What This Notice Means

A CP14J means you filed with a balance due and didn't pay by the return due date. The notice shows what you owe and how to pay it. You can view and download a copy in your IRS Online Account.

What to Do Now

  • Read the notice and confirm the amount matches your return.
  • Check your Online Account if you recently paid. A recent payment may not be reflected on the notice. If you already paid the amount due, don't pay again.
  • Pay the balance by the due date on the notice. Paying in full by that date stops additional penalties and interest.

If You Don't Pay in Full

You'll receive a late payment penalty. Interest accrues on the unpaid amount after the date on the notice and keeps accruing until you pay the balance in full. Even a partial payment now reduces what those charges are calculated on.

If You Already Have a Plan

If you set up a payment plan for the tax year on the CP14J, continue to follow its terms and make your monthly payments on time. Your Online Account shows the plan's details.

If You Can't Pay

  • Payment plan: pay as much as you can and apply online for a plan to pay the remainder over time.
  • Temporary delay: if financial hardship leaves you unable to pay, the IRS may temporarily delay collection until things improve.
  • Offer in compromise: in certain circumstances, you can settle for less than you owe. It may fit if you can't pay the full liability or paying would create a financial hardship.

If You Disagree

Call the phone number in the IRS Help section of the notice. Make the call before your payment due date and have your paperwork ready, including cancelled checks or an amended return.

Next Year

Use the IRS Tax Withholding Estimator to check your paycheck withholding so the same balance doesn't show up again.

If you received a CP14J notice and need help with the balance, call us at (813) 229-7100.