1. Introduction: What is Form 14039?

IRS Form 14039, officially titled the Identity Theft Affidavit, is an administrative fraud declaration document published by the Internal Revenue Service (IRS). The IRS operates as a federal bureau under the United States Department of the Treasury, administering the internal revenue code and protecting taxpayer account security.

Unlike personal tax returns or standard schedules used to calculate taxable income, Form 14039 is a fraud reporting form. It is handled by specialized units within the IRS, primarily the Identity Theft Victim Assistance (IDTVA) section.

Form 14039 is the official document used by individuals to inform the IRS that they are actual or potential victims of identity theft. Filing this form alerts federal tax authorities that a criminal may be using your Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN) to file fraudulent tax returns, steal tax refunds, or obtain fraudulent employment.

2. Purpose of the Form

Tax-related identity theft occurs when someone uses your stolen personal identifying information—most commonly your name and Social Security Number—to submit a fraudulent tax return early in the filing season and claim an improper refund. Legitimate taxpayers often only discover the crime when their electronic tax return is rejected because a return has already been filed under their number.

In other cases, criminals use a stolen Social Security Number to gain employment, causing an employer to report wage income to the IRS that the victim never earned. This results in the IRS sending unexpected billing notices demanding taxes, penalties, and interest on phantom income.

Form 14039 exists to solve these critical problems. Submitting the affidavit officially documents the fraud on your federal tax master file. It prompts the IRS to investigate the fraudulent return, clear false wage records, release your rightful refund, and enroll your account in the Identity Protection PIN (IP PIN) program to prevent future unauthorized filings.

3. Who Needs to File This Form

Form 14039 is completed by individuals who have experienced tax-related fraud or who are at imminent risk of tax identity theft. You need to file this form if you fall into any of the following categories:

Rejected Electronic Tax Filers: Your electronic tax return was rejected by the IRS because a return using your Social Security Number or ITIN was already submitted for that tax year.
Recipients of Unearned Income Notices: You received an IRS notice or letter (such as a CP2000 notice) stating that you received wages or income from an employer you never worked for.
Recipients of Unexpected IRS Letters: The IRS mailed you an unexpected notice regarding a tax balance, refund offset, or collection action for a tax year in which you did not file a return.
Victims of Non-Tax Identity Theft: Your wallet, purse, or Social Security card was stolen, or your personal information was exposed in a major data breach, and you want to place a proactive identity theft indicator on your tax account.
Fiduciaries and Guardians: Parents of minor children whose Social Security Numbers were compromised, or executors handling the tax affairs of a deceased taxpayer whose identity was stolen.

4. Who Is Exempt / Not Required to File

Not every identity issue requires Form 14039. You do not need to file this form in the following situations:

Online Identity Verification Notices: If the IRS sends you Letter 5071C, Letter 4883C, or Letter 5747C asking you to verify your identity for a return you actually filed, you should complete the online verification process at the designated IRS website rather than filing Form 14039.
Complaints Filed via IdentityTheft.gov: If you filed a comprehensive identity theft report with the Federal Trade Commission (FTC) through IdentityTheft.gov and authorized electronic transmission to the IRS, the FTC automatically transfers the data, making a separate paper Form 14039 unnecessary.
Routine E-File Rejections: If your electronic return was rejected for ordinary technical reasons—such as a misspelled name, incorrect prior-year AGI, or a math error—you correct the error and re-file without Form 14039.
Business Identity Theft: Business entities (such as corporations, partnerships, or trusts) reporting identity theft must file Form 14039-B (Business Identity Theft Affidavit) instead.

5. When to File

Form 14039 is an event-driven form that should be submitted immediately upon discovering evidence of identity theft:

Immediate Action Required: Submit Form 14039 as soon as you receive an e-file duplicate SSN rejection or an IRS notice indicating unauthorized tax activity.
Filing with a Paper Return: If your tax return was rejected electronically due to a duplicate filing, print your complete paper Form 1040, attach the completed Form 14039 and required identity verification documents, and mail the entire package immediately.
Proactive Filing: If your information was compromised in a data breach or stolen wallet, submit the form promptly to establish account monitoring before tax season begins.

Filing quickly minimizes refund delays and ensures the IRS can halt fraudulent refund disbursements before the funds leave the U.S. Treasury.

6. Where and How to File

Form 14039 cannot be submitted through consumer tax preparation software as an independent standalone e-file. It is submitted through specific paper, fax, or online channels depending on your situation.

How you submit Form 14039 depends on the trigger event:

Attached to a Paper Return: If your e-filed return was rejected due to a duplicate SSN, attach Form 14039 and a clear copy of your government photo ID directly to the front of your signed paper Form 1040. Mail the packet to the specific IRS address as per instructions for your geographical filing location.
In Response to an IRS Notice: If you received an IRS notice regarding suspected fraud, mail or fax Form 14039 and your ID copy directly to the address or dedicated fax number printed on that specific notice.
Standalone or Proactive Filing: If you are filing proactively (no tax return attached), mail the form and ID copy to the centralized IRS Identity Theft processing address or fax it to 855-807-5720.

7. Step-by-Step Instructions to Fill the Form

Form 14039 is a concise two-page form divided into clear functional sections. Review the table below for a section-by-section guide to completing the affidavit.

Section	Required Information	Filing Instructions
Section A	Reason for Filing	Check Box 1 if you are an actual victim of tax-related identity theft; check Box 2 if you experienced non-tax identity theft and are filing proactively.
Section B	Victim Information	Enter your legal name, Social Security Number (SSN) or ITIN, date of birth, current mailing address, and daytime telephone number.
Section B	Prior Address	If you moved since filing your last tax return, enter the prior address shown on your last filed return to help verify your account history.
Section C	Explanation of Issue	List the specific tax years affected (e.g., 2023, 2024), record any IRS notice numbers received, and provide a brief narrative of the fraud.
Section D	Identification Documents	Attach a clear, legible photocopy of a valid government-issued photo ID (driver’s license, state ID, passport, or military ID).
Section E	Declaration & Signature	Sign and date the form under penalties of perjury. If filing for a minor or deceased person, complete the representative block.

Understanding Section A: Tax-Related vs. Non-Tax-Related Theft

Section A determines how the IRS prioritizes your file:

Box 1 (Tax-Related Identity Theft): Check this box if the fraud has already impacted your tax filings—for example, your e-filed return was rejected, you received a notice about an unfiled return, or you received a Form W-2 from an unknown employer.
Box 2 (Potential Tax-Related Identity Theft): Check this box if your personal information was compromised elsewhere—such as in a commercial data breach, phone scam, or stolen wallet—but no fraudulent tax return has been filed yet. This places a security flag on your IRS account to intercept future unauthorized attempts.

8. Required Documents/Information Needed Before Filling

Submitting Form 13989 without proper identification will cause the IRS to reject the affidavit. Assemble the following records before completing the document:

Government-Issued Photo ID: A clear, legible photocopy of your valid driver’s license, state-issued identification card, passport, or military ID.
IRS Correspondence: Copies of any letters, notices, or e-file rejection notices received from the IRS.
Complete Paper Tax Return (if applicable): A signed paper Form 1040 with all W-2s and schedules if you are submitting your legitimate return alongside the affidavit.
Police or FTC Reports (Optional): A copy of your local police incident report or FTC Identity Theft Report (while not legally mandatory, attaching one helps substantiate your claim).
Representative Authority (if applicable): If filing for a minor, attach a birth certificate; if filing for a deceased person, attach Form 56 and court letters of administration.

9. Common Mistakes to Avoid

Errors on Form 14039 can significantly delay the resolution of your tax account. Avoid these frequent mistakes:

Omitting the Photo ID Copy: The IRS will not process Form 14039 without a legible copy of your government-issued photo ID. Forgetting to attach it is the number one cause of processing delays.
Submitting Illegible Copies: Dark, blurry, or washed-out photocopies of driver’s licenses will be rejected by image scanners. Ensure the name, address, photo, and expiration date are clearly readable.
Failing to Sign Under Penalties of Perjury: An unsigned Form 14039 is legally invalid and will be returned to you unprocessed.
Failing to Mail the Paper Tax Return: If your e-filed return was rejected due to a duplicate SSN, submitting Form 14039 alone does not file your taxes. You must attach your signed paper Form 1040 to the affidavit so the IRS can process your return.
Using Form 14039 for a Business: If a partnership, corporation, or trust had its EIN stolen, you must use Form 14039-B, not Form 14039.

10. Penalties for Non-Filing or Errors

Because Form 14039 is a voluntary victim protection affidavit, there are no civil tax penalties or fines for failing to submit it. However, failing to file carries severe practical consequences:

Frozen Tax Refunds: If a criminal filed a return under your SSN, the IRS will freeze processing on your legitimate account, withholding your tax refund until identity theft is formally substantiated.
Erroneous Collection Actions: If a criminal used your SSN for employment, the IRS will assume you failed to report income, issuing statutory deficiency notices and threatening bank levies or wage garnishments.
Vulnerability to Future Fraud: Without Form 14039, your account will not be flagged for protective monitoring or enrolled in the IP PIN program, leaving you vulnerable to repeated fraud every tax season.
Perjury and False Claims Sanctions: Form 14039 is signed under penalties of perjury. Falsely claiming that your own legitimate tax return was filed by an identity thief to evade taxes or escape liability is a federal crime punishable under 18 U.S.C. Section 1001 by heavy fines and imprisonment.

11. Related Forms or Schedules

Form 14039 operates alongside several key identity protection forms and IRS publications:

Form 14039-B: Business Identity Theft Affidavit (for business EIN fraud)
Form 1040: U.S. Individual Income Tax Return
Form 1040-X: Amended U.S. Individual Income Tax Return
Form 56: Notice Concerning Fiduciary Relationship
Form 2848: Power of Attorney and Declaration of Representative
Publication 5027: Identity Theft Information for Taxpayers
Publication 5199: Taxpayer Guide to Identity Theft

12. Frequently Asked Questions

How long does the IRS take to resolve identity theft after filing Form 14039?

Resolving tax-related identity theft is a complex manual process. Due to high case volumes and thorough forensic reviews, case resolution typically takes between 120 and 180 days, and complex cases can take longer. You can check case status by calling the specialized IRS Identity Protection Specialized Unit.

What happens after the IRS verifies my identity theft claim?

Once the IRS confirms you are a victim, the Identity Theft Victim Assistance unit removes the fraudulent return from your account records, processes your legitimate paper return, issues your delayed refund with statutory interest, and enters an identity theft indicator on your account master file.

What is an IP PIN, and will I receive one after filing Form 14039?

An Identity Protection PIN (IP PIN) is a unique 6-digit number assigned to verified identity theft victims. Once enrolled, the IRS mails you a new IP PIN each December on Notice CP01A. You must enter this 6-digit PIN on all future federal tax returns; any return submitted without the PIN is automatically rejected by IRS electronic filters.

Can I file Form 14039 for a deceased relative?

Yes. If an identity thief filed a fraudulent return using the Social Security Number of a deceased family member, the executor or surviving spouse can complete Form 14039. You must check the representative box in Section E, sign the form, and attach a copy of the death certificate along with letters testamentary or Form 56.

Is a formal police report required to submit Form 14039?

No. A local police report is not mandatory to submit Form 14039. The IRS primarily requires a completed form and a clear copy of your government-issued photo ID. However, if you filed a report with your local police department or the FTC, attaching a copy can help substantiate your case.

What should I do with my state tax return if my federal return was stolen?

If your federal tax identity was compromised, your state tax account may also be at risk. Contact your state department of revenue immediately to notify them of the fraud and submit any required state identity theft documentation.

13. Conclusion: Key Takeaways Summarized

IRS Form 14039 is your most powerful tool to protect your tax identity and reclaim your account from fraud. Keep these essential practices in mind:

Essential Fraud Affidavit: Use Form 14039 to report tax-related identity theft or place a proactive security alert on your IRS account.
Always Attach Photo ID: Every Form 14039 must be accompanied by a clear, legible photocopy of a valid government-issued photo identification.
Mail with Paper Return if Rejected: If your e-file was rejected due to a duplicate SSN, mail your complete paper Form 1040 with Form 14039 attached to the front.
Sign Under Penalties of Perjury: Ensure the form is signed and dated by the taxpayer or an authorized fiduciary.
Submit via Approved Channels: Deliver the form to the specific IRS address as per instructions on your notice or use the dedicated identity theft fax line at 855-807-5720.

IRS Form 14039 Guide: Identity Theft Affidavit Instructions