IRS Notice CP14
IRS Notice CP14: you have a balance due
A CP14 means tax on a filed return wasn't paid in full. It's the first balance-due notice. Interest accrues every day until it's paid.
What it isBill
DueDate on notice, about 21 days
Next lettersCP501 → CP503 → CP504
Where the balance comes from
Most often the return was filed but the tax wasn't paid, or was paid in part. Sometimes the IRS corrected a math error or couldn't match your payment. The notice lists tax, interest and the late-payment penalty.
What to do
- Check the amount against your return and your payments. If you paid, find the confirmation.
- If the amount is right, pay at irs.gov (Direct Pay or your IRS Online Account).
- Can't pay in full? Set up an online payment plan. It stops further collection letters while you keep to the plan.
- Disagree with the amount? Call the number on the notice before the due date and have your documents ready.
The late-payment penalty grows: 0.5% of the unpaid tax per month, up to 25%, plus interest. The sooner you act, the less it costs.
If you do nothing
Reminders CP501 and CP503 follow, then a CP504 notice of intent to levy, which can include taking your tax refunds.