Form 14039: How to File the IRS Identity Theft Affidavit

Form 14039, the IRS Identity Theft Affidavit, is the form an individual files when someone has used their Social Security number or Individual Taxpayer Identification Number to file a fraudulent federal tax return or otherwise commit tax-related fraud. Submitting it opens a case with the IRS Identity Theft Victim Assistance unit, places a protective marker on your tax account, and starts the process of clearing fraudulent activity from your records. Filing promptly matters, because these cases can take a long time to resolve.

When to File Form 14039

File the form when you have a concrete sign that your taxpayer identity has been misused. The IRS points to four common triggers:¹

Your e-filed return is rejected because a return using your SSN has already been filed for that tax year.
You get an IRS notice about a return you didn’t file, a balance you don’t owe, or income you didn’t earn.
Someone else has already claimed your dependent using that dependent’s SSN or ITIN.
You receive a W-2 or other income statement from an employer you never worked for, suggesting your SSN was used to get a job.

If your e-file was rejected and you now have to file on paper, attach the completed Form 14039 to the back of that paper return.²

When Not to File It

Not every identity problem calls for this affidavit, and filing it when you shouldn’t can slow your case down. Skip Form 14039 if:

You received an IRS identity verification letter such as a 5071C or 5447C. Follow the instructions in the letter and use the online verification tool or phone number it provides.³
You already filed a Form 14039 for the same incident. Duplicates create confusion.
Your identity was stolen but you have no sign of tax fraud. Request an Identity Protection PIN instead to guard future returns.²
A parent or guardian claimed a dependent you also tried to claim. The IRS treats that as a custody dispute, not identity theft.

If you received a notice asking you to verify a return, the IRS’s online verification service lets you confirm whether you filed it and, if you didn’t, notify the IRS directly without a separate affidavit.⁴

How to Fill Out the Form

You can complete Form 14039 through an interactive wizard on the IRS website or download the paper PDF (revision date May 2024).⁵²

The form asks for your full legal name, current mailing address, and the SSN or ITIN that was misused. Enter the tax year or years affected; if you don’t know which years, you can enter “Unknown.”²

You then indicate the type of fraud. The current form gives three options: someone filed a fraudulent federal tax return using your information, your dependent was fraudulently claimed, or your SSN or ITIN was used for employment. Check every box that applies.²

Identification You Must Attach

Attach clear, legible photocopies of government-issued identification so the IRS can confirm you are the real owner of the SSN or ITIN. Acceptable documents generally include a valid driver’s license, U.S. passport, or Social Security card, and a military ID or state non-driver ID card may also work. Without this documentation, the IRS may not be able to place a protective marker on your account.²

The Perjury Signature

You sign the form under penalty of perjury, declaring that everything on it is true, correct, and complete. Providing false information on a document signed this way is a federal felony punishable by up to three years in prison, a fine of up to $100,000, or both.⁶

If Someone Files for You

If illness, incapacity, or other reasons prevent you from filing yourself, a representative, conservator, parent, or guardian can sign and submit the form on your behalf. They check the appropriate box and attach proof of authority, such as a completed Form 2848 (Power of Attorney and Declaration of Representative) or a court-issued conservatorship order.²

How to Submit It

You have three ways to get the form to the IRS:

Online: complete the interactive form and submit electronically through the IRS site.⁵
Fax: send the completed, signed form with ID copies to the IRS toll-free fax number, 855-807-5720.²
Mail: send the form and ID copies to Department of the Treasury, Internal Revenue Service, Fresno, CA 93888-0025. A trackable service gives you proof of delivery.²

The IRS does not accept this form by standard email because of the sensitive information it contains. If you’re attaching it to a paper return because your e-file was rejected, mail everything together to the address in your return’s instructions.

What Happens After You File

Once the IRS receives your affidavit, the Identity Theft Victim Assistance unit opens a case, works to remove the fraudulent return from your account, and releases any legitimate refund you are owed. You’ll receive a letter when the case is resolved.⁷

The IRS’s stated goal is to resolve cases within 120 days.⁷ Actual times have been much longer. As of 2024, the Taxpayer Advocate Service reported average resolution times of roughly 22 months because of a large backlog.⁸ The IRS and TAS have set a goal to bring that average down to 90 days or less by the end of 2026.⁹

To check on your case, call the Identity Protection Specialized Unit at 800-908-4490.¹⁰ If your case has been open a long time or a delayed refund is causing financial hardship, the Taxpayer Advocate Service, an independent organization within the IRS, may be able to step in. Use the qualifier tool on the TAS website or contact your local TAS office.⁹

The IP PIN You Get on the Other Side

Once your case is resolved, the IRS typically enrolls you in the Identity Protection PIN program. An IP PIN is a six-digit number you enter on your tax return each year to prove you are the real filer, and it blocks anyone else from filing a return under your SSN even if they have the number.¹¹

Confirmed identity theft victims receive a new IP PIN each year by mail in a CP01A Notice. The number changes annually; last year’s will not work. You must use the current year’s IP PIN on any return you file, including delinquent returns for prior years.¹²

If you lose your IP PIN or the CP01A notice doesn’t arrive, retrieve it through your online IRS account under the Profile page. If you can’t get in online, call 800-908-4490; after phone verification, the IRS will mail a new IP PIN within 21 days. A minor dependent’s IP PIN can only be retrieved by phone.¹³

You don’t have to wait for identity theft to happen. Any taxpayer can voluntarily opt in to the IP PIN program through the IRS website.¹¹

If a Business Is the Victim

Form 14039 covers individuals only. If someone stole your business’s name or Employer Identification Number to file fraudulent returns or fake W-2s, use Form 14039-B, the Business Identity Theft Affidavit, which covers businesses, trusts, estates, and tax-exempt organizations.¹⁴

1
Internal Revenue Service. When to File an Identity Theft Affidavit
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IRS.gov. Form 14039 – Identity Theft Affidavit
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Internal Revenue Service. The IRS Alerts Taxpayers of Suspected Identity Theft by Letter
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Internal Revenue Service. Verify Your Return
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Internal Revenue Service. Form 14039
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Office of the Law Revision Counsel. 26 U.S. Code 7206 – Fraud and False Statements
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Internal Revenue Service. IRS Identity Theft Victim Assistance – How It Works
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Taxpayer Advocate Service. Identity Theft Victims Are Waiting Nearly Two Years to Receive Their Tax Refunds
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Taxpayer Advocate Service. Objective 3 2026
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Internal Revenue Service. Identity Theft Information for Taxpayers and Victims
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Internal Revenue Service. Get an Identity Protection PIN (IP PIN)
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Internal Revenue Service. Frequently Asked Questions About the Identity Protection Personal Identification Number (IP PIN)
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Internal Revenue Service. Retrieve Your Identity Protection PIN (IP PIN)
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Internal Revenue Service. Report Identity Theft for a Business