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Warning - Attention Needed

IRS CP14 Notice

Balance Due Notice

The IRS says you owe money on unpaid taxes. The due date is printed on the notice — this page cannot tell you what it is.

What is CP14? The IRS states it sends CP14 because you owe money on unpaid taxes.

What This Notice Means

The IRS states it sends CP14 because you owe money on unpaid taxes. It is the bill.

What it asks for is short: read the notice, pay the amount owed by the due date printed on it, make a payment plan if you cannot pay in full, and contact the IRS if you disagree.

On interest, the IRS answers directly. Asked whether you are charged interest, it says: not if you pay the full amount by the date on the notice — but interest accrues on the unpaid amount after that date. Asked whether a penalty applies if you cannot pay in full, it says yes, a late payment penalty.

Why You Received This Notice

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    The IRS states the notice is sent because money is owed on unpaid taxes.

Important Deadline

The due date is printed on your notice. The IRS states no fixed number of days on its CP14 page — it says to pay by the date on the notice, and that interest accrues on the unpaid amount after that date. Work from your own notice.

What You Should Do

  • Read the notice. The IRS says it explains how much you owe and how to pay it.
  • Pay the amount owed by the due date printed on the notice.
  • If you cannot pay in full, the IRS directs you to apply online for a payment plan, and says to contact it by your payment due date.
  • If you disagree, the IRS says to call the number in the Help section of your notice with your paperwork ready — cancelled checks, an amended return, and similar.
  • This page explains the notice in general terms. It is not advice about your situation.

Resolution Options That May Help

Payment Plan

Taxpayers with steady income who can afford monthly payments

CNC Status

Taxpayers experiencing severe financial hardship

OIC

Taxpayers who cannot pay their full tax liability

What NOT to Do

  • Do not work from a day count you read anywhere other than your own notice. The IRS CP14 page states no fixed number of days.
  • Do not assume paying late is free — the IRS states interest accrues after the date on the notice and a late payment penalty applies.

Frequently Asked Questions

How many days do I have to pay?
The IRS CP14 page does not state a number of days. It says to pay the amount you owe by the due date on the notice. Any specific figure you encounter elsewhere did not come from that page — use the date printed on the notice you received.
Will I be charged interest?
The IRS states: 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.
What if I live in a disaster area?
The IRS states that if your address of record is in a federally declared disaster area you should have received a CP14C notice, which means additional time to file and to pay. It states you do not need to contact the IRS to get the extra time — it is automatic.
What if paying would cause hardship?
The IRS states that in cases of financial hardship it may temporarily delay collection until your situation improves. That is a delay, not a cancellation of the debt.

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Related Notices

Recommended Next Steps

  • Check the amount against your own return before paying.
  • If you cannot pay, read our payment plan entries and the IRS payment plans page.
  • If paying would leave too little for basic living expenses, the IRS states it may temporarily delay collection in cases of financial hardship until your situation improves.

Sources and last reviewed

Sourced to primary IRS materials and editorially reviewed on 2026-08-20. Not reviewed by a tax professional. Not tax advice. This page explains a notice in general terms and is not tax or legal advice about your situation. Always use the dates and instructions printed on the notice you actually received. Report a correction.