Article Guide
The IRS 14039 form, commonly known as the Identity Theft Affidavit, plays a crucial role for taxpayers who suspect they have become victims of identity theft. Understanding this form is essential for anyone facing the unsettling possibility that their personal information has been compromised. When individuals notice unusual activity on their tax accounts or receive notifications about tax returns filed in their names, the IRS 14039 offers a pathway to report these concerns officially. Filling out this affidavit allows taxpayers to explain their situation to the IRS, helping the agency investigate and rectify issues associated with fraudulent activity. Moreover, the form guides individuals through the necessary steps they should take to protect themselves, including what to do if they believe their Social Security number has been misused. As identity theft continues to be a pressing issue, knowing how to properly utilize the IRS 14039 form can aid in reclaiming financial security and safeguarding sensitive personal information.
Form Sample
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
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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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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. |
Document Specifications
| Fact Name | Details |
|---|---|
| Purpose | The IRS Form 14039 is used to report identity theft and to request the Identity Theft Affidavit. |
| Eligibility | Individuals who believe they have been victims of identity theft can submit this form. |
| Submission | The form should be submitted to the IRS for them to process the case of identity theft. |
| Attachments | You may need to attach supporting documentation to verify your identity and the claim. |
| Governing Law | This form falls under federal law regarding identity theft protections. |
| Processing Time | Processing times can vary, but expect several weeks for the IRS to respond. |
Steps to Filling Out IRS 14039
After you complete the IRS Form 14039, it’s essential to ensure that you follow up appropriately based on your situation. The next steps typically involve submitting the form and waiting for a response from the IRS, which may include further actions or guidance depending on the details you provided.
- Obtain the form: Download IRS Form 14039 from the official IRS website or request a physical copy.
- Provide personal information: Enter the required details, such as your name, Social Security number, and contact information.
- Indicate the reason: Check the appropriate box or section that corresponds to why you are filing the form.
- Detail the incident: If necessary, describe the identity theft incident briefly, including how and when it occurred.
- Sign and date the form: Ensure that you sign the form and include the date of completion at the designated area.
- Submit the form: Mail the completed form to the address specified by the IRS, or follow the submission guidelines provided.
More About IRS 14039
What is IRS Form 14039?
The IRS Form 14039 is a document used to report identity theft related to tax issues. Taxpayers complete this form to inform the IRS that they are victims of identity theft or suspect that someone has used their personal information to file a fraudulent tax return.
Who needs to fill out Form 14039?
Individuals who believe their identity has been stolen or that someone else may have filed a tax return using their name and Social Security number should fill out Form 14039. This form should also be completed by taxpayers who receive a notice from the IRS indicating that they have multiple returns filed for the same tax year.
How do I submit Form 14039?
Form 14039 can be submitted by mailing it to the address provided in the instructions accompanying the form. Alternatively, individuals can submit it electronically if using a tax software that supports this function. Ensure that you keep a copy for your records.
What information is required on Form 14039?
The form requires basic personal information, including your name, Social Security number, address, and details about the suspected identity theft. This may include information about the fraudulent tax return and any correspondence received from the IRS regarding the issue.
What happens after I submit Form 14039?
Once IRS processes your Form 14039, they will investigate the claim. This may result in the issuance of an identity theft affidavit. You should receive a confirmation or follow-up communication from the IRS regarding the status of your report and any further steps you may need to take.
Will filing Form 14039 affect my tax refund?
Filing Form 14039 may delay your tax refund, especially if a fraudulent return has been filed using your information. The IRS will need time to verify your identity and address any discrepancies before processing your refund.
Is there a deadline to file Form 14039?
There is no specific deadline for submitting Form 14039. However, it is advisable to file the form as soon as you suspect identity theft to facilitate the IRS investigation and to protect yourself from further financial harm.
Can I get help with Form 14039?
Yes, individuals can seek assistance from tax professionals, community organizations, or the IRS itself. The IRS website provides resources and guidance for completing the form accurately. If needed, tax professionals can offer personalized assistance tailored to your situation.
What if I need to check the status of my Form 14039?
To check the status of your Form 14039, you can contact the IRS directly. Be prepared to provide your personal information, including your Social Security number, so that they can locate your report and provide an update on your case.
What should I do if I receive a notice from the IRS after submitting Form 14039?
If you receive a notice from the IRS after submitting Form 14039, read it carefully. The notice may provide instructions or additional steps to take. If the notice relates to identity theft, respond promptly to follow any guidance provided, as this will assist in resolving your case quickly.
Common mistakes
Not providing complete personal information. Individuals often forget to fill in their full name, address, or Social Security number, which can lead to processing delays.
Submitting the form without signing it. A signature is a crucial part of the form, and without it, the IRS cannot consider the submission valid.
Failing to mark the appropriate reason for filing. Whether it’s due to identity theft or other reasons, missing this step can result in confusion during the review process.
Using incorrect or outdated forms. Ensuring you have the latest version of the IRS 14039 form is essential; an old version may not be accepted.
Omitting required supporting documents. When applicable, individuals must include the necessary documents to substantiate their claims, or the application may be rejected.
Neglecting to keep a copy for personal records. It’s wise to retain a copy of the completed form for future reference, especially if issues arise.
Overlooking submission instructions. Following the designated mailing or electronic submission guidelines is vital; failing to do so can lead to delays or rejection.
Not using a secure method for filing. Whether submitting electronically or via mail, individuals should ensure their sensitive information remains protected during transit.
Thinking it's a one-time submission. In cases of recurrent identity theft, multiple submissions might be necessary, and people often underestimate the need for follow-ups.
Ignoring IRS communication post-submission. After filing, it’s important to stay alert for any correspondence from the IRS regarding the status of the form or additional requirements.
Documents used along the form
The IRS Form 14039, also known as the Identity Theft Affidavit, is a crucial document used to report instances of identity theft to the Internal Revenue Service (IRS). However, this form is commonly accompanied by other essential documents. Below is a list of additional forms and documents that may be used in conjunction with the IRS 14039 form.
- IRS Form 4506-T: This form is used to request a transcript of tax return information from the IRS. Individuals may need this information to verify their filing status or to provide proof of income, particularly after experiencing identity theft.
- IRS Form 1040: The standard individual income tax return form, Form 1040 collects income, deductions, and credits. It may be necessary to complete and submit this form to ensure accurate reporting of tax obligations post-identity theft.
- Identity Theft Report: A report generated when a victim files a complaint with the Federal Trade Commission (FTC) or local law enforcement. This document serves as official proof of identity theft and can support claims made on the IRS Form 14039.
- Form 14157: The Tax Return Preparer Fraud or Misconduct Complaint Form is used to report any misconduct by tax preparers. If identity theft occurs through a preparer, this form can be an important addition to an individual's case.
Having these documents on hand can facilitate a smoother resolution process when dealing with identity theft and its implications on tax filings. Properly addressing these issues ensures that individuals can reclaim their financial security.
Similar forms
The IRS Form 14039, also known as the Identity Theft Affidavit, is similar to the IRS Form 2848, the Power of Attorney and Declaration of Representative. Both forms allow individuals to authorize someone to act on their behalf regarding tax matters. While the 14039 specifically addresses the issue of identity theft, the 2848 enables taxpayers to grant power of attorney to representatives for a variety of tax-related situations, ensuring they can navigate complex tax issues effectively. Both documents serve to streamline interactions with the IRS, allowing appointed individuals to handle matters pertinent to the taxpayer's financial well-being.
Another related document is the IRS Form 8822, Change of Address. Much like the 14039, Form 8822 ensures that the correct information is on file with the IRS. This form is used by taxpayers to notify the IRS of a change in their mailing address, which is crucial for receiving important tax documents and correspondence. While the 14039 reports identity theft, the 8822 helps maintain updated personal data, preventing potential issues related to lost or delayed correspondence that could arise when a taxpayer's information is compromised.
Similarly, Form 9465, the Installment Agreement Request, also connects with the concept of managing one’s tax obligations. Just like the 14039 is a response to an adverse situation, the 9465 offers a proactive solution to taxpayers who can’t pay their tax bill in full. Both forms engage the IRS to establish a clear plan—whether to report a crime or set up a manageable payment schedule—demonstrating how individuals can take steps to address their financial situation with the agency.
Another document to consider is the IRS Form 1040X, the Amended U.S. Individual Income Tax Return. This form serves as a corrective tool similar to how the 14039 reports identity theft. An individual submits Form 1040X when they've made a mistake on their previous tax return, necessitating correction. The need for justice and clarity in taxes links both forms; while one addresses wrongful acts against a taxpayer’s identity, the other rectifies errors in reported income or deductions, ensuring the taxpayer’s rights and information are accurately represented.
Lastly, the IRS Form 1095-A, Health Insurance Marketplace Statement, shares a conceptual thread with Form 14039. Though its focus is on healthcare coverage reporting, both documents are essential for maintaining accuracy with the IRS. Form 1095-A provides vital information about health insurance obtained through the Marketplace, which may affect a taxpayer's filing status or eligibility for certain credits. In both cases, accurate documentation significantly impacts a taxpayer’s overall compliance and financial well-being.
Dos and Don'ts
When filling out the IRS Form 14039, it’s important to follow certain guidelines to ensure accuracy and compliance. Here’s a list of things you should and shouldn’t do.
- Do confirm that you are indeed a victim of identity theft before filing the form.
- Do provide accurate personal information, including your name and Social Security number.
- Do clearly describe the identity theft incident and relevant details.
- Do keep a copy of the completed form for your records.
- Do submit the form to the correct IRS address specified in the instructions.
- Don't rush through the form. Take your time to ensure all sections are completed correctly.
- Don't leave any required fields blank, as this may delay processing.
- Don't use a pencil. Fill out the form with blue or black ink only.
- Don't neglect to sign and date the form before submitting.
By adhering to these guidelines, you can navigate the process more smoothly and protect your interests as a victim of identity theft.
Misconceptions
The IRS Form 14039, also known as the Identity Theft Affidavit, plays a critical role in cases of identity theft related to tax returns. However, many people hold misconceptions about this form. The following points clarify seven common misunderstandings:
- Form 14039 is only for individuals who have already been victims of identity theft. While primarily designed for those impacted by identity theft, the form can also be used if someone suspects their information has been compromised.
- Submitting Form 14039 guarantees a refund. Completing this form does not ensure that a refund will be issued. The IRS will investigate the claim before making any decisions related to refunds.
- You can only submit Form 14039 during tax season. This is not true. You can submit Form 14039 any time you believe your identity has been compromised, even outside of the traditional tax season.
- The form can only be submitted online. Although electronic submission is possible, you may also print the form and submit it by mail. Both methods are acceptable.
- Filing Form 14039 means the IRS will automatically handle other tax issues. Filing this affidavit does not automatically resolve all your tax problems. It addresses identity theft specifically, but other tax matters may still require separate attention.
- Once submitted, the IRS will never contact you again. This is incorrect. After filing, the IRS may contact you for further information or clarification regarding your claim.
- Only individuals can file Form 14039. In fact, businesses can also file this form if they are victims of identity theft. Both individual and business taxpayers are eligible.
Understanding these misconceptions can help individuals navigate the process more effectively and ensure they take the necessary actions in cases of identity theft.
Key takeaways
When filling out and using the IRS Form 14039, it is important to understand a few key points to ensure the process goes smoothly.
- Form 14039 is used to report suspected identity theft to the IRS.
- Ensure all personal information is accurate and complete before submission.
- Keep a copy of the filled-out form for your records.
- Submitting the form may help prevent further issues related to your identity and tax filings.
- Follow up with the IRS after submitting the form to confirm they have received it and to check on the status of your case.