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IRS Identity Theft Affidavit: Identity Theft Affidavit
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Form 14039 in short
Form 14039 is how an individual tells the IRS about tax-related identity theft. It covers a fraudulent tax return filed with your information, someone wrongly claiming you or your dependent, and your SSN or ITIN being used for work. The IRS says most people do not need to file it. It can be sent online, by fax or by mail.
| Issued by | Internal Revenue Service (IRS) |
|---|---|
| Current version | Rev. 2-2026 (checked 2026-10-25) |
| Who fills it in | A victim of tax-related identity theft, or someone filing for them: a parent for a dependent child or relative, a surviving spouse or personal representative of a deceased person, a conservator, or a representative authorized on Form 2848. Businesses, trusts, estates and tax-exempt groups use Form 14039-B instead. |
| Who receives it | The IRS identity theft processing areas named on page 2 of the form. |
| Where to send it | Choose one method only. Online at irs.gov/dmaf/form/f14039 is the method the form prefers, but attachments cannot be added there. By fax to 855-807-5720 with a cover sheet marked Confidential. By mail to Department of the Treasury, Internal Revenue Service, Fresno, CA 93725. If you are replying to an IRS notice or letter, use the fax number or address in that notice. If you cannot e-file because your SSN or ITIN was misused, attach it to the back of your paper return. |
| Deadline | There is no set deadline. Act as soon as you know or suspect tax-related identity theft, or by the date in any IRS notice you received. |
| Official links | Official page · Official PDF |
What changed
The February 2026 revision is current. It lists the online version of the form as the preferred way to submit and promotes the Identity Protection PIN (IP PIN) program.
How to fill out Form 14039, line by line
| Section A | Why you are submitting Required. Check whether you are filing for yourself, in reply to an IRS notice or letter (enter its number), for a dependent child or relative, or for another person who is living or deceased. |
| Section B | How I am impacted Required. Check if someone filed a fraudulent return with your information, if you or your dependent was wrongly claimed as a dependent, or if your SSN or ITIN was used for work. Then explain what happened, how it affects your tax account and the relevant dates. |
| Section C | Victim's name and contact information Required. Enter the victim's name, 9-digit SSN or ITIN, current address (last known address if deceased), the address on the last return if different, phone numbers, best time to call and preferred language. |
| Section D | Tax account information Enter the last tax return filed and the name used on it, and the tax years you believe were affected. Write Unknown if you do not know. Check the box if you were not required to file. |
| Section E | Penalty of perjury statement and signature Required. The taxpayer, or the representative, conservator, parent or guardian, signs and dates the form. |
| Section F | Representative, conservator, parent or guardian Required only when filing for someone else. Check one of five reasons and attach what that box asks for, such as a court certificate, death certificate, conservatorship papers or Form 2848. A surviving spouse needs no attachments. |
Common mistakes to avoid
- Filing a second Form 14039 for the same incident, which the form says causes delays.
- Sending it more than one way. The form asks you to choose online, mail or fax, not all of them.
- Filing when the IRS already sent you a letter asking you to verify your identity through the Identity and Tax Return Verification Service. The IRS says not to file Form 14039 in that case.
- Using it for identity theft that is not tax-related. The form points to IdentityTheft.gov for that.
- Using it when a parent or guardian used a dependent's information to file. The form says this is not identity theft.
- Mailing your original tax return to the Fresno identity theft address or fax number. Send the return where you normally file.
- Filing for someone else without completing Section F and attaching the required documents.
- Using Form 14039 for a business. Businesses use Form 14039-B.
Questions about Form 14039
Do I need to file Form 14039?
The IRS says most people do not. File it only if the IRS tells you to, you cannot use the Identity and Tax Return Verification Service, or you want to report possible tax-related identity theft the IRS does not have on file, such as a data breach.
Can I file Form 14039 online?
Yes. The form says the online version at irs.gov/dmaf/form/f14039 is the preferred method. You cannot add attachments online, so use fax or mail if you need to include documents.
I already reported identity theft at IdentityTheft.gov. Do I file this too?
The IRS identity theft guide says not to file if you already filed it through IdentityTheft.gov.
Can I file for my child or a deceased relative?
Yes. Check the right box in Section A and complete Section F. A surviving spouse needs no attachments. Others attach documents such as a court certificate or death certificate.
What is an IP PIN and should I get one?
An Identity Protection PIN is a number that helps stop others filing a return with your SSN. The form encourages everyone to opt in, online at IRS.gov/ippin, at a Taxpayer Assistance Center, or with Form 15227 if eligible.
My e-filed return was rejected because my SSN was already used. What now?
The form says that if you cannot e-file because your SSN or ITIN was misused, attach Form 14039 to the back of your paper return and mail it where you normally file.
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Sources
Checked against the official sources on 2026-10-25. PDF Editor Hub is not affiliated with the Internal Revenue Service or any government agency. This page is general information, not legal or tax advice.