Some taxpayers who file a joint 2021 tax return with their spouse may receive a notice from the Internal Revenue Service (IRS) mistakenly demanding payment for a remaining tax balance that does not exist. 

The incorrect notices (IRS CP14) have been issued to some couples when a tax payment was made by the “secondary spouse” listed on the tax return. The IRS admitted that its programming does not credit such payments made by the spouse listed second on a return if they are not made electronically; made electronically but posted "before the joint return indicator is present to identify the primary taxpayer"; or made by the secondary spouse via the Make a Payment feature of an online IRS account.

According to the IRS, joint-filing taxpayers who have fully paid the correct amount of tax due do not need to respond to the CP14 notice. Those who have only made a partial tax payment should pay the correct remaining balance and verify their payment was credited correctly through their IRS online account. 

For additional information or if you feel you have received a CP14 notice in error, please contact Gray, Gray & Gray at (781) 407-0300.