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CP14, explained

First bill for unpaid tax.

Updated October 8, 2026Fact checked
How urgentMedium

First bill for unpaid tax.

The short answer

A CP14 is the first bill for tax you owe. It shows the amount and how to pay. Pay by the due date on the notice and no more interest is added. If you can't pay it all, you can ask for a payment plan.

Key facts

  • It is a bill for unpaid tax, not a threat.
  • Interest is not charged if you pay in full by the date on the notice.
  • A late payment penalty applies if you don't pay in full.
  • In a disaster area you should get a CP14C, which gives extra time.

Where it falls

  1. 1. CP14First bill for unpaid tax
  2. 2. CP501First reminder you still owe
  3. 3. CP503Second reminder you still owe
  4. 4. CP504Notice of intent to levy
  5. 5. LT11 or Letter 1058Final notice of intent to levy and your right to a hearing

What to do next

  • Check the amount against your own records.
  • Pay by the due date on the notice, or apply for a payment plan.
  • If you disagree, call the number on the notice and have your papers ready.
  • If money is very tight, you can ask the IRS to delay collection for a while.

Check your balance in your own IRS online account, and use the phone number on the notice or on irs.gov.

Results depend on your situation. Not every case qualifies.

Common questions

What is a CP14 notice?

A CP14 is the first bill for tax you owe. It shows the amount and how to pay. Pay by the due date on the notice and no more interest is added. If you can't pay it all, you can ask for a payment plan.

How urgent is a CP14?

Medium. Act by the date on the notice so it does not move up the ladder. The date on your notice is the one that counts.

Run the numbers with our free tax tools, like the penalty and payment plan math.

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Free to use. Not the IRS or any government agency. Results depend on your situation. Not every case qualifies.