the balance it was applied to was real. If you had paid it separately, send proof and ask for the credit back.
What to gather
- The notice
- Records for both tax years
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.