IRS Form 14039, the Identity Theft Affidavit, is a sworn document filed with the Internal Revenue Service to report that a taxpayer has been or may be a victim of tax-related identity theft. This occurs when someone uses another person's Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN) to file a fraudulent tax return, typically to claim a refund. The IRS received over 1 million identity theft reports in recent years, making this one of the most commonly filed affidavits with the federal government.

The form is authorized under IRC Section 6109 and IRS Procedures outlined in IRM (Internal Revenue Manual) 25.23.2. Filing Form 14039 triggers the IRS Identity Protection Specialized Unit (IPSU) to investigate the fraud, place an identity theft marker on the taxpayer's account, and issue an Identity Protection PIN (IP PIN) for future filings. Under the Taxpayer First Act of 2019 (P.L. 116-25), the IRS expanded the IP PIN program to all taxpayers nationwide.

Form 14039 is not the same as a police report or an FTC Identity Theft Report (filed at IdentityTheft.gov), though both may be necessary. The IRS affidavit specifically addresses tax-related identity theft and initiates the IRS's internal investigation and account protection procedures. The form requires the taxpayer to provide personal identification, describe the type of identity theft experienced, and include supporting documentation such as a copy of a government-issued photo ID and proof of identity.

Form 14039 should be filed when a taxpayer's electronically filed return is rejected because a return using the same SSN has already been filed for that tax year. This is the most common indicator of tax identity theft -- the fraudster files early in the season to claim the victim's refund before the legitimate taxpayer files.

The affidavit is also needed when the IRS sends a notice or letter indicating suspicious activity, such as CP 01A (Identity Theft Post-Assessment), Letter 5071C (Identity Verification), or a notice of additional income reported on the taxpayer's account that they did not earn. These notices indicate that a third party may have used the taxpayer's SSN for employment or tax filing purposes.

Taxpayers who receive a W-2 or 1099 from an employer they never worked for should file Form 14039, as this suggests someone used their SSN for employment. Victims of data breaches involving SSN exposure should also consider filing proactively, even if a fraudulent return has not yet been detected.

Failing to file Form 14039 promptly can delay the taxpayer's legitimate refund for months while the IRS sorts out duplicate filings. The IRS's standard resolution timeline is 120 to 180 days from receipt of the affidavit, and delays in filing extend this timeline further. Without the affidavit, the IRS cannot initiate its identity theft case resolution process.

The taxpayer's full legal name, current mailing address, SSN or ITIN, and date of birth must be provided. This information must exactly match the records the IRS has on file; discrepancies can delay processing. If the taxpayer has recently changed their name (through marriage, for example), both the current and previous names should be included.

The form requires the taxpayer to identify the specific type of identity theft: whether someone filed a fraudulent tax return using the taxpayer's SSN, whether the taxpayer's SSN was used for employment by an unauthorized person, or whether the taxpayer received an IRS notice indicating potential identity theft. The tax year(s) affected must be specified.

Supporting documentation is mandatory. The IRS requires a clear, legible copy of a government-issued photo identification (driver's license, state ID, or passport) and a secondary document verifying identity (Social Security card, W-2, or utility bill). The documentation must show the taxpayer's name and SSN or photo.

A detailed description of how the taxpayer discovered the identity theft strengthens the affidavit. This may include the date of discovery, the IRS notice number received, or the rejection code from an e-filed return. If a police report was filed, the report number and jurisdiction should be included.

The taxpayer must sign the affidavit under penalty of perjury under 18 U.S.C. 1621 and 26 U.S.C. 7206. Filing a false Form 14039 is a federal crime. The completed form can be submitted by mail (to the address specified in the accompanying IRS notice) or faxed to the IRS Identity Protection Specialized Unit. Electronic filing of Form 14039 is not currently available.