Quick Review: IRS Identity Theft Affidavit Form 14039 alerts the IRS that personal information may have been misused for tax-related fraud. This guide explains when taxpayers may need it, what it generally requests, how to submit it, and what to do afterward.
A New Channel for Evaluating Tax Identity Protection
LIMITED TIME OFFER: 90-DAY FREE TRIAL. USE CODE: 3 MONTHS FREE.
Tax identity theft can feel daunting because the warning may arrive only after a fraudulent tax return has been filed. A rejected electronic return, an unfamiliar IRS notice, or unrecognized income on a tax record can create confusion at the exact time a taxpayer expects a routine filing experience.
The IRS Identity Theft Affidavit Form 14039 is an official IRS document designed to report suspected tax-related identity theft. It helps notify the IRS that a taxpayer’s Social Security number or Individual Taxpayer Identification Number may have been misused.
This article provides general educational information. Taxpayers should review the latest instructions on IRS.gov and consider consulting a qualified tax professional or attorney about their individual circumstances.
What Is IRS Identity Theft Affidavit Form 14039?
Form 14039, Identity Theft Affidavit, is used by individual taxpayers who believe someone has used their personal information to affect their federal tax account. The form gives the IRS information it can use to identify questionable activity and review returns or account records associated with the taxpayer.
A taxpayer may encounter the form after:
- An electronically filed return is rejected because a return has already been filed using the same SSN or ITIN
- The IRS sends a notice about a return the taxpayer did not file
- An unexpected tax transcript or account change appears
- Income from an unfamiliar employer appears in IRS records
- The taxpayer believes they are an actual or potential victim of identity theft that could affect their tax account
An SSN, or Social Security number, is the federal identification number generally used by U.S. citizens and eligible residents. An ITIN, or Individual Taxpayer Identification Number, is used for certain individuals who need a federal tax identification number but are not eligible for an SSN.
Form 14039 is intended for individual tax matters. Businesses, estates, trusts, and exempt organizations may need the separate Form 14039-B, Business Identity Theft Affidavit.
Why Tax Identity Theft Requires Prompt Attention
Tax identity theft occurs when someone uses stolen personal information to interact with the tax system. A common scheme involves filing a fraudulent return early and directing the refund to an account controlled by the criminal.
The problem may remain invisible until the legitimate taxpayer files. At that point, the IRS may reject the taxpayer’s electronic return because its records already show a filing under that SSN or ITIN.
Other signs may include:
- An IRS notice concerning a return or balance the taxpayer does not recognize
- Unfamiliar wages, interest, or other income on an IRS transcript
- A notice stating that an IRS online account was created or accessed without authorization
- A refund delay connected to identity verification
- A tax transcript requested without the taxpayer’s knowledge
The consequences can extend beyond a delayed refund. Taxpayers may need to provide documentation, answer identity verification questions, correct inaccurate records, and communicate with the IRS while the agency reviews the matter. The process can also create challenges when a taxpayer needs accurate income records for another filing or financial decision.
The IRS provides official guidance through its Reporting Identity Theft FAQ and Identity Theft Central.
When Should a Taxpayer Consider Form 14039?
The IRS states that an actual or potential victim of identity theft may complete Form 14039 when the taxpayer wants the IRS to mark the account for questionable activity. This can apply even when the taxpayer does not yet know whether a fraudulent return was filed.
A taxpayer may need to pay particular attention when an IRS notice specifically directs them to complete the form. The notice may provide a dedicated mailing address, fax number, response deadline, or telephone number. Those instructions should generally take priority over general submission instructions.
Form 14039 may also be relevant when an e-filed return is rejected because the taxpayer’s SSN or ITIN, or a dependent’s SSN, was already used on another return. The IRS and Taxpayer Advocate Service provide special instructions for submitting the rejected return, the affidavit, and supporting documentation together.
Form 14039 generally is not intended for identity theft that has no known or suspected tax-related effect. For example, a compromised credit card or bank account may require action with the financial institution, credit bureaus, law enforcement, or the Federal Trade Commission, but it does not automatically require an IRS affidavit.
What Information Does Form 14039 Generally Request?
The form asks for information that helps the IRS identify the taxpayer, understand the suspected misuse, and locate potentially affected records. The exact wording and requirements may change, so taxpayers should use the current version and instructions.
The form generally requests:
-
Taxpayer identification information
This may include the taxpayer’s name, current address, date of birth, SSN or ITIN, and contact information. -
Information about the suspected identity theft
The taxpayer indicates whether they know or suspect that someone used their information to file a tax return or whether they are an actual or potential victim seeking an account marker. -
The tax year or years affected
The taxpayer identifies the year connected to the suspicious return, notice, income record, or other activity. -
A description of the issue
The taxpayer may need to explain how the issue was discovered, when it occurred, and why the activity appears suspicious. -
Supporting documents
Depending on the situation, attachments may include an IRS notice, an electronic filing rejection, a paper tax return, or other relevant records. -
Signature and date
The taxpayer must sign and date the form. The signature certifies that the information provided is accurate to the best of the taxpayer’s knowledge.
Taxpayers should avoid submitting unnecessary sensitive information. They should provide the documents requested by the IRS or identified in the current instructions and keep copies of everything submitted.
Practical Steps to Take Before Submitting Form 14039
Careful preparation can help streamline communication with the IRS. Before submitting the affidavit, a taxpayer should consider the following steps:
- Read any IRS notice completely. Identify the response address, fax number, telephone number, deadline, and documents requested.
- Confirm that the issue is tax-related. Determine whether the concern involves a tax return, IRS account, wage record, refund, tax transcript, or other IRS activity.
- Gather relevant records. Collect the notice, e-file rejection message, tax return copy, transcript, and correspondence that support the concern.
- Review the current form. Download the latest Form 14039 and follow the instructions printed with that version.
- Complete every applicable section. Missing information may make it harder for the IRS to connect the affidavit to the correct account.
- Sign and date the form. An unsigned affidavit may not be processed.
- Make copies for personal records. Keep the completed form, attachments, mailing receipt, fax confirmation, or online submission confirmation.
- Use only official submission channels. Verify the destination through IRS.gov rather than relying on an unsolicited email, text message, or third-party website.
The IRS explains that Form 14039 may be submitted online in qualifying situations, by mail, or by fax. The correct method depends on whether the taxpayer is responding to an IRS notice, filing a paper return after an e-file rejection, or reporting suspected identity theft without a notice.
What Happens After Form 14039 Is Submitted?
Submitting Form 14039 does not guarantee a specific processing time, refund date, or outcome. The IRS may review the taxpayer’s account, compare returns and records, request additional documentation, or contact the taxpayer by mail.
Taxpayers should continue responding to IRS communications and keep their address current. If a notice provides a telephone number, that number may be the most appropriate contact route. The IRS also identifies 800-908-4490 as a specialized identity theft assistance line. Taxpayers should verify current contact details on IRS.gov before calling.
Form 14039 is part of the official IRS response process. It is not a substitute for filing a legitimate tax return, answering an identity verification request, securing compromised accounts, or reporting broader identity theft through the appropriate agencies.
How Tax Guardian Fits Into the Process
Tax Guardian is a private monitoring and support service. It does not replace the IRS, Form 14039, official IRS notices, or professional tax and legal advice. It also does not claim to prevent tax identity theft.
Instead, Tax Guardian continuously monitors IRS account activity for suspicious changes and provides alerts when activity may require attention. Depending on the selected plan, monitoring may include signals related to:
- Fraudulent return activity
- Stolen refund attempts
- Income mismatches involving W-2 or 1099 records
- Identity mismatches
- Other unusual IRS transcript activity
Tax Guardian can help make IRS-related activity more visible before a taxpayer discovers a problem through a rejected return or delayed refund. Its recovery support may also help eligible members understand alerts, organize next steps, and connect with restoration specialists. Coverage, support, and refund replacement benefits vary by plan and are subject to applicable terms.
Learn more about Tax Guardian’s tax identity protection services or review available plans and pricing.
Four Frequently Asked Questions
Is Form 14039 the same as an IRS Identity Protection PIN?
No. Form 14039 is an affidavit used to report suspected tax-related identity theft or request that the IRS flag an account. An Identity Protection PIN, or IP PIN, is a six-digit number used to help verify a taxpayer’s identity when filing a federal tax return. Visit the IRS IP PIN information page for current guidance.
Can a taxpayer submit Form 14039 if no fraudulent return is confirmed?
The IRS states that an actual or potential identity theft victim may complete Form 14039 to request that the IRS mark the account for questionable activity. Taxpayers should review the current form instructions and verify that their situation is appropriate for the affidavit.
Does Form 14039 replace a tax return?
No. Form 14039 reports suspected identity theft. It does not replace a legitimate federal tax return. If an e-filed return is rejected, taxpayers should follow the IRS instructions for submitting the paper return, rejection documentation, and affidavit.
Can Tax Guardian file Form 14039 for a taxpayer?
Tax Guardian’s private monitoring and support services are separate from the IRS filing process. Members may receive alerts and recovery guidance, but taxpayers should follow official IRS instructions and consult a qualified professional when they need individualized advice about completing or submitting the form.
Turning Awareness Into Action
IRS Identity Theft Affidavit Form 14039 gives individual taxpayers an official way to notify the IRS about suspected tax-related identity theft. Understanding when it may apply, preparing accurate information, following the notice or current IRS instructions, and keeping complete records can help streamline the response process.
Proactive monitoring adds a separate layer of awareness. Tax Guardian helps taxpayers watch IRS activity, receive alerts, and access recovery support when suspicious activity appears. Explore Tax Guardian protection options to take a more informed approach to tax identity security.
SEO Fields
- Yoast SEO Title Tag: IRS Identity Theft Affidavit Form 14039 Guide
- Yoast Meta Description: Learn when to use IRS Identity Theft Affidavit Form 14039, what information it requests, how to submit it, and steps to take after suspected tax identity theft.
- Yoast Focus Keyword: IRS identity theft affidavit Form 14039
Disclaimer: Tax Guardian Software Solutions provides access to legal services offered by the Tax Guardian Network. None of the above corporate entities, nor its officers, employees, or sales associates directly or indirectly provide legal services, representation, or advice. Any forms provided are not legal advice and should not be construed as such. You should consult with a lawyer to confirm the form meets your needs. Use of this website and the services is subject to Tax Guardian Software Solutions terms of service and data protection addendum.
© 2025-2026 Tax Guardian. America’s First Tax Identity Protection Suite™.
