Warning - Attention Needed

IRS CP14 Notice

Balance Due Notice

You owe taxes from your recent return

What is CP14? The CP14 is usually the first notice the IRS sends when you owe money on your tax return.

What This Notice Means

The CP14 is usually the first notice the IRS sends when you owe money on your tax return. It shows the amount you owe, including any penalties and interest that have accrued. This is essentially a bill from the IRS.

Why You Received This Notice

1
You filed a tax return showing a balance due
2
The IRS adjusted your return and found you owe more
3
You made estimated tax payments that were insufficient
4
Your employer did not withhold enough taxes

Important Deadline

You typically have 21 days to pay before additional penalties and interest accrue. The exact due date is printed on your notice.

What You Should Do

Verify the amount is correct by comparing to your tax return
If correct, pay the full amount by the due date if possible
If you cannot pay in full, consider an installment agreement
If you disagree with the amount, gather documentation to dispute
Keep a copy of the notice for your records

Resolution Options That May Help

Payment Plan

Taxpayers with steady income who can afford monthly payments

OIC

Taxpayers who cannot pay their full tax liability

What NOT to Do

Do NOT ignore this notice - it will not go away
Do NOT assume it is a scam without verification
Do NOT wait until the deadline passes to take action
Do NOT pay if you believe the amount is wrong without disputing first

Frequently Asked Questions

Is CP14 a serious notice?

CP14 is the first notice in a series. While it requires attention, it is not as urgent as later notices like CP504. However, ignoring it will lead to more serious collection actions.

What happens if I ignore CP14?

If you ignore CP14, the IRS will send follow-up notices (CP501, CP503, CP504) with increasing urgency. Eventually, they may file a tax lien, levy your wages or bank accounts, or take other collection actions.

Can I negotiate the amount on CP14?

If you believe the amount is incorrect, you can dispute it. If the amount is correct but you cannot afford to pay, you may qualify for an Offer in Compromise to settle for less, or an Installment Agreement to pay over time.

Need Help With This Notice?

Use our free tools to understand your options and connect with professionals who can help.

Calculate Settlement Find Best Option

Recommended Next Steps

Use our OIC Calculator to see if you qualify for settlement
Consider an Installment Agreement if you cannot pay in full
Contact a tax professional if you need help understanding your options