Published: | Last Updated: May 24, 2023
Notice CP14I – Return Filed – IRA Taxes or Penalties Due
View our interactive tax map to see where you are in the tax process. It could help you navigate your way through the IRS.
This notice explains you have tax and penalties due resulting from either withdrawing less than the required minimum amount from a traditional individual retirement arrangement (IRA) or putting more than the allowed maximum contribution into a tax-sheltered account.
This notice or letter may include additional topics that have not yet been covered here. Please check back frequently for updates.
This notice lets you know how much you owe, when it’s due, and how to pay. The notice advises you that there is tax due, states the amount of tax, including interest and penalties, and requests payment within 21 days. If you do not pay the amount due the IRS can proceed with collection activity.
You owe taxes and penalties because you didn’t take out the minimum amount you had to from your traditional IRA or you put more than the maximum allowed amount into a tax-sheltered account, including retirement accounts and saving accounts for educational or medical expenses. For more information, please see Publication 590-B, Distributions from Individual Retirement Arrangements (IRAs). Publication 590-A, Contributions to Individual Retirement Arrangements (IRAs), Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans and Publication 970, Tax Benefits for Education.
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If you disagree with the notice, call the IRS at the toll-free number on the top right corner of your notice. Please have your paperwork (such as cancelled checks, amended return, etc.) ready when you call. See also Publication 5, Your Appeal Rights and How to Prepare a Protest If You Don’t Agree.
Being proactive in addressing the tax debt may prevent additional penalty and interest charges and eliminate the need for the IRS to take action to collect the balance. For specifics, see I got a notice from the IRS.
If you are able to full pay the balance owed, see the various ways you can pay your IRS debt.
If you can’t pay the full amount by that date, you can consider payment options that might work for your situation, and contact the IRS to set up a payment plan or discuss other ways to address your balance.
The Taxpayer Advocate Service (TAS) is an independent organization within the IRS that helps taxpayers and protects taxpayers’ rights. We can offer you help if your tax problem is causing a financial difficulty, you’ve tried and been unable to resolve your issue with the IRS, or you believe an IRS system, process, or procedure just isn’t working as it should. If you qualify for our assistance, which is always free, we will do everything possible to help you.
Visit www.taxpayeradvocate.irs.gov or call 1-877-777-4778.
Low Income Taxpayer Clinics (LITCs) are independent from the IRS and TAS. LITCs represent individuals whose income is below a certain level and who need to resolve tax problems with the IRS. LITCs can represent taxpayers in audits, appeals, and tax collection disputes before the IRS and in court. In addition, LITCs can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Services are offered for free or a small fee. For more information or to find an LITC near you, see the LITC page on the TAS website or Publication 4134, Low Income Taxpayer Clinic List. This Publication is also available online at www.irs.gov or by calling the IRS at 1-800-829-3676.
CP14I – Return Filed – IRA Taxes or Penalties Due