Form 14039-B Business Identity Theft Affidavit – 2021
Tax Year Checklist
Overview of Form 14039-B for the 2021 Tax Year
Form 14039-B, Business Identity Theft Affidavit, is used when a business taxpayer believes identity theft has affected its federal tax account. This form alerts the IRS to suspected misuse of a business name or Employer Identification Number and initiates a review of fraudulent filings or unauthorized activity associated with the account.
This checklist converts the original instructions into a structured reference guide for the 2021 tax year. Each section follows the order a business typically uses when preparing an identity theft submission, beginning with documentation gathering and ending with mailing and post-submission considerations. All guidance reflects the information provided in the original checklist without adding or inferring new requirements.
Filing Checklist
Step 1: Gather Evidence Supporting the Identity Theft Claim
Collect all available evidence that supports your claim of business identity theft. This may include police reports, credit monitoring alerts, IRS correspondence referencing suspicious filings, or notices indicating unauthorized activity on your business tax account.
Compile legitimate business records that demonstrate normal filing behavior and ownership.
These records may include correctly filed prior-year tax returns, business licenses, bank statements reflecting actual activity, and ownership documentation. These materials establish a baseline for comparing legitimate activity to fraudulent filings.
Step 2: Obtain IRS Transcripts for Reference
Obtain your IRS Individual Transcript and Business Transcript, if available, through your online account. These transcripts help identify discrepancies between expected filings and activity recorded by the IRS.
Review transcripts carefully to note unfamiliar filings, unexpected balances, or unrecognized transactions. Transcript review supports accurate completion of Form 14039-B and helps document the scope of the suspected identity theft.
Step 3: Complete All Sections of Form 14039-B Accurately
Answer every question on Form 14039-B with precise and factual information. Do not leave any lines blank. If a section does not apply, complete it as instructed on the form rather than omitting it.
In the section titled “Reason for Filing This Form,” describe the identity theft issue clearly and include relevant dates. If the space provided is insufficient, attach additional pages with the same identifying information listed on the form.
Step 4: Include Known Details About the Misuse
If you have information about the individual or entity misusing your business identity, include those details as part of your submission. This may include names, addresses, or copies of police reports that have already been obtained.
Attach supporting documentation in an organized manner. Providing complete and clearly labeled information helps the IRS understand the nature of the identity theft and reduces follow-up requests.
Step 5: Sign and Date the Affidavit Under Penalty of Perjury
Sign and date Form 14039-B under the penalty of perjury statement. Print your name and business name exactly as they appear on IRS records.
Include your business's Employer Identification Number and primary business address.
Unsigned or undated forms are incomplete and may delay processing or require resubmission.
Step 6: Record the Date of Discovery and Initial Suspicion
Document the exact date you first discovered the suspected identity theft or received an IRS notice indicating unauthorized activity. Note whether suspicion arose before formal confirmation through IRS correspondence.
Clear documentation of discovery timing helps establish the sequence of events. This information may be relevant for the IRS review and case resolution.
Step 7: List All IRS Correspondence Related to the Theft
List every IRS notice, letter, or communication received during 2021 related to identity theft.
Include CP notices, letters, or contacts from the IRS Identity Theft Victim Assistance organization.
Organize these items chronologically. Including a clear timeline supports an accurate understanding of the issue and helps the IRS align your affidavit with existing account records.
Step 8: Plan for Amended Return Filing Separately
If you expect to file an amended return after the identity theft issue is resolved, identify the correct amended return form based on your filing type. Sole proprietors generally amend using
Form 1040-X, while corporations generally amend using Form 1120-X.
Prepare schedules or worksheets that show the correct tax liability after fraudulent items are removed. Do not submit amended returns or supporting calculations with Form 14039-B, as amended returns are processed separately.
Step 9: Avoid Combining Correction Filings With the Affidavit
Do not attach amended returns or payment documents to Form 14039-B. Mixing submissions may delay processing and confuse case review. Wait for the IRS to complete its identity theft review before submitting amended filings unless instructed otherwise. Keeping processes separate supports orderly resolution.
Step 10: Assemble the Complete Submission Package
Assemble the signed Form 14039-B along with all supporting documentation. Arrange materials in chronological order, beginning with the earliest relevant document. Do not staple or permanently bind pages. Use a paper clip if grouping documents. Clear organization improves readability and reduces handling issues during processing.
Step 11: Include a Cover Letter if Helpful
Although not required, you may include a brief cover letter summarizing the issue. State your business name, Employer Identification Number, and the specific identity theft concern.
Reference any IRS notices or case numbers already received. A concise summary may help contextualize the submission and guide initial review.
Step 12: Mail the Affidavit to the Correct Address
Place all materials in a single envelope with your return address clearly visible. If you received an IRS notice, attach Form 14039-B to the back and mail it to the address shown on the notice.
If you did not receive an IRS notice, mail the completed form and attachments to the Internal
Revenue Service, Ogden, UT 84201. Use a mailing method that allows tracking for your records.
Step 13: Review Penalty and Interest Implications
Understand that penalties and interest may be adjusted once identity theft is confirmed.
Depending on the facts, penalty relief may be available under applicable administrative or statutory provisions. Interest generally continues to accrue on any legitimate unpaid tax liability.
When penalties are reduced or removed, related interest may also be adjusted accordingly.
- Full IRS transcript retrieval (Wage & Income + Account)
- Professional tax form review
- Preparation & filing support
- Tax relief options if you owe the IRS
Step 14: Prepare for Processing Delays During Investigation
Accounts affected by identity theft may be temporarily frozen or flagged during review. This can delay processing of legitimate filings and refunds. Plan accordingly for payment deadlines and estimated tax obligations while the investigation is ongoing. Monitoring account activity helps manage expectations during this period.
Key 2021 Form 14039-B Clarifications
Form 14039-B applies specifically to business identity theft and does not address individual
Economic Impact Payments. Economic Impact Payment issues relate to individual filings and are not covered by this affidavit.
The form initiates an IRS review but does not resolve the issue immediately. Timely and accurate submission, supported by documentation, helps move the case toward resolution.
This checklist is intended to support accurate preparation and submission of Form 14039-B for the 2021 tax year.
If you’re missing tax documents or want to ensure the numbers you enter match IRS records, we can help.
