What This Notice Means
The IRS sent you a CP14F because your return showed a balance due and you didn't pay it by the return due date. The notice explains the amount and how to pay. You can also see it in your IRS Online Account.
The Short Version
Pay in full by the due date on the notice and the additional penalties and interest stop. Don't, and they keep growing.
What to Do
- Check the amount against your return and your payment records.
- If you made a recent payment, check your Online Account to confirm it posted. It may not be reflected on the notice. If you already paid the amount due, don't pay again.
- If you already have a payment plan for this tax year, keep following it and make each monthly payment on time.
- Otherwise, pay by the due date on the notice.
What Happens If You Don't Pay in Full
- You'll receive a late payment penalty if the full amount isn't paid by the due date.
- Interest accrues on any unpaid amount after the due date on the notice and continues until the balance is paid in full.
If You Can't Pay
- Payment plan: pay as much as you can now and apply online for a plan for the rest. Form 9465, Installment Agreement Request, is the paper option.
- Financial hardship: the IRS may temporarily delay collection until your situation improves.
- Offer in compromise: in certain circumstances you can settle the debt for less than the full amount. The IRS Pre-Qualifier Tool helps you see whether you might qualify.
Each option has its own requirements and tradeoffs. The right one depends on your income, expenses, and assets.
If You Disagree
Call the phone number in the IRS Help section of your notice. Contact the IRS by your payment due date and have your paperwork ready, such as cancelled checks or an amended return.
If you received a CP14F notice and aren't sure which payment option fits, call us at (813) 229-7100.