- What it means
- The IRS made the changes you asked for (usually on an amended return) and the result is a balance due.
- Respond within
- 21 days from the date on the notice
- What to send
- Pay by the date on the notice, or write within 60 days if the change does not match what you requested.
- Write it
- CP14 response letter
- When to get help
- If the change does not match your amended return, respond within 60 days.
What the letter says
You filed an amended return or asked for a correction, the IRS processed it, and you owe the difference plus any interest from the original due date.
Check it
Compare the changes listed to your Form 1040-X. The IRS occasionally applies a change to the wrong line or year.
Agree
Pay by the date on the notice. Interest runs from the original due date of the return, not from the amendment.
Disagree
Write within 60 days, say which change is wrong, and attach the amended return.
What to gather
- The notice
- Your amended return (Form 1040-X) with the explanation section
- The original return
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.