What This Notice Means
The IRS sent you a CP14K because you owe money on unpaid taxes. The notice explains how much you owe and how to pay it. You can view and download the notice in your IRS Online Account and choose to go paperless for certain notices.
What to Do
- Read the notice carefully.
- Pay the amount you owe by the due date on the notice.
- If you can't pay the full amount, make a payment plan.
- If you disagree, contact the IRS.
Interest and Penalties
No additional interest is charged if you pay the full amount by the date on the notice. After that date, interest accrues on the unpaid amount.
If you can't pay the full amount, you'll receive a late payment penalty. Call the number on your notice or apply online for a payment plan, and contact the IRS by your payment's due date.
If You Can't Pay
- Payment plan: apply online for a payment plan, including installment agreements. Form 9465 is the paper version.
- Offer in compromise: Form 656-B, the Offer in Compromise Booklet, explains how offers work.
- Temporary delay: in cases of financial hardship, the IRS may temporarily delay collection until your situation improves.
Unfiled Returns
The IRS lists information on filing past due tax returns alongside this notice. If you have other years you haven't filed, deal with them too. IRS payment options generally require you to be current on your filings.
If You Disagree
Call the phone number in the IRS Help section of your notice. Have your paperwork ready, such as cancelled checks or an amended return.
Online Help
You can resolve a debt and manage your account online without calling. If you do need to call, wait times are shorter Wednesday through Friday.
If you received a CP14K notice and owe more than you can pay, call us at (813) 229-7100.