- What it means
- The IRS changed your return and reduced the amount you asked to apply to next year's estimated tax.
- Respond within
- 60 days from the date on the notice
- What to send
- Nothing if you agree. A written request within 60 days if you disagree.
- Write it
- CP14 response letter
- When to get help
- If the reduction leaves you short on estimated payments, make up the difference now to avoid an underpayment penalty.
What the letter says
A math error correction lowered your overpayment, so less of it could be carried forward to next year's estimates. The notice explains the correction.
What to do
Check the correction. If it is right, adjust your estimated payments for the current year. If it is wrong, write within 60 days.
What to gather
- The notice
- Your return
- Your estimated payment plan for the current year
Write back
The CP14 response letter tool builds the response in the order the IRS reads it. Fill it in, review it, print it, and send it with copies of the documents above and the notice stub on top.
Before you send anything
This is general information, not tax advice. Situations differ. Check with your tax advisor before you send anything. Nothing on this page creates a client relationship.