IRS Form 14039 (2024): Identity Theft Affidavit Guide

What IRS Form 14039 (2024) Is For

IRS Form 14039 (2024) is an identity theft affidavit used to notify the Internal Revenue Service when a person may be a victim of tax-related identity theft that involves a suspicious tax return filed under their Social Security number. The form alerts the agency that someone misused personal or financial information without the taxpayer's knowledge, which allows the IRS to secure the taxpayer’s tax records and remove fraudulent activity before processing the correct tax return for the affected tax year.

For additional security, you can use our IRS Account Transcript Service to monitor your account for suspicious filings or unauthorized changes.

When You’d Use IRS Form 14039 (2024)

You would use IRS Form 14039 (2024) when there is clear evidence that your identity or tax account has been misused.

• E-file rejection because a return already exists under your Social Security number: This situation occurs when a fraudulent return has been filed, and the system blocks your attempt to file because a duplicate filing already appears in your IRS records.
  
  
• IRS notice requesting verification about income reported that you did not earn: This happens when the IRS sends an IRS notice stating that tax records show other income or an employer you never worked for.
  
  
• Unexpected tax transcript or refund details issued without your request: These documents may indicate that identity thieves attempted to access your online account or used sensitive information to claim a fraudulent refund.
  
  
• Notice showing you owe additional tax for a year you did not file: This warning sign indicates that a suspicious tax return was submitted, resulting in an incorrect balance due.
  
  
• Credit report or tax industry alerts showing possible misuse: These alerts may indicate evidence of identity theft, such as unauthorized activity involving income reported or refund claims.
  
  
• Advice from the Federal Trade Commission or law enforcement to report identity theft: These agencies may recommend submitting the identity theft affidavit when warning signs indicate that someone may be attempting to misuse your information during tax season.

Even if you are a victim of identity theft, it is important to resolve unfiled tax returns promptly to avoid additional IRS penalties.

Key Rules or Details for Tax Year 2024

Several vital rules govern the submission and processing of IRS Form 14039 (2024).

• One form for each identity theft incident: The Internal Revenue Service requires a single filing per case, as duplicate forms can slow down processing. At the same time, agents compare multiple submissions that contain the same information.
  
  
• Use the online form when possible: The IRS recommends completing the form online because the platform protects sensitive information, displays the locked padlock icon, and reduces delays that occur when mail or fax transmissions require extra handling.
  
  
• Avoid filing the form when responding to IRS verification letters: An IRS letter contains specific instructions that require taxpayers to verify their identity using the provided number, and filing the affidavit instead can interrupt the verification process.
  
  
• Requiring paper returns when e-filing is unavailable: Taxpayers must attach the form to their paper return and mail it, allowing the IRS to review both documents together and compare them to existing tax returns.
  
  
• Contacting the IRS repeatedly during processing is not allowed. Continuous calls can delay progress because the Internal Revenue Service must prioritize active case work over repeated status requests for the same account.

Step-by-Step (High Level)

Filing IRS Form 14039 (2024) follows a straightforward sequence of steps designed to protect your account and support proper tax administration.

1. Confirm that the issue qualifies: Taxpayers should identify warning signs such as unexpected messages, unusual text alerts, or social media messages that encourage them to click links involving taxes.
   
   
2. Gather information before completing the form: Individuals should collect prior tax returns, employer records, and any notices that help document the need to report identity theft.
   
   
3. Complete the form accurately: Each section must be filled out correctly so the IRS can verify which tax year was affected and determine whether a fraudulent return or refund was attempted.
   
   
4. Submit through the preferred channel: The IRS recommends online submission, although mail or fax remains acceptable when online access is not available.
   
   
5. File your legitimate tax return: Taxpayers should file tax returns on time, either with a tax preparer or independently, to avoid penalties, even if identity theft has occurred.
   
   
6. Continue protecting your account: Individuals should update passwords and monitor accounts to prevent additional attempts by identity thieves.

If you receive IRS notices about balances or collections due to identity theft, learn how the IRS collection process works to know what to expect.

Common Mistakes and How to Avoid Them

Several preventable mistakes can slow down the resolution of an identity theft case.

• Filing without checking the IRS letter instructions: Taxpayers should follow the directions in the letter, as the IRS has already initiated verification and does not require an affidavit in those situations.
  
  
• Submitting multiple forms for the same incident: This mistake delays review because the IRS must sort and compare duplicate submissions before working on the case.
  
  
• Not filing the actual tax return: Individuals must still file on time to avoid losing money or incurring penalties, even if personal information was stolen.
  
  
• Ignoring other steps: Victims should regularly review their credit reports to identify any further misuse of their personal information.
  
  
• Sending incomplete personal information: Missing details force the IRS to pause processing while waiting for corrected forms or additional documentation.

If you need someone to communicate with the IRS on your behalf during the identity theft review, consider appointing a power of attorney for IRS issues.

What Happens After You File

After submitting IRS Form 14039 (2024), the IRS Identity Theft Unit reviews the account to determine which tax returns were affected and whether a fraudulent filing occurred. The agency then removes improper activity, verifies legitimate taxes, and updates the account with additional protections for future filing. The IRS may coordinate with state tax agencies if the identity issue affects more than one jurisdiction. 

FAQs

What should I do if a fraudulent return was filed under my Social Security number?

You should complete IRS Form 14039 so the IRS can remove the fraudulent return, protect your account, and review your tax return for the correct tax year.

Does IRS Form 14039 stop all forms of tax fraud automatically?

The form helps address tax fraud involving federal filings, but taxpayers may need to take additional steps, such as contacting the Federal Trade Commission and monitoring their credit report.

Should I contact the Federal Trade Commission in addition to the IRS?

Yes, the Federal Trade Commission accepts reports involving broader identity misuse, which helps protect your information beyond your tax account.

Can my employer assist me if other income was incorrectly reported under my name?

Your employer can confirm correct income information, and their records may support the IRS review of the identity theft issue.

How can I protect my account after submitting the form?

You can protect your account by reviewing your IRS online account, securing passwords, and checking for unusual activity involving refunds, filing statuses, or account changes.