- What it means
- A payment was moved to a different period and this period now shows a balance.
- Respond within
- 21 days from the date on the notice
- What to send
- Payment, or a letter directing the payment back if it was applied incorrectly.
- Write it
- CP14 response letter
- When to get help
- Not usually.
What the letter says
The companion to a payment transfer: one period got the credit, this one lost it.
What to do
Confirm which period the payment belongs to. If this one, write with the payment details and ask for it to be reapplied.
What to gather
- The notice
- Payment confirmation
- Returns for both periods
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.