Identity Theft Affidavit

What it does

Form 14039 tells the IRS you are a victim of tax-related identity theft so it can protect your account. You can complete it online at IRS.gov/dmaf/form/f14039, or mail or fax it to the address or number on the form.

When people use it

• You know or suspect someone used your information to file a fraudulent federal tax return.
• You or your dependent was fraudulently or incorrectly claimed as a dependent.
• Your SSN or ITIN was used fraudulently to get a job.
• You are filing for a dependent, or for someone else who is living or deceased.

Before you file

• If you are responding to an IRS notice or letter, enter its number and use the special mailing or fax instructions on the form.
• Describe what happened, how it affects your tax account, when you found out and the relevant dates.
• If you file for a deceased taxpayer, a surviving spouse needs no attachments. Other filers attach proof, such as a court appointment or death certificate.

What to watch for

• Do not send a second Form 14039 for the same incident. The IRS says that causes delays.
• If your situation is not one of the three listed, do not file this form. Report it to the FTC at IdentityTheft.gov instead.
• A parent or guardian misusing a dependent’s identity on a tax return is not identity theft under this form.
• The IRS encourages everyone to get an Identity Protection PIN at IRS.gov/ippin.