ACTION REQUIRED — Respond within deadline

CP14

First Balance Due Notice


21days

21 days from the notice date to pay in full or contact the IRS to set up a payment arrangement.

What this notice means

The IRS is telling you that you owe money from a tax return you filed. This is the first notice they send — you are not yet in danger of a levy or garnishment. The amount they say you owe includes the original tax plus any interest and penalties that have accrued since the return was due.

What happens if you ignore this

The IRS sends escalating notices (CP501, then CP503, then CP504) and eventually a final levy notice. Interest and penalties continue to grow every month you do not resolve this.

What to do right now

1

Check the tax year and amount — make sure the IRS math is correct by comparing to your own return

2

If you cannot pay in full, do not ignore this — contact the IRS or a resolution service within 21 days

3

If you have been compliant for the last 3 years, you may qualify for First-Time Penalty Abatement which removes the late-payment penalties

4

If paying the full balance would cause financial hardship, you may qualify for a payment plan or an Offer in Compromise

Programs that may help you

Installment AgreementCurrently Not CollectibleFirst-Time Penalty AbatementOffer in Compromise

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