IRS CP14 Letter Help
The CP14 is the IRS's first notice of a balance due on your tax return. It is typically sent when the IRS determines you owe taxes that were not paid when you filed your return.
Prepare Your CP14 Response
Upload your CP14 notice to receive notice-specific guidance and a formatted response letter
Generate IRS ResponseWhat This Letter Means
A CP14 notice indicates the IRS has identified an unpaid balance on your tax return. This could result from:
- Taxes owed when you filed your return
- Additional tax calculated by the IRS after processing your return
- A math error correction made by the IRS
- Unpaid estimated tax payments
The CP14 is not a penalty notice, but interest and penalties will accrue if the balance is not addressed.
Why You Received This Notice
The IRS sends a CP14 when their records show you owe money for a specific tax year. Common reasons include:
- You filed your return but did not pay the full amount due
- The IRS made adjustments to your return that resulted in additional tax
- Estimated payments or withholding did not cover your tax liability
What NOT to Do
- Ignore the notice – penalties and interest will continue to accrue
- Send partial payment without a written response explaining your position
- Admit fault if you believe the IRS calculation is incorrect
- Provide unnecessary financial information beyond what is requested
- Miss the response deadline shown on the notice
What to Do Next
- Verify the amount owed matches your records
- If you agree with the amount, arrange payment or request a payment plan
- If you disagree, prepare a written response with supporting documentation
- Respond within the deadline shown on the notice (typically 21 days)
- Keep copies of all correspondence and proof of mailing
Required Response Actions
If you agree with the balance due:
- Pay the full amount by the due date to avoid additional penalties
- Request an installment agreement if you cannot pay in full
- Use the payment voucher included with the notice
If you disagree with the balance due:
- Submit a written response explaining your position
- Include supporting documentation (W-2s, 1099s, payment records)
- Reference the notice number and tax year
- Send via certified mail with return receipt requested
Disclaimer: This tool provides informational assistance only and does not constitute legal or tax advice. For complex tax matters, consult a licensed tax professional or attorney.