Understanding your CP14 Notice

What this notice is about

We sent you this notice because you owe money on unpaid taxes.

What you need to do

• Read your notice carefully. It will explain how much you owe and how to pay it.
• Pay the amount you owe by the due date on the notice.
• Make a payment plan if you can't pay the full amount you owe.
• Contact us if you disagree.

You may want to

• Learn more about how to make a payment plan.
• Learn more about how to submit an Offer in Compromise.

Frequently asked questions

What happens if I can't pay or pay the full amount I owe now?
You can apply online for a payment plan (including installment agreements).

Temporarily delay collection
In cases of financial hardship, the IRS may temporarily delay collection until your situation improves. For more information, see Temporary Delay of Collection Process.

What should I do if I disagree with the notice?
Call us at the toll-free number on the top right corner of your notice. Please have your paperwork (such as cancelled checks, amended return, etc.) ready when you call.

Am I charged interest on the money I owe?
Not if you pay the full amount you owe by the date on the notice. However, interest accrues on the unpaid amount after that date.

Will I receive a penalty if I can't pay the full amount?
Yes, you'll receive a late payment penalty. You can call us at the number on your notice if you can't pay the full amount or you can apply online for a payment plan (including installment agreements). 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 656-B, Offer in Compromise Booklet (PDF)
• Form 9465, Installment Agreement Request (PDF)

Tips for next year

Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions that you may qualify for. In many cases you can file for free. Learn more about e-file.

The IRS Tax Withholding Estimator (IRS.gov/w4app) estimates the amount you should have withheld from your paycheck for federal income tax purposes and can help you perform a “paycheck checkup.”