Form 14039 is the IRS Identity Theft Affidavit, the form you file when someone has used your Social Security number or Individual Taxpayer Identification Number to submit a fraudulent federal tax return in your name. Filing it opens an IRS case that flags your account, backs out the fraudulent return, and eventually releases any refund you’re owed. You can complete it online at IRS.gov or on paper.
When You Should File
File Form 14039 when you have a concrete reason to believe someone used your information on a federal return. The usual triggers are:
- Your e-filed return is rejected because a return with your SSN has already been filed for that year.
- You get an IRS notice about a return, refund, or balance due that doesn’t match anything you filed.
- IRS records show wages from an employer you never worked for.
The form is only for tax-related identity theft. If your data was exposed in a breach but nothing suggests it has been used on a tax return, the IRS does not want you to file this form.
When Not to File
This is where filers waste the most time. If the IRS has already contacted you about a suspicious return through its Taxpayer Protection Program, do not file Form 14039. Follow the letter instead. The three common letters are:
- Letter 5071C, which sends you to an online tool to verify your identity and say whether the return is yours.
- Letter 4883C, which gives you a toll-free number to do the same by phone.
- Letter 5747C, which asks you to verify in person at a Taxpayer Assistance Center.
Responding to any of these already puts the identity theft process in motion. Adding Form 14039 on top creates duplicate casework and can slow the resolution down.1Internal Revenue Service. IRS Identity Theft Victim Assistance: How It Works
The same is true if you receive a CP01E notice about employment-related identity theft (someone using your SSN for a job rather than to file a return). The IRS has already placed an identity theft indicator on your account and no affidavit is needed.2Internal Revenue Service. Understanding Your CP01E Notice
Filling Out the Form
Form 14039 has six sections, labeled A through F. You can download the PDF or complete it through the IRS online portal.3Internal Revenue Service. Form 14039 Identity Theft Affidavit
Section A asks why you’re filing: for yourself, in response to an IRS notice, or on behalf of a dependent or relative. The box you check determines which later sections you complete.
Section B asks how your information was misused. Most filers check that someone used their information to file a fraudulent federal return. Check every box that applies. If you have already filed a 14039 for the same incident, you do not need to file another.
Sections C and D collect your legal name, SSN or ITIN, address, phone number, the last tax year you filed, and the year or years you believe were affected. If you’re not sure which years were hit, enter “Unknown.”
Section E is the signature. You sign under penalty of perjury that the form is true, correct, and complete.
You must attach a clear copy of at least one government-issued photo ID, such as a driver’s license or passport, plus a copy of your Social Security card or another document showing your SSN or ITIN. Illegible copies are one of the most common reasons a filing gets delayed. Photocopy carefully before you send anything in.
Filing for a Child or a Deceased Taxpayer
A parent or legal guardian can file for a minor whose SSN was used on a fraudulent return. Check the appropriate box in Section A, complete Section F with your own contact information and relationship to the child, and sign as the parent or guardian. One caveat: if the person who misused the child’s information is a parent or guardian, the IRS does not treat that as identity theft for purposes of this form.
For a deceased taxpayer, the rules depend on who is filing. A surviving spouse can file with no extra documentation. A court-appointed personal representative attaches a copy of the court certificate showing the appointment. If no representative has been appointed, the filer attaches the death certificate or an official government notification of death.
How to Submit It
You have three ways to get Form 14039 to the IRS.
Online submission is the IRS’s preferred method. Complete and file it at irs.gov/dmaf/form/f14039 with no printing or mailing.4Internal Revenue Service. When to File an Identity Theft Affidavit
If your e-filed return was rejected because of a duplicate SSN, you’ll need to file a paper return. Attach Form 14039 to the back of the paper return and mail both to the IRS address you would normally use for the return.
If you’re sending the affidavit on its own, mail it to the Department of the Treasury, Internal Revenue Service, Fresno, CA 93888-0025, or fax it toll-free to 855-807-5720.
What Happens After You File
The IRS’s stated goal is to resolve identity theft cases within 120 days. That target has not matched reality for years. The National Taxpayer Advocate’s 2025 Annual Report to Congress put the average resolution time at more than 21 months.5Taxpayer Advocate Service. National Taxpayer Advocate’s 2025 Annual Report to Congress Highlights Plan for a long wait, especially if a refund is tied up.
While the case is open, the IRS cross-references your information against the fraudulent return to determine which filing is legitimate. Once the case closes, you should receive a CP01 notice confirming that an identity theft indicator has been placed on your account. The indicator tells the IRS to watch the account for future suspicious activity.6Internal Revenue Service. Understanding Your CP01 Notice
Any refund you’re owed is released after the case resolves and your legitimate return finishes processing. The IRS may recommend filing future returns on paper until the indicator is in place, particularly if your case is still open when the next filing season starts.
The IP PIN You Get Afterward
After your case is resolved, you may receive a CP01A notice with a six-digit Identity Protection PIN. This IP PIN goes on every federal return you file going forward, whether that’s a 1040, 1040-SR, 1040-NR, or 1040-SS. E-filing software prompts you for it; the paper forms have a designated box.7Internal Revenue Service. Understanding Your CP01A Notice
Skipping it has real consequences. The IRS will reject an e-filed return missing the PIN, and a paper return without it faces significant processing delays. A new IP PIN is issued by mail each year, so don’t reuse last year’s number.8Internal Revenue Service. Notice CP01A
If you lose the PIN, you can retrieve it through the Profile page of your IRS online account. Without an existing account, you’ll need to create one and verify your identity first. Phone retrieval is 800-908-4490, and a replacement arrives by mail within 21 days.9Internal Revenue Service. Retrieve Your Identity Protection PIN (IP PIN)
You don’t have to be an identity theft victim to use an IP PIN. Any taxpayer with an SSN or ITIN can request one as a preventive step through their IRS online account, even if they don’t have a filing requirement.10Internal Revenue Service. Get an Identity Protection PIN (IP PIN)
Business Identity Theft Uses a Different Form
Form 14039 is for individuals. If someone used a business’s Employer Identification Number to file fraudulent returns or open fake accounts, the correct form is Form 14039-B, the Business Identity Theft Affidavit. It covers both people who aren’t business owners but keep receiving notices about an unknown business tied to their name, and actual business entities, estates, trusts, and tax-exempt organizations that have been victimized.11Internal Revenue Service. Business Identity Theft Affidavit Form 14039-B
Penalty for a False Affidavit
Because Form 14039 is signed under penalty of perjury, filing a false one is a federal crime. Anyone who willfully signs a document containing a perjury declaration they know to be false on a material fact is guilty of a felony, punishable by a fine of up to $100,000, up to three years in prison, or both.12Office of the Law Revision Counsel. 26 USC 7206 – Fraud and False Statements The IRS occasionally sees the form used to disavow a return the filer actually submitted, in order to escape a tax liability; investigators are trained to spot it, and the consequences reach well past a rejected affidavit.