What This Notice Means
You owe money on your recently filed tax return. Your address of record is in a federally declared disaster area, so your due date to pay has been postponed.
The notice has two parts. The CP14C cover sheet gives your postponed payment due date, which runs to when the disaster declaration expires. Starting on page 3, a standard CP14 notice is enclosed with a detailed explanation of your balance.
Which Date Controls
Pay by the due date on the CP14C cover sheet, not the date on the enclosed CP14. People get this wrong. The cover sheet date is the one that applies to you.
What to Do
- Read the notice. It explains how much you owe, when it's due, and how to pay.
- Pay the amount owed by the cover sheet due date.
- If you can't pay in full, set up a payment plan. You can apply online.
- If you disagree with the balance, call the number in the IRS Help section of your notice. Have your paperwork ready, such as cancelled checks or an amended return.
The Postponement Ends
The disaster relief delays the clock. It doesn't erase the debt. Interest and penalty charges will accrue when the disaster declaration expires if your account isn't paid in full. To eliminate or reduce those charges, pay the balance or as much as you can before then.
If You Can't Pay
- Payment plan: apply online or use Form 9465, Installment Agreement Request.
- Offer in compromise: Form 656-B, the Offer in Compromise Booklet, explains this option.
- Hardship: in cases of financial hardship, the IRS may temporarily delay collection until your situation improves.
Recovering from a disaster is hard enough. Use the postponement period to decide on a plan so you're not starting from scratch when it ends.
If you received a CP14C notice and won't be able to pay when the postponement ends, call us at (813) 229-7100.