IRS letters › CP14
Notice CP14
You have a balance due
The first bill for tax you owe on a return. Interest and a late-payment penalty keep growing until it's paid.
What it means
Your return showed tax you didn't fully pay, or the IRS made a change that left a balance. The amount includes the tax, interest and any penalties so far. The late-payment penalty is 0.5% of the unpaid tax per month, up to 25%, plus interest.
What to do
- Check that the amount matches your records. Look at your IRS online account to see payments the IRS has received.
- Pay online at IRS.gov (Direct Pay, debit or credit card, or your online account).
- Can't pay it all? Set up a payment plan on IRS.gov. Individuals who owe $50,000 or less can usually apply online in minutes, and if you filed your return on time, the late-payment penalty drops to 0.25% a month while the plan is in place.
- If you think it's wrong, call the number on the notice.
Don't
- Don't ignore it. The notices get more serious, ending in levies on wages and bank accounts.
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Is it really from the IRS?
The IRS starts contact by mail. A real notice has a notice number and your tax year, and you can see it, with any balance, in your IRS online account. The IRS never demands payment by gift card, crypto or wire transfer, and never threatens arrest. If in doubt, call the IRS using a number from IRS.gov, not one from the letter.
The law behind it
Free help
The Taxpayer Advocate Service is an independent part of the IRS that helps when a problem isn't being resolved (Form 911, or 877-777-4778). Low Income Taxpayer Clinics represent people for free or a small fee, many in Spanish and other languages.
Other letters
General information, not tax or legal advice. Always follow the dates and instructions printed on your own notice.