IRS Form 14039: Identity Theft Affidavit Guide

The February 2026 revision of IRS Form 14039 reports tax-related identity theft or a current risk that a taxpayer’s information will be used to file a fraudulent federal tax return.

Do not file the affidavit merely because personal data was exposed, a card was misused, or a scam message arrived. Use it when the tax-related circumstances in the form apply. If the IRS sent Letter 5071C, 4883C, or 5747C, follow that letter’s identity-verification instructions instead of submitting Form 14039.

Last reviewed: July 30, 2026. This article is for general educational purposes and does not replace advice from a qualified tax, legal, financial, or student-aid professional.

What Is IRS Form 14039?

Tax-related identity theft often appears when an e-filed return is rejected because another return used the taxpayer’s SSN, an IRS notice reports an unknown return or income, or an IRS record is affected by a fraudulent filing.

The form can identify the affected taxpayer, tax year, problem, contact information, and protective action requested. A parent or legal guardian can file for a dependent child, and a fiduciary or authorized representative follows special signature and documentation rules.

Who Should Use IRS Form 14039?

A taxpayer whose e-filed return was rejected because a duplicate return used the SSN and the taxpayer did not file it.
A person who received IRS correspondence about a tax return, income, employer, or account activity that is not theirs.
A taxpayer who believes stolen information creates an immediate tax-return filing risk under the form’s criteria.
A parent, guardian, fiduciary, or authorized person reporting tax-related identity theft for another taxpayer.
Not a recipient of Letters 5071C, 4883C, or 5747C, who should use the verification channel in the letter.

How to Use or Complete IRS Form 14039

Read the notice or e-file rejection and confirm that the issue is tax-related identity theft rather than an ordinary return mismatch.
Try the IRS’s secure online identity-theft reporting option when eligible, or download the February 2026 form.
Identify the affected person, tax year, reason for filing, address, and safe contact number.
Attach the affidavit to a paper tax return only when the instructions for the specific situation direct it.
Sign in the proper capacity and include required fiduciary, guardianship, or representative documentation.
Submit once through the instructed channel, protect the copy, and monitor IRS correspondence and account transcripts.

When Not to File Form 14039

You received Letter 5071C, 4883C, or 5747C; complete the verification stated in the letter.
A data breach occurred but there is no indication of tax-related misuse or current tax-filing risk covered by the form.
Only a credit card, bank account, or Social Security benefit was affected; report through the appropriate institution or agency as well.
A business EIN was misused; businesses, estates, trusts, and exempt organizations generally use Form 14039-B.
A return has an ordinary income, dependent, or math dispute with no identity-theft facts.

Online Filing Versus Paper Filing

The IRS provides an online process for eligible individuals. It can reduce mailing risk and guide the taxpayer through the applicable questions. Save the confirmation.

Paper filing may still be necessary with a rejected return or when the online path is not available. Use only the fax number or mailing address in the current form or notice; do not send identity documents to a number supplied by an unsolicited caller.

Identity Protection PIN

An Identity Protection PIN is a six-digit number that prevents another person from filing a federal return using the participant’s SSN or ITIN. Any eligible individual can voluntarily enroll through the IRS IP PIN program after identity verification.

An IP PIN changes each calendar year. Include the current number on all required federal returns, including prior-year returns filed during that year, and never reveal it to an unsolicited caller.

Protecting Other Accounts

Tax reporting is only one part of recovery. Review credit reports, contact financial institutions, change compromised passwords, enable multifactor authentication, and use IdentityTheft.gov to build a recovery plan when broader identity theft occurred.

Keep a chronology of notices, calls, submissions, confirmation numbers, police reports when applicable, and expenses. Use official contact information independently obtained from IRS.gov.

Before You File or Submit

Use the current official version. Tax forms, addresses, thresholds, and electronic filing procedures can change. Download the form or instructions from the issuing agency immediately before use.
Match names and taxpayer identification numbers. Confirm that legal names, SSNs, ITINs, EINs, plan numbers, and tax periods agree with the related return and agency records.
Gather supporting records first. Keep calculations, statements, notices, authorizations, appraisals, receipts, and other documents that support every entry.
Check the deadline and delivery method. An extension to file does not necessarily extend the time to pay. Private carriers also may require a different street address than USPS.
Sign where required. An unsigned paper form, missing consent, or incomplete electronic authentication can delay or invalidate a submission.
Keep a complete copy. Retain the filed form, attachments, confirmation number, proof of mailing, fax confirmation, and payment record.

Common Mistakes to Avoid

Filing Form 14039 instead of following a specific IRS identity-verification letter.
Using an older revision that does not reflect the February 2026 workflow.
Submitting duplicates by online, fax, and mail.
Attaching unnecessary copies of sensitive documents.
Confusing a dependent-claim dispute with identity theft without examining the facts.
Ignoring state tax agencies, credit files, employers, or financial accounts also affected.

What Happens After Submission?

The IRS may place an identity-theft indicator on the account, process the legitimate return through a specialized workflow, request verification, and assign protective measures. Resolution can require extended manual review.

Respond only through the official method and deadline in later correspondence. Continue filing required returns even while an earlier case is open.

Processing time is not the same as a legal deadline. Do not submit a duplicate merely because an acknowledgement or response has not arrived. First check the relevant online status tool, confirmation record, or official contact channel. If the agency requests more information, respond by the date and method stated in the notice.

Records to Keep

Keep a copy of the completed submission and all documents used to prepare it. Your file should also contain the tax-year or period involved, the date submitted, the delivery method, any confirmation or tracking number, and notes about later agency correspondence. Retention periods depend on the form and issue, so follow the specific instructions and keep records longer when they may remain material to an audit, refund claim, basis calculation, collection case, election, or amended return.

Frequently Asked Questions

Should I file Form 14039 after every data breach?

No. File when the form’s tax-related identity-theft or immediate-risk criteria apply. Take broader protective steps even when the affidavit is not appropriate.

Can I file Form 14039 online?

Eligible individuals can use the IRS online identity-theft reporting process. Others follow the current paper instructions.

What form reports business identity theft?

Businesses, estates, trusts, and exempt organizations generally use Form 14039-B.

Will Form 14039 speed up my refund?

It begins or supports identity-theft case handling; it does not guarantee faster processing and can require manual verification.

Official Resources

Bottom line: Use the February 2026 affidavit only for a covered tax-identity problem, follow verification letters instead when instructed, submit once, and secure the rest of your financial identity.