What This Notice Means

You filed a return showing tax due, and the tax wasn't paid by the return due date. The CP14E is the IRS telling you the balance is still open. It shows how much you owe and how to pay. A digital copy is available in your IRS Online Account.

What to Do

  • Respond by the due date on your CP14E.
  • Pay the amount owed by that date. Paying in full by the due date stops additional penalties and interest.
  • If you can't pay in full, look at the options below before the due date passes.

Penalties and Interest

Pay the full amount by the date on the notice and you won't be charged additional interest. Miss it, and interest accrues on whatever is unpaid. You'll also receive a late payment penalty if the full amount isn't paid by the due date. Interest continues until the balance is paid in full.

If You Can't Pay

You have options. Use them early.

  • Payment plan. Pay as much as you can now and apply online for a plan to pay the remaining balance over time. If you already have a plan for the tax year on this notice, keep making your monthly payments on time under its terms. Your Online Account shows the plan's status.
  • Temporary delay. If you're experiencing financial hardship and can't pay, the IRS may temporarily delay collection until your situation improves.
  • Offer in compromise. In certain circumstances, an offer lets you settle for less than the full amount owed. It may be an option if you can't pay the full liability or doing so creates a financial hardship.

If You Disagree

Call the number in the IRS Help section of the notice before your payment due date. Have your cancelled checks, amended return, or other paperwork ready.

Next Year

If you owed because too little was withheld, the IRS Tax Withholding Estimator can help you adjust your paycheck withholding.

If you received a CP14E notice and need a plan for the balance, call us at (813) 229-7100.