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Freedom251 › Blog › Form 14039

How to Report Tax-Related Identity Theft to the IRS (2026 Guide)

By Freedom251 Team · · 10 min read

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If you think someone used your Social Security number (SSN) or Individual Taxpayer Identification Number (ITIN) on a tax return, start with the instructions on any IRS notice you received. Use the notice’s telephone number or the Identity and Tax Return Verification Service if directed. Form 14039, Identity Theft Affidavit, is not an automatic first step: the IRS says most individuals do not need it.

If there is no IRS-directed verification route, check the current eligibility rules for Form 14039, report an e-file rejection in which a return already appears under your SSN or ITIN, and protect future federal filings with an Identity Protection PIN (IP PIN). The steps below apply to individual taxpayers; businesses, trusts, estates and tax-exempt organizations use Form 14039-B instead.

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Choose the correct IRS route first

Your next step depends on what you know and what the IRS has already sent you. Do not send multiple reports through different IRS channels for the same incident unless the agency instructs you to do so.

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Situation Action How Form 14039 fits
An IRS notice or letter arrived Follow its directions and call the number printed on it. Use the Identity and Tax Return Verification Service when the notice directs you there. Do not add Form 14039 unless the notice or an IRS representative tells you to.
Your e-filed return was rejected because a return already appears under your SSN or ITIN File your own return as instructed by the IRS and report the rejection. Save the rejection message and all correspondence. Check whether the current IRS rules call for Form 14039; an automatic second filing is not required.
You suspect tax-related identity theft but have no IRS-directed verification path Review the individual Form 14039 rules and submit the affidavit only when one of the listed situations applies. It can be appropriate when the IRS tells you to file, when you cannot use the verification service, or when suspected tax misuse is not already on the IRS record.
Your information was exposed or stolen but there is no known tax misuse Report general identity theft through IdentityTheft.gov as appropriate and consider an IP PIN for future federal returns. A non-tax identity-theft report is not automatically a Form 14039 case.

The IRS’s individual guide is the controlling reference for eligibility and routing: Identity theft guide for individuals.

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If an IRS notice or letter arrived

Use the number and method on the notice

Read the notice carefully before choosing a form. The IRS says to respond using the telephone number printed on the notice. A notice may direct you to the Identity and Tax Return Verification Service, an online process that confirms whether you filed a particular return. In that situation, use the service exactly as instructed and do not independently send Form 14039 unless the IRS tells you to. The IRS FAQ explains this path at Reporting identity theft.

Verify suspicious contact

Scammers sometimes impersonate the IRS by telephone, email or text. If a message was unsolicited or asks you to use a different number, pause and verify it through IRS.gov or the contact information on an authentic notice. Do not disclose an SSN, ITIN, filing details or identity documents to a caller merely because the caller claims to be from the IRS. When in doubt, locate the agency’s official contact page yourself rather than clicking a link in the message.

Prepare before calling

  • Have the complete notice, including its notice or letter number and response deadline.
  • Keep a copy of the tax return the notice concerns and the address used on that return.
  • Write down the date you received the notice and any return you recognize as yours.
  • Record the date, time and outcome of every IRS contact.

Follow the notice’s deadline even if you are still gathering documents. If the notice requires identity verification, completing that process is the IRS’s way to resolve the account; sending an unrelated affidavit can create a duplicate case.

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If your e-filed return was rejected

Recognize the identity-theft rejection

An e-file rejection stating that a return has already been filed under your SSN or ITIN is a strong sign of suspected tax-related identity theft. It can also result from a duplicate filing, a return submitted by a preparer in error, or an account problem, so preserve the exact rejection code and message.

File your legitimate return and report the rejection

The IRS scam guidance says to file your own tax return and report the rejection. Follow the filing method and any identity-verification instructions the IRS provides; do not alter your SSN or ITIN to force an electronic submission. Save the rejected transmission record, the accepted or paper-filing confirmation for your own return, and every letter or email exchanged with the IRS or your tax preparer. The IRS describes this response at If you were scammed.

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Do not destroy the evidence

Keep copies of the return, wage statements, notices, rejection details and contact log in a secure location. These records establish when the problem surfaced and help an IRS representative connect the rejection with your account. Send originals only when an IRS instruction specifically requires them; otherwise retain the originals.

When Form 14039 applies

Situations in which the IRS says to consider filing

The IRS individual guide and the current affidavit identify three practical triggers:

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  • The IRS instructs you to submit Form 14039.
  • You cannot use the Identity and Tax Return Verification Service when that service would otherwise be the route.
  • You need to report suspected tax-related identity theft that is not already on the IRS record, such as misuse discovered after a data breach.

These rules are narrower than “someone has my SSN.” The IRS says most people do not need the affidavit. A stolen or exposed identifier, without evidence of tax-account misuse, is generally handled through identity-theft recovery channels and preventative measures rather than an automatic Form 14039 submission.

Situations in which you generally should not file it

  • You already sent an affidavit for the same incident.
  • You received an IRS notice and are following that notice’s response or verification process.
  • You are currently using the Identity and Tax Return Verification Service.
  • The identity theft is unrelated to federal tax administration, unless an IRS representative specifically directs you to use the form.

Do not send a second Form 14039 for one incident. The February 2026 form warns that duplicate affidavits can delay handling rather than speed it up. If you are unsure whether an earlier submission is on file, ask the IRS using the number on your notice or the specialized identity-theft line before submitting another affidavit.

Use the current revision

The current individual affidavit is Form 14039, Rev. February 2026. The IRS forms index lists that version as posted March 18, 2026. Download the live form and instructions from Form 14039: Identity Theft Affidavit and check the revision date before completing a saved copy. Forms, addresses and submission procedures can change.

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How to complete and submit Form 14039

1. Start with the official form

Use the PDF supplied by IRS.gov, not a copy emailed by an unknown person. Read the instructions before entering information. Complete every field that applies to you and use the exact name, SSN or ITIN and contact information associated with the affected tax account.

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2. Describe the incident in account terms

Your explanation should allow an IRS employee to connect the affidavit to the correct account. State:

  • What you believe happened, such as a return filed without your authorization or a rejection showing an earlier return.
  • How the event affects your tax account or a specific filing.
  • When you first learned of the problem.
  • Relevant dates, filing years, notice numbers and e-file rejection details.
  • Any other facts the form requests that distinguish this incident from a prior submission.

Be factual and chronological. Do not guess who committed the theft, and do not include unrelated personal information. If the form or its instructions call for supporting material, provide readable copies and keep the originals.

3. Choose an official submission channel

The IRS allows Form 14039 to be completed online at IRS.gov in the circumstances shown on the current form. If the online route does not apply, print the completed affidavit and use the mailing address or fax number in the February 2026 instructions. Addresses and fax details are intentionally not reproduced here because the current form controls them.

4. Preserve proof of submission

Save the completed form, attachments, confirmation screen or transmission report, the date sent and the method used. If you mail it, retain the mailing receipt and delivery record. If you fax it, retain the confirmation page. Never send a second affidavit simply because you have not yet received a response; contact the IRS first if you need to confirm receipt.

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Where to get IRS identity-theft help

Use the notice number first

For a specific notice, begin with the telephone number printed on that notice. It routes the call to the team handling the account and may be required for identity verification.

Specialized identity-theft assistance

The IRS FAQ lists 800-908-4490 for identity-theft questions and tax-account problems caused by identity theft. Have your tax records and correspondence available, but disclose information only after you have confirmed that you reached the official IRS number. The FAQ and contact guidance are at Reporting identity theft.

Keep a contact log

For every call or online submission, record the date, channel, representative or confirmation number when provided, documents requested and the next deadline. A clear chronology prevents you from repeating an affidavit or missing a response date.

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Protect future federal returns with an IP PIN

An Identity Protection PIN is a six-digit number issued by the IRS. You include it when filing a federal return so another person cannot successfully file using your SSN or ITIN without the current PIN. It is a forward-looking safeguard, not a replacement for reporting and resolving an existing fraudulent return.

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Application routes described by the IRS

The IRS provides an online application route for eligible taxpayers. The current Form 14039 instructions also describe requesting an appointment at a Taxpayer Assistance Center or submitting Form 15227 by mail or fax for eligible applicants. Follow the live instructions because eligibility, identity-proofing steps and delivery procedures can change.

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Use the PIN on every covered federal filing

Once enrolled, protect the six-digit PIN and provide it to your tax preparer only through a secure channel. A missing or incorrect PIN can cause a legitimate return to be rejected. An IP PIN does not correct a return already filed by an impostor, remove an IRS notice or replace the notice-specific verification process.

The IRS discusses IP PINs and affidavit decisions in When to file an Identity Theft Affidavit and the current Form 14039 instructions.

Use other recovery channels when they fit

IdentityTheft.gov and the FTC

If your SSN or ITIN was stolen or exposed, the IRS directs individuals to report the broader identity theft through IdentityTheft.gov as appropriate, in addition to addressing the tax issue with the IRS. When you file the FTC affidavit through IdentityTheft.gov, the FTC can electronically transfer that affidavit to the IRS. The tax return itself is not transferred, so you still must file or correct your tax return through the IRS process.

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The IRS’s stolen-SSN and ITIN guidance is available at If you were scammed and If you were scammed: report stolen SSN or ITIN.

Your state tax agency

State income-tax accounts are separate from the federal account. Contact your state tax agency if the suspected theft could affect a state return, state refund or state tax registration. Use the agency’s official website or phone number; IRS action does not automatically close a state case.

Employment-related identity theft

Using your SSN to obtain a job can create wage records and tax documents even when no fraudulent federal return is known. The IRS maintains separate instructions for this situation at Employment-related identity theft. Follow that guidance rather than assuming the individual Form 14039 route is the only report required.

Cases that use a different form

Form 14039 is for individual taxpayers. Businesses, trusts, estates and tax-exempt organizations should use Form 14039-B and the IRS’s separate business identity-theft guidance. Do not submit the individual affidavit for an entity account. The individual guide explains this scope distinction at Identity theft guide for individuals.

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Common problems and the appropriate response

Problem Best response
You received a notice but downloaded Form 14039 first Stop and follow the notice’s number and verification instructions. File the affidavit only if the IRS directs you to.
The e-file system rejects your return as a duplicate Keep the exact rejection, file your own return as instructed, and report the rejection to the IRS.
You cannot access the Identity and Tax Return Verification Service Check the current Form 14039 eligibility rules; inability to use the service is one circumstance in which the affidavit may apply.
You already submitted an affidavit for this incident Do not send another one. Contact the IRS to confirm status or provide additional information through the existing case.
Your SSN was exposed but no tax misuse is known Use IdentityTheft.gov as appropriate, notify the state tax agency when relevant, and consider an IP PIN for future federal returns.
The suspected theft concerns an organization Use Form 14039-B and business identity-theft instructions instead of the individual form.

A record-keeping checklist

Create one secure folder containing:

  • Every IRS notice and envelope.
  • The affected tax returns, wage statements and e-file rejection records.
  • Copies of Form 14039 or Form 14039-B and all attachments.
  • Online confirmation pages, fax reports and mailing receipts.
  • A dated log of calls, representatives, reference numbers and deadlines.
  • IdentityTheft.gov and state-agency confirmation records, when used.

Keep this folder until the IRS and any state agency confirm that the affected account is resolved and no further response is required. Recheck the live IRS instructions before filing because notice routes, forms and IP PIN procedures can change.

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