Understanding your CP14C notice


What this notice is about

You received this notice because you owe the IRS money on your recently filed tax return. Your address of record is in a federally declared disaster area and your due date to pay has been postponed. The CP14C cover sheet provides the postponed payment due date to when the disaster declaration expires. Beginning on page 3, your CP14 notice is enclosed that gives a detailed explanation of the outstanding balance.

View this notice and manage your communication preference online

Sign into your Online Account to:

  • View and download this notice
  • Go paperless for certain notices
  • Get email notifications for new notices

What you need to do

  • Read your notice carefully. It will explain how much you owe, when the payment is due and how to pay it.
  • Pay the amount owed by the due date on the CP14C cover sheet, not the CP14 notice.
  • Make a payment plan if you can’t pay the full amount you owe.
  • Contact us if you disagree with the balance.

What you may want to do

  • Learn more about how to make a payment plan.
  • Interest and penalty charges will accrue when the disaster declaration expires if your account is not paid in full. To eliminate or reduce future charges, consider paying your remaining balance or paying as much as you can. You can easily make a payment online.
  • 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.

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 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.

Helpful information

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."

Need help?