Form 14039 Identity Theft Affidavit: A Complete Guide for 2024

Tax-related identity theft can turn filing season into a nightmare. When someone steals your Social Security number to file a fraudulent tax return and claim your refund, you need to act fast. Form 14039 is the IRS's official Identity Theft Affidavit—your way of reporting that someone has misused your information for tax purposes. But here's the catch: most people don't actually need to file it. Understanding when and how to use this form can save you time and help resolve identity theft issues more quickly.

What Form 14039 Is For

Form 14039 Identity Theft Affidavit is specifically designed for victims of tax-related identity theft. This occurs when someone steals your Social Security number (SSN) or Individual Taxpayer Identification Number (ITIN) and uses it to file a fraudulent tax return in your name—usually to steal your refund. IRS.gov

The form serves as your official statement to the IRS that you're a victim of identity theft. When you submit it, you're alerting the IRS to investigate the fraudulent activity, remove the fake return from your account, and process your legitimate tax return. Once the IRS confirms you're a victim, they'll mark your account with an identity theft indicator and enroll you in the Identity Protection PIN (IP PIN) program, which provides an extra layer of security for future tax filings.

Important distinction: Form 14039 is only for tax-related identity theft—situations where someone misuses your information on federal tax returns. If your identity was stolen for other purposes (credit cards, unemployment benefits, employment), you generally don't need this form. Non-tax identity theft should be reported to the Federal Trade Commission, credit bureaus, and other relevant authorities, but not to the IRS via Form 14039. IRS.gov

When You’d Use Form 14039 (Late/Amended Returns)

Here's what surprises most people: you probably don't need to file Form 14039. The IRS has sophisticated filters that catch most fraudulent returns before you even know there's a problem. If the IRS detects suspicious activity on a return filed with your name, they'll send you a letter (5071C, 4883C, or 5747C) asking you to verify your identity and whether you filed that return. If you receive one of these letters, do not file Form 14039—just follow the letter's instructions. IRS.gov

Situations When You Should File Form 14039

You try to e-file your tax return and it's rejected because someone already filed a return using your SSN.
You try to e-file and it's rejected because your dependent's SSN was already used on another return without your permission.
You receive an IRS notice claiming you owe tax or received income from an employer you never worked for.
You receive a tax transcript you didn't request.
You get notices from tax software companies about accounts created or accessed in your name that you didn't authorize.
You were assigned an Employer Identification Number (EIN) that you didn't apply for.
You discover your information was compromised in a data breach and want to proactively protect your account.
IRS.gov

Late or Amended Returns

If you're filing a late return and discover identity theft prevented you from filing on time, you can still use Form 14039. Attach it to your paper return and mail both together. The same applies if you need to file an amended return after discovering someone filed fraudulently in your name—though you should consult with a tax professional about timing, since the IRS needs to resolve the identity theft issue first before processing amendments.

Key Rules or Details for 2024

1) One Form Per Incident

Don't file multiple Forms 14039 for the same identity theft incident. Submitting duplicates will actually delay your case. If you've already filed the form or submitted it through IdentityTheft.gov, wait for the IRS to contact you. IRS.gov

2) Online Submission Preferred

The IRS strongly encourages filing Form 14039 online at IRS.gov/dmaf/form/f14039. You can also complete it through the Federal Trade Commission's IdentityTheft.gov website, which will electronically transfer the form to the IRS (though not your actual tax return). Paper submissions by mail or fax are still accepted but take longer to process. IRS.gov

3) Processing Timeline

Current processing times are approximately 120 days, though the IRS acknowledges that high volumes can extend this to 582 days or more. You can check current processing times on the IRS Processing Status page. Don't contact the IRS or submit duplicate forms during this waiting period—it only causes delays. IRS.gov

4) IP PIN Enrollment

After confirming you're a victim, the IRS will automatically issue you an Identity Protection PIN. This six-digit number changes annually and must be entered on all future tax returns—it's mandatory once you're enrolled, and you cannot opt out. IRS.gov

5) Paper Filing Requirement

If identity theft prevents you from e-filing your legitimate return, you must file a paper return. Attach Form 14039 to the back of your completed return and mail it to the appropriate IRS address for your state. IRS.gov

Step-by-Step (High Level)

Step 1: Confirm You Need the Form

Check whether you received an IRS letter (5071C, 4883C, or 5747C). If yes, follow the letter's instructions instead of filing Form 14039. If you're experiencing one of the warning signs listed earlier and haven't received a letter, proceed to Step 2.

Step 2: Gather Required Information

You'll need your SSN or ITIN, current contact information, address used on your last tax return, the last tax year you filed, and details about which tax years were affected by identity theft. Prepare an explanation of how you discovered the theft and relevant dates.

Step 3: Complete the Form

Access Form 14039 online at IRS.gov/dmaf/form/f14039 or download the PDF. Fill out all six sections:

#### Section A

Check boxes describing your situation (filing for yourself, for a dependent, etc.).

#### Section B

Explain how you're impacted (fraudulent return filed, SSN used for employment, etc.).

#### Section C

Provide victim's name and contact information.

#### Section D

Enter tax account information and affected years.

#### Section E

Sign under penalty of perjury.

#### Section F

Complete only if filing on behalf of someone else (requires documentation).

Step 4: Submit the Form

Choose one method—don't submit multiple ways:

Online (preferred): Submit at IRS.gov/dmaf/form/f14039
Mail: Send to Department of the Treasury, Internal Revenue Service, Fresno, CA 93888-0025 (unless responding to a specific IRS letter with different instructions)
Fax: Use toll-free number 855-807-5720 with a confidential cover sheet

Step 5: File Your Legitimate Tax Return

If you haven't filed your return yet and can't e-file, prepare a paper return, attach Form 14039 to the back, and mail both together to your state's IRS filing address.

Step 6: Wait for IRS Contact

The IRS's Identity Theft Victim Assistance (IDTVA) organization will investigate your case. You'll receive a letter when resolved. Don't call or submit additional forms unless the IRS specifically requests information.
IRS.gov

Common Mistakes and How to Avoid Them

Mistake #1: Filing When You Received an IRS Verification Letter

If you got Letter 5071C, 4883C, or 5747C, don't file Form 14039. These letters mean the IRS already caught the fraud and just needs you to verify your identity using their online tool or by phone. Filing the form creates duplicate work and delays resolution.

Mistake #2: Submitting Multiple Copies

Filing Form 14039 more than once for the same incident—whether online, by mail, or fax—significantly delays processing. The IRS must sort through duplicates before working your case. Submit once and wait.

Mistake #3: Calling the IRS Repeatedly About Status

Processing takes months. Calling to check status doesn't speed things up and actually bogs down IRS phone lines. Check the Processing Status page online for general timeframes and trust that you'll receive a letter when your case is resolved.

Mistake #4: Not Filing Your Legitimate Return

Some victims get so focused on Form 14039 that they forget to file their actual tax return. Even if identity theft prevents e-filing, you still must file a paper return by the deadline to avoid penalties and interest. Attach Form 14039 and mail both together.

Mistake #5: Confusing Tax-Related and Non-Tax Identity Theft

If someone stole your identity to open credit cards or apply for unemployment benefits but didn't file a fraudulent tax return, don't use Form 14039. Report those incidents to the FTC, credit bureaus, and relevant agencies instead. Do consider requesting an IP PIN proactively to protect your tax account.

Mistake #6: Providing Incomplete Information

Missing required fields in Sections A through E will delay processing. Make sure to provide clear, complete explanations in Section B about how identity theft impacted you and when you discovered it.
IRS.gov

What Happens After You File

Investigation Phase

An IRS employee with specialized identity theft training will be assigned to your case. They'll review your account to determine which tax years were affected, verify your legitimate return, and identify any other victims listed on the fraudulent return. This investigative work is why cases take months rather than weeks. IRS.gov

Account Cleanup

The IRS will remove the fraudulent return from your tax records, process your legitimate return, and correct any erroneous information. If you're due a refund, it will be released once everything is properly sorted—though this may take considerably longer than normal refund timeframes.

Account Protection

The IRS places an identity theft marker on your account to flag suspicious activity in the future. You'll be enrolled in the Identity Protection PIN program and receive a new six-digit IP PIN each year in early January (or you can retrieve it from your online IRS account). You must use this PIN on all future tax returns—electronic or paper. IRS.gov

Communication from the IRS

You'll receive a letter when your case is resolved. Current processing times show an average of 120 days, though some cases take much longer (up to 582 days) due to complexity or high case volumes. Don't expect updates during the process—the IRS will contact you only when resolved or if they need additional information.

During the Waiting Period

Continue filing your tax returns on time. If you receive balance due notices related to the identity theft issue, call the number on the notice to explain the situation. Respond promptly to any IRS requests for information or documentation. But otherwise, patience is your best strategy.

Additional Steps

While the IRS handles the tax-related aspects, follow other identity theft recovery steps recommended by the Federal Trade Commission at IdentityTheft.gov. Check with your state tax agency about filing similar forms at the state level, monitor your credit reports, and secure your personal information to prevent future incidents.
IRS.gov

FAQs

Can I file Form 14039 electronically?

Yes, the IRS prefers online submission at IRS.gov/dmaf/form/f14039 or through IdentityTheft.gov. However, note that IdentityTheft.gov transfers only Form 14039 to the IRS, not your actual tax return—you must still mail your paper return separately if you can't e-file.

Do I need Form 14039 if my dependent's SSN was used by their other parent?

No. If a parent or legal guardian claimed your dependent (even improperly), this isn't identity theft—it's a dispute over who can legally claim the dependent. Don't file Form 14039. Instead, file a paper return with supporting documentation, and the IRS will determine who has the right to claim the dependent.

How long does it take to get my refund after filing Form 14039?

Expect significant delays. The IRS aims for 120 days to resolve identity theft cases, but current processing times average 582 days. Your refund won't be released until the investigation is complete and your legitimate return is fully processed.

What if I already filed my return before discovering the identity theft?

You can still file Form 14039 to alert the IRS. In your explanation section, describe the situation and when you discovered the theft. The IRS will investigate and correct your account accordingly.

Will I automatically get an IP PIN after filing Form 14039?

Yes, once the IRS confirms you're a victim and resolves your case, they'll automatically enroll you in the IP PIN program. You'll receive your first IP PIN by mail and can retrieve future PINs from your IRS online account each January.

Can I use Form 14039 for state tax identity theft?

No, Form 14039 is only for federal tax identity theft. Contact your state tax agency to find out if they have a similar form and process for state returns.

What if someone used my SSN for employment but didn't file a tax return in my name?

This is generally non-tax-related identity theft. Don't file Form 14039 unless you also received IRS notices about unreported income from that fraudulent employment. Instead, report the employment fraud to the Social Security Administration and consider requesting an IP PIN proactively to protect your tax account.

Important Resources

‍

Checklist for Form 14039 Identity Theft Affidavit: A Complete Guide for 2024