USTaxPenaltySaverCP14
High PriorityBalance Due Notice
Initial notice that you owe taxes. This is your first bill from the IRS.
Response Deadline
21 days from notice date
Respond before this deadline to avoid additional penalties and enforcement action.
What This Notice Means
The IRS sends CP14 as the first notice when you file a return showing a balance due but do not pay the full amount. The IRS is required by law to send this notice within 60 days of when the tax is assessed. Interest and penalties begin accruing from the original due date of the return.
Why You May Have Received This
- 1Filed a return with a balance due but did not pay
- 2Estimated tax payments were insufficient
- 3Withholding was insufficient
- 4IRS adjusted your return resulting in additional tax
Required Actions
Pay the full amount by the deadline to stop interest and penalties
Set up a payment plan if you cannot pay in full
Contact the IRS if you believe the amount is incorrect
Keep this notice for your records
Your Options
Use these calculators to understand your situation and explore resolution options.
Consequences If Ignored
- Interest continues to accrue daily (currently 7% annually)
- Failure-to-pay penalty accrues at 0.5% per month
- Additional reminder notices will be sent (CP501, CP503, CP504)
- Eventually may lead to levy action
Tips & Best Practices
- Pay as much as you can immediately to reduce interest charges
- You can request a payment plan online at irs.gov/payments
- Interest compounds daily, so earlier payment saves money
- If you cannot pay, do NOT ignore this notice
Related Resources
Legal References
Ready to Take Action?
Our guided workflow will walk you through exactly what to do for this notice, step by step.