Understanding your CP14G notice

What this notice is about

We sent the CP14G because you filed with a balance due and didn’t pay by the return due date. The notice explains how much you owe and how to pay your balance.

To access a digital copy of your CP14G notice, sign into your Online Account to view and download your notice.

What you need to do

Respond by the due date on your CP14G notice.

• Pay the amount you owe by the due date on your notice. Paying your balance in full by the due date will stop additional penalties and interest.
• If you can’t pay the full amount you owe by the due date, see the Frequently Asked Questions below for information about options to resolve your tax debt.  Remember interest will continue to accrue until you pay your balance in full.
• If you disagree with your CP14G notice, see below for information about contacting the IRS.

Frequently asked questions

Will I receive a penalty if I can't pay the full amount?

Yes, you'll receive a late payment penalty if you don’t pay the full amount due by the due date on your notice.

Learn more about penalties.

Am I charged interest on the money I owe?

You won’t be charged any additional interest if you pay the full amount you owe by the date on your notice. However, interest will accrue on any unpaid amount after that date.

Learn more about interest.

What happens if I can't pay or pay the full amount I owe now?

If you can't pay the full amount you owe right now, apply online for a payment plan. Pay as much as you can now and set up a payment plan to pay the remaining balance over time.  If you already set up a payment plan for the tax year referenced on your CP14G notice, continue to follow the terms of your plan and make your monthly payments timely.   

To confirm your plan status or view your payment plan details, create or log in to your Online Account.

Learn more about payment plans.

If you’re experiencing financial hardship and unable to pay the amount you owe, the IRS may temporarily delay collection until your situation improves.

For more information, see Temporarily delay the collection process.

In certain circumstances, an Offer in Compromise allows you to settle your tax debt for less than the full amount you owe. This may be a legitimate option if you can't pay your full tax liability or doing so creates a financial hardship. Use the Offer In Compromise Pre-Qualifier Tool to see if you qualify.

What should I do if I disagree with the notice?

Call the phone number located in the IRS Help section of your notice. Please have your paperwork (such as cancelled checks, amended return, etc.) ready when you call.

Make sure to contact us by your payment's due date.

Helpful information

• Publication 505, Tax Withholding and Estimated Tax PDF
• Publication 594, The IRS Collection Process PDF
• Notice 746, Information About Your Notice, Penalty and Interest PDF
• Form 9465, Installment Agreement Request PDF

Tips for next year

The IRS Tax Withholding Estimator estimates your federal income tax paycheck withholding amount and can help you perform a "paycheck checkup."