IRS CP14 Notice: How to Pay It or Set Up a Plan
The IRS sends a CP14 notice as the first bill for unpaid tax. It tells you what you owe and when payment is due. If full payment is not possible, you can ask for a payment plan online.
How much would a plan cost each month? Use the calculator

How do you pay a CP14 online?
Sign in to your IRS Online Account to view the notice and balance. Using Direct Pay, you can make a payment from a bank account at no cost. You may also pay by card, but the card company charges a fee.
When payment of the bill’s full amount is made by the due date, the IRS adds no more interest. If you mail a check, send the notice’s bottom section with it.
Can you get a CP14 payment plan?
Yes, you can. If you cannot pay the entire balance, use the IRS online payment agreement tool to apply. You can apply online for a monthly plan when the amount you owe is $50,000 or less. If the amount you owe is less than $100,000, you can get up to 180 days to pay, with no setup fee.
Interest keeps growing on the unpaid balance, as does the late payment penalty, so pay what you can now. Use the payment plan calculator to find the cost of a plan.
If you ignore the bill, what happens next?
First, the IRS sends a CP501 reminder and then a CP503. Next, a CP504 warns you that the IRS plans to levy. After an LT11 or Letter 1058, the IRS may levy your pay or bank account. Learn what each later notice means.
What if the amount seems wrong?
Call the number listed under IRS Help in the notice. Have your documents ready, including cancelled checks or a return that you have amended.
If you live in a federal disaster area, you may receive a CP14C instead. It gives you extra time to pay and you do not have to call.
CP14 questions
Is a CP14 something to take seriously?
This is a bill, not a levy. Once the due date passes, interest and penalties increase. Further notices result in collection. Acting on it now gives you the lowest cost.
Does the IRS charge interest on a CP14?
No, if payment of the full amount is made by the date on the bill. Interest will be added to any balance remaining unpaid after that date.
Can you pay part of a CP14 now?
Yes, you can. Paying part now reduces the interest and penalty on the remaining balance. You can then arrange a payment plan for the rest of the balance.

Got a CP14 and can’t pay it all?
You can go over this bill with a licensed tax pro. They can then choose the plan that has the lowest cost for your budget. Your number can also be provided through the form.
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