Guide to Completing IRS Form 14039 Identity Theft Affidavit
You can file IRS Form 14039, Identity Theft Affidavit when someone else uses your Social Security Number (SSN) to file a tax return. To alert the IRS that your identity has been stolen, you file this form. The IRS will refer your account to an identity theft specialist for evaluation.
When to File the IRS Identity Theft Affidavit
The IRS catches many cases of tax-related identity theft before they cause problems. Suspicious returns may be flagged or rejected. The IRS may ask you to verify your identity before these returns are accepted, and you won’t need to file Form 14039 in these cases unless you are told to by the IRS.
Some taxpayers discover that someone stole their SSN when they attempt to e-file their tax return. If the IRS rejects the return because the SSN has been used on a tax return for the same tax year, it could be due to identity theft. Be sure you don’t have any typos or other problems before filing IRS form 14039 that caused the IRS to reject the return.
There are three main situations where you should file Form 14039:
- Someone else files a return using your SSN that is accepted, so you can’t file your return using E-file. You can also file this form on behalf of another person if they are your dependent or if you have been appointed as guardian, conservator, or power of attorney.
- An IRS notice or letter instructs you to file Form 14039. Check Box 2 in Section A and include the notice number.
- You are a victim of identity theft that is unrelated to a tax return, but you want to alert the IRS that someone else may have your personal information.
How to Complete and Submit Form 14039
Explain your issue and how you discovered that your identity had been stolen in Section B. Attach any supporting documentation, such as a notice you received from the IRS, and submit it along with the form.
You can’t electronically file the IRS Identity Theft Affidavit. You will need to submit the form by mail or fax.
Where you send the form depends on your reason for filing. You should only send the form using one method—don’t send Form 14039 by both fax and mail.
Follow these instructions when submitting the form:
- When filing Form 14039 in response to an IRS notice, you can fax the document if the IRS notice includes a fax number. If not, mail the form to the address listed on the IRS notice.
- If you are a victim of identity theft, but no have current tax-related issues, you can use the fax number or the address listed on page 2 of Form 14039.
- When you are filing Form 14039 because someone else used your SSN or your dependent’s SSN to file a return, attach the Identity Theft Affidavit to your tax return and send it to the address where you normally file your tax return. If you already mailed your paper tax return, you can send Form 14039 on its own to the same address. Visit the IRS “Where to File” page to find the address you should use when submitting your tax return.
What Happens After You Submit the Identity Theft Affidavit
You should receive an acknowledgment letter from the IRS after they receive your Identity Theft Affidavit. The IRS will refer your case to the Identity Theft Victim Assistance (IDTVA) organization for processing.
The IDTVA will investigate your case to determine if any other fraudulent returns have been filed using your information. They will work to have any fraudulent returns removed from your account and to process your correct return and release your tax refund.
IDTVA attempts to resolve cases within 120 days, but complex cases can take up to 180 days. The IRS sends a notification when they settle your case.
The IRS may also give you an Identity Protection Pin— a six-digit number you use to confirm your identity when filing your return. The Identity Protection Pin can help prevent cases of tax-related identity theft on future returns.
Help With IRS Identity Theft
At TaxCure, we have a large network of tax professionals from around the country. Not all tax professionals can help with IRS Identity theft, our system allows you to filter by the top professionals that do have experience with submitting IRS form 14039 and resolving issues from tax identity theft. You can start your search here which lists the top professionals with IRS tax identity theft experience. We are dedicated to making it easier for taxpayers to find professionals to help them with their unique tax situations.