Processing delays
IRS is timely negotiating checks and payments with financial institutions. There is a delay in processing payments that need additional handling to ensure they post to the taxpayers account correctly. See IRS statement on delay in processing some electronic payments.
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
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/disastertaxrelief to locate your specific state and county by disaster area.
You can apply online for a payment plan (including installment agreements).
In cases of financial hardship, the IRS may temporarily delay collection until your situation improves. For more information, see Temporary delay the collection process.
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.
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.
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."
是否需要帮助？
- 您可以授权他人（英文）代表您联系国税局。
- 查看一下您是否有资格获得低收入纳税人诊所的帮助（英文）。
- 倘若您在网上未能找到所需信息，请拨打通知或信函顶部的国税局电话号码。倘若您未收到信函或通知，请使用电话协助。
- 如果您不能自行解决罚款问题，请联系纳税人权益服务处，这是国税局内部的一个独立机构。