INFO PRIORITY

IRS Notice CP14

First Balance Due Notice

⏱ Deadline: 21 days to avoid additional penalties

You filed a tax return but didn't pay the full amount owed. This is the IRS's first and friendliest notice — they're simply letting you know you have a balance and asking you to pay.

Common Causes

Filed your return but couldn't pay the full amount
Underpayment of estimated taxes
Tax return balance due not paid by April 15

Your Options

Pay in Full

Pay at IRS.gov to stop interest and penalties from growing.

Set Up Payment Plan

Apply online for an installment agreement. If you owe under $50,000, approval is usually automatic.

Request Penalty Abatement

If this is your first time owing or you had a reasonable cause, you may qualify to have penalties removed.

⚠️ Do Not Ignore This Notice: Interest accrues daily. Ignoring this leads to CP501 → CP503 → CP504 and eventually levy action.

💡 Pro Tip: If this is your first time with a balance due and you have a good compliance history, ask for First Time Abatement (FTA) of the failure-to-pay penalty.

Frequently Asked Questions

What is a CP14 notice?

A CP14 is the IRS's first notice that you owe taxes. It means you filed a return but did not pay the full amount due.

How long do I have to respond to a CP14?

The IRS asks for payment within 21 days to avoid additional penalties and interest.

Can I set up a payment plan after receiving a CP14?

Yes. If you owe under $50,000, you can apply online for a streamlined installment agreement at IRS.gov.

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This page provides general information only and does not constitute legal or tax advice. Built by Tyrone J. Taylor, EA — Enrolled Agent, NTPI Fellow.