What Is IRS Notice CP14?

CP14 is the very first letter the IRS sends when you have a balance due on your tax return. It's not a threat letter — it's a billing notice — but it does kick off a timeline that can escalate to more serious collection actions if you don't respond.

The notice will show your tax year, the amount of tax the IRS says you owe, any penalties and interest that have already accrued, and a total balance due. It also lists a payment due date — typically 21 days from the date of the letter. Penalties and interest continue to accrue from the original tax due date (usually April 15), not from the date of the CP14, so the longer you wait, the more you'll owe.

If you agree with the amount owed, the simplest response is to pay in full by the due date. You can pay online at irs.gov/payments, by check payable to the U.S. Treasury, by phone, or through the IRS2Go app. If you can't pay in full, don't ignore the notice — instead, consider applying for an IRS installment agreement, which allows you to pay the balance over time in monthly payments. You can also request a temporary delay in collection if you're facing a financial hardship, though interest and penalties will continue to accrue during any delay.

If you disagree with the amount on the CP14 — for example, if you believe you already made a payment the IRS hasn't credited, or if there's an error in how your return was processed — you should contact the IRS directly using the phone number on the notice. Have your tax return, any payment receipts, and the CP14 itself on hand when you call. If the IRS made an error, they'll correct it; if a payment was misapplied, they'll locate and credit it. Responding promptly to a CP14 prevents the IRS from moving on to escalating notices like the CP501 and eventually CP504, which carry more serious consequences.