IRS notice guide · Individuals and businesses
CP14: Balance due
The IRS's first bill: you owe tax on a return, and it shows the amount and the due date.
Reply by the date on the notice
What it means
A CP14 is usually the first bill after a return is processed with a balance owed, often because a payment was short, late or never sent.
Penalties and interest keep growing after the due date on the notice, so it pays to act quickly even if you cannot pay it all.
How long you have. Pay by the due date on the notice. After that, the late payment penalty and interest continue.
What to do now
- Check that the balance is right. Look for payments the IRS may not have matched, such as an estimated payment made under the wrong year.
- If it is right, pay in full if you can, through IRS Direct Pay or your IRS online account.
- If you cannot pay in full, set up a payment plan. Short and long term plans are available online for many balances.
- If it is wrong, call the number on the notice or have us contact the IRS for you.
Common mistakes
- Ignoring it. The next notices are reminders, then a notice of intent to levy.
- Paying without checking for a misapplied payment.
Questions
Can penalties be removed?
Sometimes. First-time abatement or reasonable cause relief may apply. We check whether you qualify before you pay.
Can Coastal Tax handle this notice for me?
Yes. Paige Fernald is an Enrolled Agent, so with your signed Form 2848 she can speak to the IRS for you, pull your transcripts and answer the notice.
Checked against the agency's own guidance on October 27, 2026: www.irs.gov. This page is general information. Your notice's own dates and instructions come first.