What This Notice Means

The IRS sent the CP14D because you filed a return with a balance due and didn't pay it by the return due date. The notice shows how much you owe and how to pay. You can also view and download it in your IRS Online Account.

What to Do

Respond by the due date on the notice. Paying the balance in full by that date stops additional penalties and interest.

  • You won't be charged additional interest if you pay the full amount by the date on the notice. Interest accrues on any unpaid amount after that date.
  • You'll receive a late payment penalty if you don't pay the full amount by the due date.

Already Paid?

A recent payment may not show on your notice. Check your Online Account to confirm it posted. If you already paid the amount due, don't pay again.

Already on a Payment Plan?

If you already set up a payment plan for the tax year on this notice, keep following its terms and make your monthly payments on time. You can confirm the plan's status in your Online Account.

If You Can't Pay

  • Payment plan: pay as much as you can now and apply online for a plan to pay the rest over time. Form 9465 is the paper route.
  • Hardship: if you can't pay because of financial hardship, the IRS may temporarily delay collection until your situation improves.
  • Offer in compromise: in certain circumstances, you can settle for less than the full amount. The IRS Pre-Qualifier Tool shows whether you might qualify.

Interest keeps running until the balance is paid in full. Picking the right option early costs less than picking it late.

If You Disagree

Call the number in the IRS Help section of your notice, and do it before your payment due date. Have your paperwork ready, such as cancelled checks or an amended return.

If you received a CP14D notice and can't pay the balance in full, call us at (813) 229-7100.