What This Notice Means

You filed a tax return with a balance due and didn't pay it by the return due date. The CP14G shows how much you owe and how to pay. You can view and download the notice in your IRS Online Account.

What to Do

  • Respond by the due date on the CP14G.
  • Pay the amount you owe by that date. Paying in full by the due date stops additional penalties and interest.
  • If you can't pay it all, act before the due date. Interest continues to accrue until the balance is paid in full.

The Cost of Not Paying

Two charges come into play:

  • Late payment penalty. You'll receive one if you don't pay the full amount by the due date on the notice.
  • Interest. No additional interest if you pay the full amount by the notice date. After that date, interest accrues on the unpaid amount.

Options If You Can't Pay

  • Payment plan. Pay what you can now and apply online for a plan to pay the rest over time. If you already have a plan for this tax year, keep following its terms and pay each month on time. Check the plan status in your Online Account.
  • Temporary delay of collection. If financial hardship keeps you from paying, 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, if you can't pay the full liability or paying it would create a financial hardship.

Don't ignore the notice because you can't pay. An unpaid balance keeps moving through the IRS collection process, and the charges keep growing.

If You Disagree

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

Next Year

The IRS Tax Withholding Estimator can help you set your withholding so you don't end up owing again.

If you received a CP14G notice and the balance is more than you can pay, call us at (813) 229-7100.