IRS Notices

IRS Notice CP14: Balance Due

The CP14 is the first notice the IRS sends when a tax return has been processed and there is a balance owed. It is an automated notice, not a personal letter from an agent, and it is one of the most commonly issued IRS notices.

What the CP14 tells you

• The tax year and type of tax (usually individual income tax)
• The amount of tax, penalties, and interest owed
• The payment due date (typically 21 days from the notice date, or 60 days if outside the US)
• Instructions for paying online, by phone, or by mail

What to do when you receive a CP14

If you agree with the amount: Pay by the due date to stop additional interest and penalties. The IRS accepts payment online at IRS.gov/payments, by phone, or by mail.

If you cannot pay in full: You have several options. You can apply for an installment agreement (monthly payment plan), request a short-term extension (up to 180 days), or explore an Offer in Compromise if you qualify. Do not ignore the notice. The IRS sends increasingly serious notices if there is no response.

If you disagree with the amount: Call the number on the notice or respond in writing with documentation supporting your position. Common reasons for disagreement include payments that were not credited, estimated tax payments not reflected, or errors on the return.

What happens if you do not respond

The CP14 is the first in a series of collection notices. If there is no response, the IRS typically follows with:

• CP501: Reminder notice
• CP504: Intent to levy notice (this is when enforcement action becomes possible)
• LT11 / Letter 1058: Final notice of intent to levy and right to a hearing

Responding early gives you the most options and prevents enforcement actions like wage garnishments and bank levies.

This information is for educational purposes only and does not constitute tax, legal, or financial advice. For official guidance, visit IRS.gov.