How to File the IRS Affidavit of Identity Theft
Learn the official process for alerting the IRS to tax-related identity theft and what to expect as they work to resolve your case and secure your account.
The Internal Revenue Service provides Form 14039, the Identity Theft Affidavit, for taxpayers to report that their personal information has been compromised and used for fraudulent tax purposes. Filing this form is the first formal action to notify the IRS of an issue, such as a fraudulently filed tax return using your Social Security number. This initiates a process within the agency to investigate the claim and place special markers on your tax account to flag questionable activity.
Information and Documents Needed to File
Before completing the affidavit, you must gather specific personal information. You will need your full name, current mailing address, your Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN), and the specific tax year or years affected by the fraudulent activity.
You will be required to explain how you discovered the identity theft. This could be because you received a specific IRS notice, your electronically filed tax return was rejected because a return had already been filed under your SSN, or you were alerted to a data breach involving your personal information.
You must also provide a clear copy of a valid, government-issued identification document. Do not send original documents, as photocopies are sufficient and will not be returned. Accepted forms of ID include:
- A driver’s license
- A state-issued ID card
- A U.S. passport
- A Social Security card
Ensure you use the correct form. Form 14039 is for individual taxpayers. For identity theft related to a business, use Form 14039-B, Business Identity Theft Affidavit. If your SSN was stolen for employment purposes, use Form 14039 and check the box indicating that specific issue.
How to Complete the Identity Theft Affidavit
You can obtain the most current version of Form 14039 from the IRS website. Using the latest revision of the form helps prevent processing issues that can arise from using outdated versions.
The form is divided into several sections. Section A asks you to check boxes that apply to your situation, such as whether you are filing for yourself, on behalf of a dependent, or in response to an IRS notice. If you received a notice, you must enter the specific notice or letter number in the space provided.
In Section B, you will state the reason for filing. You must check a box indicating either that your information has been used for tax fraud, or that you are at risk for it. You will then provide a brief explanation, such as an e-file rejection, or describe the event that put you at risk, like a data breach, and include the date of the incident.
The following sections collect your personal details and information about the tax return for the year in question, including your filing status and the address used. Finally, Section F requires your signature and the date. An unsigned affidavit is invalid and will be rejected by the IRS.
Submitting the Affidavit and What Happens Next
Once you have completed and signed Form 14039, submit it to the IRS by mail or fax. The correct mailing address or fax number is provided in the form’s instructions. If you are filing in response to a specific IRS notice that included a fax number, you should use that number. Alternatively, the Federal Trade Commission’s website, IdentityTheft.gov, offers a service that helps you complete and submit the form electronically to the IRS.
After the IRS receives your affidavit, it will send a letter acknowledging its receipt and begin its investigation. The agency will place a special marker on your account to monitor for fraudulent activity. While the IRS aims to resolve cases within 120 days, backlogs mean the process currently takes much longer, with an average resolution time of over a year and a half.
An outcome of resolving a tax identity theft case is the issuance of an Identity Protection Personal Identification Number (IP PIN). An IP PIN is a six-digit number assigned to taxpayers to help prevent the misuse of their Social Security number on fraudulent returns. Once your case is resolved, the IRS will mail you a CP01A Notice with a new IP PIN for the next tax season, and you will receive a new one each year. This PIN must be used on all future federal tax returns.