Understanding your CP14 notice

What this notice is about

We sent you this notice because you owe money on unpaid taxes.

View this notice and manage your communication preference online

Sign into your Online Account to:

• View and download this notice
• Go paperless for certain notices
• Get email notifications for new notices

What you need to do

• Read your notice carefully. It will explain how much you owe and how to pay it.
• Pay the amount you owe by the due date on the notice.
• Make a payment plan if you can't pay the full amount you owe.
• Contact us if you disagree.

You may want to

• Learn more about how to make a payment plan.
• Learn more about how to submit an Offer in Compromise.

Frequently asked questions

What if I live in a disaster area? (added July 11, 2023)

If your address of record is located in a federally declared disaster area, you should have received a CP14C notice. This means you have additional time to file your tax return and to make your payment listed on the CP14 Notice. You do not need to contact us to get this extra time to pay; it is automatic. For more information visit IRS.gov/CP14C and IRS.gov/disastertaxrelief to locate your specific state and county by disaster area.

What happens if I can't pay or pay the full amount I owe now?

You can apply online for a payment plan (including installment agreements).

Temporarily delay collection

In cases of financial hardship, the IRS may temporarily delay collection until your situation improves. For more information, see Temporary Delay of Collection Process.

What should I do if I disagree with the notice?

Call the phone number located in the IRS Help section of your notice. Please have your paperwork (such as cancelled checks, amended return, etc.) ready when you call.

Am I charged interest on the money I owe?

Not if you pay the full amount you owe by the date on the notice. However, interest accrues on the unpaid amount after that date.

Will I receive a penalty if I can't pay the full amount?

Yes, you'll receive a late payment penalty. You can call us at the number on your notice if you can't pay the full amount or you can apply online for a payment plan (including installment agreements). Contact us by your payment's due date.

Helpful information

• Filing past due tax returns
• Publication 505, Tax Withholding and Estimated Tax PDF
• Publication 594, The IRS Collection Process PDF
• Notice 746, Information About Your Notice, Penalty and Interest PDF
• Form 656-B, Offer in Compromise Booklet PDF
• Form 9465, Installment Agreement Request PDF

Tips for next year

The IRS Tax Withholding Estimator estimates your federal income tax paycheck withholding amount and can help you perform a "paycheck checkup."