IRS Identity Theft Affidavit (Form 14039)

IRS Form 14039, the Identity Theft Affidavit, is a sworn statement that notifies the Internal Revenue Service that a taxpayer is a victim of identity theft affecting their federal tax records. A taxpayer files it when someone has used their Social Security number to file a fraudulent return, when the IRS rejects an electronically filed return because one was already filed under that number, or when the IRS sends a notice indicating suspicious activity on the account. The form lets the IRS flag the account, investigate the fraud, and protect future filings. The taxpayer signs under penalty of perjury, certifying that the information is true and that they are a victim. The affidavit can be submitted in response to an IRS notice using the address on the notice, attached to a paper return when an e-filed return is rejected, or filed proactively if the taxpayer knows their information was compromised.

IRS Form 14039 can be submitted in several ways depending on the situation, including responding to an IRS notice, attaching it to a paper tax return, or filing it online through the Federal Trade Commission's identity theft reporting system, which forwards it to the IRS. If the IRS has already contacted the taxpayer about suspected identity theft, the form should be mailed or faxed to the address or number on that specific notice. If the taxpayer cannot e-file because a fraudulent return was already submitted under their Social Security number, they attach the completed Form 14039 to a paper return and mail it to the IRS. The taxpayer signs under penalty of perjury. Because processing identity theft cases takes time, the taxpayer should keep copies, continue to file and pay taxes as required, and respond promptly to any follow-up IRS correspondence to resolve the case.

After a taxpayer files IRS Form 14039, the Internal Revenue Service marks the account to track and resolve the identity theft, investigates any fraudulent return, and works to process the taxpayer's legitimate return, though resolution can take several months. The IRS may issue the victim an Identity Protection PIN, a six-digit number that must be entered on future returns to confirm the taxpayer's identity and block fraudulent filings. The taxpayer should continue filing returns and paying any tax due on time during the investigation, since the affidavit does not pause those obligations. The IRS communicates by mail about the status and any additional information needed, so the taxpayer should respond promptly and keep copies of everything submitted. Because the form is signed under penalty of perjury, all statements must be accurate. Filing the affidavit also helps prevent recurring fraud by alerting the IRS to monitor the account.

Reporting identity theft to the IRS with Form 14039 addresses the tax side, but a victim should also take broader steps because the same stolen information often enables other fraud. The Federal Trade Commission's identity theft reporting system creates a recovery plan and an official report, and it can transmit the IRS affidavit electronically. Victims should place a fraud alert or security freeze with the major credit bureaus under the Fair Credit Reporting Act, review credit reports for unauthorized accounts, and file a report with local police if required by creditors. The Social Security Administration should be contacted if benefits or earnings records appear affected. Keeping a detailed record of every report, including dates and confirmation numbers, helps resolve disputes. Because identity theft can spread across financial and government accounts, a coordinated response, with the IRS affidavit as one part, protects the victim more fully than a tax filing alone.

IRS Form 14039 can be filed on behalf of another person in defined circumstances, such as a parent or guardian filing for a dependent minor, an authorized representative filing for an incapacitated adult, or an executor or surviving spouse filing for a deceased taxpayer whose identity was misused. The form includes a section identifying whether the affidavit concerns the filer, a dependent, or another individual, and the person submitting it must have the legal authority to act for the victim. When filing for a deceased taxpayer, supporting documentation such as a death certificate and proof of authority may be required. The signer attests under penalty of perjury that the information is accurate. Because identity thieves sometimes misuse the Social Security numbers of children and deceased persons, the IRS provides this mechanism so a responsible adult can report the fraud and protect the affected account from continued misuse.