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The IRS Form 14039, also known as the Identity Theft Affidavit, plays a crucial role in protecting taxpayers from the significant consequences of identity theft. When an individual discovers that their personal information has been misused for fraudulent tax purposes, this form serves as a vital tool in reporting that theft to the Internal Revenue Service. By submitting Form 14039, taxpayers initiate an official process to alert the IRS of the unauthorized use of their identity, which can lead to potential tax liabilities and complications. The form not only assists in challenging fraudulent tax returns but also helps safeguard against future misuse of personal data. Taxpayers may be required to provide specific information, including their personal details, the nature of the identity theft, and any relevant documentation to substantiate their claims. Furthermore, filing this affidavit can expedite the recovery of a taxpayer's rightful identity and mitigate the damage caused by such criminal activities. By understanding the purpose and procedures surrounding Form 14039, individuals can take proactive steps in the battle against identity theft in the realm of taxation.
IRS 14039 Example
Form 14039
(December 2020)
Department of the Treasury - Internal Revenue Service
Identity Theft Affidavit
OMB Number
Complete this form if you need the IRS to mark an account to identify questionable activity.
Section A - Check the following boxes in this section that apply to the specific situation you are reporting (Required for all filers)
1. I am submitting this Form 14039 for myself
2. This Form 14039 is submitted in response to a ‘Notice’ or ‘Letter’ received from the IRS
•Please provide ‘Notice’ or ‘Letter’ number(s) on the line to the right
•Please check box 1 in Section B and see special mailing and faxing instructions on reverse side of this form.
3. I am submitting this Form 14039 on behalf of my ‘dependent child or dependent relative’
• Please complete Section E on reverse side of this form.
4. I am submitting this Form 14039 on behalf of another person (other than my dependent child or dependent relative)
•Please complete Section E on reverse side of this form. Section B – Reason For Filing This Form (Required)
Check only ONE of the following boxes that apply to the person listed in Section C below. If the taxpayer in ‘Section C’ has previously submitted a Form 14039 to the IRS on the same affected tax year(s), there’s no need to submit another Form 14039.
1. Someone used my information to file taxes, including being incorrectly claimed as a dependent
2. I don’t know if someone used my information to file taxes, but I’m a victim of identity theft
Please provide an explanation of the identity theft issue, how you became aware of it and provide relevant dates. If needed, please attach additional information and/or pages to this form.
Section C – Name and Contact Information of Identity Theft Victim (Required)
Victim’s last name
First name
Middle initial
Taxpayer Identification Number
(Please provide
Current mailing address (apartment or suite number and street, or P.O. Box) If deceased, please provide last known address
Current city |
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Tax Year(s) you experienced identity theft (If not known, enter ‘Unknown’ in one box below) |
What is the last year you filed a |
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Address used on last filed tax return (If different than ‘Current’) |
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Names used on last filed tax return (If different than ‘Current’) |
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Telephone number with area code (Optional) If deceased, please indicate ‘Deceased’ |
Best time(s) to call |
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Home telephone number |
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Language in which you would like to be contacted |
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Section D – Penalty of Perjury Statement and Signature (Required)
Under penalty of perjury, I declare that, to the best of my knowledge and belief, the information entered on this Form 14039 is true, correct, complete, and made in good faith.
Signature of taxpayer, or representative, conservator, parent or guardian
Date signed
Submit this completed form to either the mailing address or the FAX number provided on the reverse side of this form.
Catalog Number 52525A |
www.irs.gov |
Form 14039 (Rev. |
Page 2
Section E – Representative, Conservator, Parent or Guardian Information (Required if completing Form 14039 on someone else’s behalf)
Check only ONE of the following five boxes next to the reason you are submitting this form
1. The taxpayer is deceased and I am the surviving spouse
• No attachments are required, including death certificate.
2. The taxpayer is deceased and I am the
• Attach a copy of the court certificate showing your appointment.
3. The taxpayer is deceased and a
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Attach copy of death certificate or formal notification from a government office informing next of kin of the decedent’s death. |
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Indicate your relationship to decedent: |
Child |
Parent/Legal Guardian |
Other |
4. The taxpayer is unable to complete this form and I am the appointed conservator or have Power of Attorney/Declaration of Representative authorization per IRS Form 2848
•Attach a copy of documentation showing your appointment as conservator or POA authorization.
•If you have an IRS issued Centralized Authorization File (CAF) number, enter the
5. The person is my dependent child or my dependent relative
By checking this box and signing below you are indicating that you are an authorized representative, as parent, guardian or legal guardian, to file a legal document on the dependent’s behalf.
• Indicate your relationship to person: |
Parent/Legal Guardian |
Fiduciary Relationship per IRS Form 56 |
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Power of Attorney |
Other |
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Representative's name |
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Last name |
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First name |
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Middle initial |
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Representative’s current mailing address (City, town or post |
office, state, and ZIP code) |
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Representative’s telephone number |
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Instructions for Submitting this Form
Submit this completed and signed form to the IRS via Mail or FAX to specialized IRS processing areas dedicated to assist you. In Section C of this form, be sure to include the Social Security Number in the ‘Taxpayer Identification Number’ field.
Help us avoid delays:
•Choose one method of submitting this form either by Mail or by FAX, not both.
•Please provide clear and readable photocopies of any additional information you may choose to provide.
•Note that ‘tax returns’ may not be submitted to either the mailing address or FAX number.
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Submitting by Mail |
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Submitting by FAX |
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If you checked Box 1 in Section B in response to a notice or |
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If you checked Box 1 in Section B of Form 14039 and are |
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letter received from the IRS, return this form and if possible, a |
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submitting this form in response to a notice or letter received |
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copy of the notice or letter to the address contained in the |
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from the IRS. If it provides a FAX number, you should send |
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notice or letter. |
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there. |
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If you checked Box 1 in Section B of Form 14039, are unable |
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If no FAX number is shown on the notice or letter, please follow |
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to file your tax return electronically because the primary and/ |
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the mailing instructions on the notice or letter. |
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or secondary SSN was misused, attach this Form 14039 to the |
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Include a cover sheet marked ‘Confidential’. |
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back of your paper tax return and submit to the IRS location |
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If you checked Box 2 in Section B of Form 14039 (no current |
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where you normally file your tax return. |
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If you’ve already filed your paper return, please submit this |
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Form 14039 to the IRS location where you normally file. Refer to |
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the ‘Where Do You File’ section of your return instructions or visit |
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IRS.gov and input the search term ‘Where to File’. |
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•If you checked Box 2 in Section B of Form 14039 (no current
Department of the Treasury
Internal Revenue Service
Fresno, CA
Privacy Act and Paperwork Reduction Notice
Our legal authority to request the information is 26 U.S.C. 6001. The primary purpose of the form is to provide a method of reporting identity theft issues to the IRS so that the IRS may document situations where individuals are or may be victims of identity theft. Additional purposes include the use in the determination of proper tax liability and to relieve taxpayer burden. The information may be disclosed only as provided by 26 U.S.C. 6103. Providing the information on this form is voluntary. However, if you do not provide the information it may be more difficult to assist you in resolving your identity theft issue. If you are a potential victim of identity theft and do not provide the required substantiation information, we may not be able to place a marker on your account to assist with future protection. If you are a victim of identity theft and do not provide the required information, it may be difficult for IRS to determine your correct tax liability. If you intentionally provide false information, you may be subject to criminal penalties. You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents may become material in the administration of any Internal Revenue law. Generally, tax returns and return information are confidential, as required by section 6103. Public reporting burden for this collection of information is estimated to average 15 minutes per response, including the time for reviewing instructions, searching existing data sources, gathering and maintaining the data needed, and completing and reviewing the collection of information. If you have comments concerning the accuracy of these time estimates or suggestions for making this form simpler, we would be happy to hear from you. You can write to the Internal Revenue Service, Tax Products Coordinating Committee, SE:W:CAR:MP:T:T:SP, 1111 Constitution Ave. NW,
Catalog Number 52525A |
www.irs.gov |
Form 14039 (Rev. |
File Breakdown
| Fact Name | Description |
|---|---|
| Purpose | Form 14039 is used to report identity theft involving the Internal Revenue Service. |
| Eligibility | Anyone who suspects that their personal information is being used fraudulently for tax purposes can file this form. |
| Filing Method | Form 14039 can be submitted online or mailed to the IRS, depending on individual circumstances. |
| Required Information | Taxpayers must provide personal details including name, address, and Social Security number to complete the form. |
| Processing Time | The IRS typically takes 30 days or more to process reports of identity theft submitted via this form. |
| Follow-up | After filing, taxpayers may receive a PIN or additional steps to secure their records and prevent further issues. |
| State-Specific Forms | Some states have their own identity theft reporting forms. For example, California uses the California Identity Theft Report under California Civil Code § 1798.93. |
| Consequences of Not Filing | If identity theft is not reported, the taxpayer may be held liable for fraudulent tax returns filed under their name. |
| Identity Theft Affidavit | In conjunction with Form 14039, taxpayers may also need to file IRS Form 3949-A, which is the Identity Theft Affidavit. |
| Preventative Measures | Filing this form is a crucial step in protecting one’s tax identity and preventing future issues related to identity theft. |
Guide to Using IRS 14039
If you need to fill out the IRS 14039 form, you likely have a specific situation at hand. Completing the form correctly is essential for addressing your tax concerns. Follow these straightforward steps to ensure you're on the right track.
- Start by downloading the IRS 14039 form from the official IRS website.
- Read through the instructions provided with the form to familiarize yourself with what information you'll need.
- On the form, fill in your name, current address, and Social Security Number in the designated sections.
- Clearly indicate the reason for submitting the form by selecting the appropriate box or providing details in the section provided.
- If applicable, include any additional information that may support your claim, such as identity theft documentation or police reports.
- Double-check all entries for accuracy. Ensure that your details are clear and free from errors.
- Sign and date the form at the bottom to certify its accuracy. Without a signature, the form may not be processed.
- Mail the completed form to the address specified in the instructions accompanying the document.
After submitting the form, keep a copy for your records. Check your mail or email for any correspondence from the IRS regarding the status of your submission. It's important to stay vigilant and respond promptly to any further requests for information.
Get Answers on IRS 14039
- Provide your personal information, including your name, address, and Social Security Number.
- Indicate the specific tax year affected by identity theft.
- Explain how you discovered the identity theft.
- Sign and date the form.
What is the IRS Form 14039?
The IRS Form 14039, also known as the Identity Theft Affidavit, is a document that individuals use to report suspected identity theft involving their tax information. This form helps the IRS confirm your identity when someone else is unlawfully using your Social Security Number (SSN) for tax-related purposes.
Who should use Form 14039?
If you believe your SSN has been compromised and is being used for fraudulent tax returns or benefits, you should use Form 14039. This can apply if you notice suspicious activity on your tax account or if you receive a notice from the IRS about a tax return filed in your name that you did not authorize.
How do I complete Form 14039?
To complete Form 14039, follow these steps:
Be sure to provide accurate and complete information, as this helps expedite the investigation by the IRS.
Where do I send Form 14039?
Once you have completed the form, send it to the IRS address specified in the instructions provided with the form. If you’re unsure, you can also check the IRS website for the latest mailing information.
What should I do after submitting Form 14039?
After submitting the form, monitor your tax account for any updates from the IRS. It’s also wise to keep records of all correspondence related to your identity theft claim. Moreover, consider placing a fraud alert on your credit report to protect yourself further.
Can I e-file my tax return after submitting Form 14039?
Yes, you can still e-file your tax return, but you may need to follow certain steps, especially if the IRS has flagged your account for identity theft. Make sure to follow the IRS guidelines for e-filing in connection to your identity theft claim.
What resources are available for identity theft assistance?
Many resources are available to help victims of identity theft. The IRS offers information on their website, including detailed guidelines and support contacts. Additionally, you can reach out to the Federal Trade Commission (FTC) for assistance, and consider contacting credit bureaus to put additional protective measures in place.
Common mistakes
Filling out IRS Form 14039, the Identity Theft Affidavit, can be a critical step for individuals who believe they are victims of tax-related identity theft. However, certain mistakes often occur during the completion of this form, which can delay the resolution process or even complicate matters further. One common error is providing inaccurate personal information. The IRS needs precise details, including your full name, Social Security number, and address. If any of the information does not match their records, it could lead to unnecessary complications.
Another frequent mistake is neglecting to sign and date the form. The IRS requires a signature to validate your claim. Failing to include your signature could result in the form being rejected, rendering your efforts to report identity theft ineffective. It's essential to double-check that the date is accurate as well—an improper date can also cause delays.
In addition, many people overlook the need to provide supporting documentation. This includes copies of any relevant documents that demonstrate identity theft, such as a police report or evidence of fraudulent activity. Without this evidence, the IRS may have difficulty processing your affidavit, leaving your case unresolved.
Another issue often encountered is not keeping a copy of the completed form for personal records. It’s vital to maintain documentation of any correspondence you have with the IRS. This serves as proof of your efforts and can be valuable if further actions are necessary. Without it, you may find yourself without crucial information should you need to follow up.
Inconsistent information on related forms can also create problems. If you are submitting other documents to the IRS, ensure that all the information is consistent across multiple forms. Discrepancies may trigger additional scrutiny, leading to delays or further complications.
Lastly, it is a mistake to rush through the process. Take your time to read the instructions and ensure each section of the form is filled out correctly. Adequate preparation can save a significant amount of time in the long run and help you navigate through the complicated waters of identity theft effectively.
Documents used along the form
The IRS Form 14039, known as the Identity Theft Affidavit, is an essential document for individuals who believe their personal information has been compromised and misused for tax-related purposes. It serves as a formal declaration to the IRS, helping victims of identity theft resolve issues associated with fraudulent tax filings. In addition to this form, there are several other documents often used in conjunction with it to further assist individuals in handling identity theft situations. The following list provides a brief overview of these important forms and documents.
- Form 1040: This is the standard individual income tax return form that taxpayers use to report their yearly income to the IRS. In cases of identity theft, individuals may need to file an amended return or report false income claims made in their name.
- Form 14096: This is the Identity Theft Complaint form, which can be filed with the IRS when a taxpayer believes they are a victim of identity theft. This form helps provide additional context and details regarding the individual's identity theft case.
- Form 4506-T: Request for Transcript of Tax Return. Individuals may need to obtain their tax transcripts to verify the accurate filing of their returns, especially if fraudulent activity has been detected on their accounts.
- Form W-2: This form is provided by employers to report wages paid to employees. If an identity thief has used your Social Security number, fraudulent W-2s may show up, requiring further investigation and action.
- Identity Theft Report: This report can be filed with local law enforcement or the Federal Trade Commission (FTC). It provides official documentation of the theft and can be useful in resolving disputes with creditors and the IRS.
- Credit Report: Obtaining your credit report is crucial. It allows individuals to monitor for unauthorized accounts or inquiries that may have resulted from identity theft. This report can also be used to support claims to creditors when seeking to repair their financial standing.
- Form 56: Notice Concerning Fiduciary Relationship. In cases where someone else is managing your tax affairs due to identity theft, this form can notify the IRS about the appointed fiduciary, ensuring that the matter is handled appropriately.
Each of these documents plays a significant role in navigating the complex process of resolving identity theft issues with the IRS and other financial institutions. By utilizing the proper forms and documentation, individuals can work towards protecting their financial well-being and restoring their identities.
Similar forms
- Form 14039: Identity Theft Affidavit - This document is used by taxpayers who believe they have been victims of identity theft. It functions similarly to a declaration that helps the IRS address fraudulent activity related to a taxpayer’s account.
- Form 1040: U.S. Individual Income Tax Return - Like the 14039, the 1040 is essential for taxpayers, as it reports income and taxes owed. However, it does not specifically address identity theft but is vital for overall tax filing.
- Form 4506-T: Request for Transcript of Tax Return - This form allows taxpayers to obtain a transcript of their tax returns, which can be crucial for verifying information if identity theft is suspected.
- Form 8822: Change of Address - If someone’s address has been changed due to identity theft, this form can help update the IRS records, ensuring that correspondence is sent to the correct location.
- Form 8862: Information to Claim Earned Income Credit After Disallowance - This form addresses situations where a taxpayer has experienced issues related to their identity, affecting their eligibility for credits. It's connected to ensuring that accurate information is used after identity problems.
- Form 14039-B: Identity Theft Affidavit for Businesses - Similar to the 14039 for individual taxpayers, this version is used by businesses that may face identity theft issues impacting their IRS matters.
- Form 9465: Installment Agreement Request - If a taxpayer needs to address dues resulting from identity theft, this form can establish a payment plan with the IRS. It showcases a proactive approach to remedying tax-related issues.
Dos and Don'ts
Filling out the IRS 14039 form, which is used for reporting identity theft, requires careful attention. Here are some important do’s and don’ts to keep in mind:
- Do: Provide accurate personal information, including your full name and Social Security Number.
- Do: Use black ink when filling out the form to ensure readability.
- Do: Attach any supporting documentation that verifies your identity or situation.
- Do: Sign and date the form to make it valid.
- Do: Keep a copy of the completed form for your records.
- Don't: Leave any required fields blank; ensure all sections are filled out.
- Don't: Use pencil or any non-permanent writing instrument.
- Don't: Submit the form electronically unless instructed; it must be mailed in.
- Don't: Include unnecessary personal information, such as bank account details.
- Don't: Forget to follow up with the IRS if you don’t receive confirmation of your report.
Misconceptions
The IRS Form 14039, also known as the Identity Theft Affidavit, is important for taxpayers who believe their personal information has been compromised. However, several misconceptions about this form exist. Here are five of the most common misunderstandings:
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Misconception 1: Completing the IRS 14039 guarantees a quick resolution of my tax issues.
Fact: While it helps alert the IRS to potential identity theft, the resolution process can take time. Each case is unique and may require follow-up.
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Misconception 2: I must submit a Form 14039 every time I file my taxes.
Fact: The form is only necessary if you suspect that your identity has been stolen, not for every tax return.
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Misconception 3: Filing the form automatically protects me from future identity theft.
Fact: While it adds a layer of security, ongoing vigilance is required. It is essential to monitor personal information consistently.
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Misconception 4: I can file Form 14039 without providing any evidence of identity theft.
Fact: The IRS may require additional information or documentation to support your claim of identity theft.
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Misconception 5: Once I file Form 14039, I don't need to take any other actions regarding my identity theft.
Fact: You should continue to work with credit bureaus and monitor bank statements and credit reports to protect yourself further.
Understanding these misconceptions can help taxpayers navigate the complexities of identity theft and the necessary steps to protect themselves effectively.
Key takeaways
Filling out IRS Form 14039, the Identity Theft Affidavit, is an important step if you suspect you are a victim of tax-related identity theft. Here are key takeaways for you to keep in mind:
- Timeliness is Crucial: Submit the form as soon as you detect possible identity theft. Delay can lead to prolonged issues with your tax account.
- Accurate Information: Provide correct personal information. Inaccuracies may cause delays in processing your claim.
- Follow Up: After submitting the form, monitor your tax account and contact the IRS if you do not receive timely responses regarding your case.
- Documentation: Keep copies of all documents you send. This acts as proof of your claim and helps in any follow-up communication.