What this notice is about We sent you this notice because you owe money on unpaid taxes. 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 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 if I live in a disaster area? (added July 11, 2023) If your address of record is located in a federally declared disaster area, you should have received a separate Disaster Relief Notice with your CP14 Notice. This means you have additional time to file your tax return and to make your payment listed on the CP14 Notice. You do not need to contact us to get this extra time to pay; it is automatic. To determine your filing and payment due date, visit IRS.gov/disastertaxrelief to locate your specific state and county by disaster area. 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 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. 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 Topic No. 153, What to do if you haven’t filed your tax return Publication 505, Tax Withholding and Estimated TaxPDF Publication 594, The IRS Collection ProcessPDF Notice 746, Information About Your Notice, Penalty and InterestPDF Form 656-B, Offer in Compromise BookletPDF Form 9465, Installment Agreement RequestPDF 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." Reference tools Publication 1, Your Rights as a Taxpayer Publication 17, Your Federal Income Tax Full list of tax forms and instructions 도움이 필요합니까? 귀하를 대신하여 IRS와 연락하도록 타인에게 권한을 부여할 수 있습니다.(영어). 저소득 납세자 클리닉(영어)으로부터 도움을 받을 수 있는지 알아보십시오. 온라인에서 필요한 정보를 찾을 수 없다면, 통지서 및 서신의 상단에 있는 IRS 번호로 전화하십시오. 서신이나 통지서를 받지 않았다면, 전화 상담을 이용하십시오. 본인 스스로 과징금 문제를 해결할 수 없다면 IRS내 독립기관인 납세자 보호 서비스에 연락하십시오.
