Review a CP14 balance-due notice

What the IRS guidance explains

A CP14 explains an unpaid tax balance. Read the tax year, amount and payment date and compare them with your return and payment records. If the balance is correct but unaffordable, review payment or hardship options; if it is wrong, collect the supporting evidence and contact the IRS as the notice directs. Do not confuse this balance-due notice with a proposal to change a return.

Separate a payment problem from a balance question

Compare the stated year and balance with your filed return, payment confirmations, and account information. Mark any payment you believe is missing with its date and intended year. If you agree with the balance, write that separately from the question of how to pay it.

Follow the notice’s contact and payment instructions and keep proof of any action. Ask about the relevant account issue or payment route without assuming that this letter proposes an audit adjustment. Keep a record of what was confirmed and which questions remain unresolved.

Prepare the working record

Use this guide’s interactive checklist to organize the specific task. On your printed copy, note the source of each document and the date. Treat a missing item as a question to resolve; do not fill in an uncertain figure merely to make the packet look finished.

Before sharing evidence, verify the recipient and a secure delivery method. Keep a record of what you provided, when, and which question it addresses. Preparation helps explain the facts; it does not determine tax liability, approve relief, or extend an official deadline.

Your practical checklist

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