CP14: Balance Due, No Math Error
You filed a return with taxes owed and haven't paid yet. This is the IRS's first billing notice.
Deadline
21 days from notice date (or 60 days outside the US)
Do I owe money?
Yes
What does CP14 mean?
CP14 is the IRS's first formal payment request. You filed a tax return that showed a balance due, and the IRS hasn't received payment. Interest and penalties begin accruing immediately from the original due date, so the amount on this notice may already be higher than what you originally owed. This is not an audit — the IRS accepted your return as filed.
What should you do next?
- 1Pay the full amount by the due date shown on the notice to stop interest and penalties from growing
- 2If you can't pay in full, apply for an installment agreement at IRS.gov/OPA or call 1-800-829-1040
- 3If you disagree with the amount, call the number on the notice and be ready with your tax return and payment records
- 4Do not ignore this notice — unpaid CP14 balances escalate to CP503, CP504, and eventually CP90 levy notices
Frequently asked questions
CP14 says I owe money but I already paid — what do I do?
Call the IRS at 1-800-829-1040 with proof of payment (bank statement, canceled check, or EFTPS confirmation number). If you paid after the notice was generated, allow 2-3 weeks for the payment to post and check your account at IRS.gov/account.
How much interest and penalties are on a CP14?
The failure-to-pay penalty is 0.5% of the unpaid tax per month, up to 25%. Interest is the federal short-term rate plus 3%, currently around 7-8% annually, compounding daily from the original due date.
Can I set up a payment plan for my CP14 balance?
Yes. If you owe $50,000 or less in combined tax, penalties, and interest, you can apply online at IRS.gov/OPA for an installment agreement without calling. Balances over $50,000 require a financial statement and IRS approval.
What happens if I ignore my CP14?
The IRS will send escalating notices: CP503 (2nd notice), CP504 (intent to levy state refund), and eventually CP90 (final notice before wage/bank levy). Ignoring CP14 is the single most common way people end up with IRS levies.
Not sure what your notice means?
Paste your full notice text into the IRS Notice Explainer and get an instant plain-English explanation with a deadline and action steps — free, no account required.
Explain my noticeLast updated: 2026-05-18