CP14: You have a balance due

A CP14 is the IRS’s first bill for unpaid tax. If you pay the full amount by the due date on the notice, no more interest is charged; if you can’t, you can apply for a payment plan online or call the number on the notice.

Where it falls

First notice of a balance due

Deadline

Pay by the due date printed on your notice.

Is it real?

Check it in your IRS Online Account, or see how to spot a fake.

Reviewed by [REVIEWER NAME], Enrolled Agent · Last reviewed [DATE]

What the IRS is telling you

The IRS believes you owe money on unpaid taxes for the year shown. The notice lists the tax, penalties and interest, and a due date.

What to do

Check the balance against your own records.
Pay in full by the due date if you can. No further interest is charged on an amount paid by then.
If you can’t pay in full, apply for a payment plan online or call the number on the notice.
If you disagree, call the number in the IRS help section of the notice with your documents ready.
If you’re in financial hardship, the IRS may temporarily delay collection.

What happens if you don’t respond

The IRS sends more notices, and the failure-to-pay penalty and interest keep growing. Unpaid balances eventually lead to a CP504 notice of intent to levy and then a final notice before levy.

When you don’t need us

If every return is filed and you owe $50,000 or less, a CP14 is usually something you can handle yourself with an online payment plan. See when you don’t need us. If you have missing years too, the online plan won’t be open to you until they’re filed, which is where we come in.

Common questions

Can I set up a payment plan myself?

Usually, yes. If you’ve filed every required return and owe $50,000 or less, you can probably set up a Simple Payment Plan online without a financial statement.

What if I don’t agree with the balance?

Call the number in the IRS help section of the notice, with supporting documents such as cancelled checks or an amended return.

Will penalties keep growing?

Yes. A late payment penalty applies to tax not paid on time, and interest keeps accruing on any unpaid balance after the due date.