IRS CP14 notice: what it means and what to do this week
A CP14 is a bill with a due date on it. What you do before that date decides how much it ends up costing.
What is a CP14 notice?
A CP14 is the notice the IRS sends when its records show you owe money on unpaid taxes. Check the amount against your return and your payments, then pay by the due date printed on it, apply for a payment plan if you cannot pay it all, or call the number on the notice if you disagree. Total BizSolutions, an accounting firm in Trumbull, Connecticut, reads CP14 notices with small business owners and checks the figure against their books.
What a CP14 means
The IRS says it sends a CP14 because you owe money on unpaid taxes. The notice explains how much you owe and how to pay it, and it carries a due date.
It covers federal tax only. Connecticut tax is handled by the Department of Revenue Services, a separate state agency, and you file, pay and view your Connecticut filing history in its own online system, myconneCT.
If your address of record is in a federally declared disaster area, the IRS says you should have received a CP14C instead. That version gives you additional time to file and pay, and the extra time is automatic: you do not need to contact the IRS to get it.
What to do this week
- 1
Write down the due date and the tax period
Both are on the notice. Put the due date in your calendar and keep the letter where you will find it again. If you have an IRS Online Account, the IRS says you can view and download the notice there too.
- 2
Check the balance against your own records
Pull the return for the period it names and every payment you made for it, estimated payments included. If a payment was applied to the wrong period, checking is how you find it.
- 3
If the balance is right, pay it by the due date
The IRS says you are not charged interest if you pay the full amount by the date on the notice. After that date, interest accrues on whatever is still unpaid.
- 4
If you cannot pay it all, ask for a payment plan before the due date
The IRS lets you apply online for a payment plan, including installment agreements, or by mail on Form 9465. It says to contact it by your payment's due date. In cases of financial hardship, the IRS may temporarily delay collection until your situation improves.
- 5
If you disagree, call the number on the notice
The IRS says to call the phone number in the IRS Help section of your notice and to have your paperwork ready, such as cancelled checks or an amended return.
What happens next if it is not paid
Interest and a late payment penalty
If you cannot pay the full amount, the IRS says you will receive a late payment penalty, and interest runs on the unpaid amount after the due date.
CP501: a reminder
If the IRS has not received your payment or a response, the next letter is a CP501, a reminder that you still owe a balance.
CP503: a second reminder
The IRS describes the CP503 as your second reminder, sent because it has not heard from you and the balance is still unpaid.
CP504: a Notice of Intent to Levy
The CP504 is the IRS's Notice of Intent to Levy under Internal Revenue Code section 6331(d). It says that if you do not pay, the IRS can levy your income and bank accounts and seize property, including your state income tax refund. The IRS can also file a Notice of Federal Tax Lien, which it says can affect your ability to get credit.
When to call us
- The amount on the notice does not match your return or your payments
- You cannot pay in full and want to see what a payment plan means for your cash flow
- The letter is a CP501, CP503 or CP504, so earlier notices went unanswered
- The books for the year it names were never reconciled, so you cannot check the figure
Send us the notice and the return for the period it names. We read it with you, check the balance against your books and your payment history, and lay out the options the IRS gives you. If the year behind it was never kept properly, getting those records in order is usually the first job, and it makes the next notice easier to answer too.
This is part of our tax resolution and IRS help, and the records side is what monthly bookkeeping keeps current. Our office is in Trumbull, Connecticut, and we work with small businesses throughout the United States.
CP14 questions
Will I be charged interest on a CP14 balance?
Not if you pay the full amount by the date on the notice, according to the IRS. After that date, interest accrues on the unpaid amount, and a late payment penalty applies if you cannot pay it all.
What if I cannot pay the full amount on a CP14?
The IRS lets you apply online for a payment plan, including installment agreements, or mail Form 9465. It says to contact it by the due date on your notice. A late payment penalty still applies to the part you do not pay on time.
I think my CP14 is wrong. What should I do?
Call the phone number in the IRS Help section of the notice, with your paperwork in front of you, such as cancelled checks or an amended return. Check the figure against your return and every payment for that period before you call.
What happens if I ignore a CP14?
The IRS follows up with a CP501 reminder, then a CP503 second reminder, then a CP504 Notice of Intent to Levy. By the CP504 the IRS says it can levy your income and bank accounts and seize property to collect the balance.
Does a CP14 cover Connecticut tax?
No. A CP14 is a federal notice from the IRS. Connecticut tax is handled by the Department of Revenue Services, a separate state agency, and you pay it through the state's own online system, myconneCT.
Sources (checked October 14, 2026)
- CP14 notice page, irs.gov
- CP501 reminder, irs.gov
- Second reminder (CP503), irs.gov
- Notice of Intent to Levy (CP504), irs.gov
- Payment plans and installment agreements, irs.gov
- Department of Revenue Services, portal.ct.gov
This page explains how the notice generally works. It is not advice on your own return: check your notice and talk it through before you decide what to file or pay.