Identity Theft Affidavit Checklist – 2024 Tax Year
Overview of Form 14039 for the 2024 Tax Year
Form 14039, Identity Theft Affidavit, is used to notify the IRS of tax-related identity theft affecting
your federal tax account. The May 2024 revision allows submissions via IRS online services, in addition to mail or fax.
The form documents misuse of a Social Security number or an Individual Taxpayer Identification
Number in federal tax filings, dependents, or employment reporting. This checklist reorganizes the original instructions into a clear reference guide for completing and submitting Form 14039 for the 2024 tax year.
Each section follows the form's order and reflects verified requirements, helping you document identity theft accurately and avoid processing delays.
Preparing to Complete the Affidavit
Before completing the form, gather identifying and tax-related information needed for accurate reporting. This preparation supports the correct placement of information and reduces the likelihood of follow-up requests.
Have the following available before you begin
- The identity theft victim’s full legal name and Social Security number or ITIN should be
available.
- The current mailing address and the address used on the most recent tax return should
be available if they differ.
- Copies of any IRS notices or letters related to the issue should be available.
- Tax year information connected to the suspected identity theft should be available.
Completing the form carefully at the outset improves processing accuracy and reduces delays.
Completing Filing Checklist for Form 14039 for the 2024
Tax Year
Step 1: Complete Section A to Identify the Filing Reason
Complete Section A by selecting the box or boxes that describe why you are submitting Form
14039. This includes submitting the form for yourself, responding to an IRS notice or letter, or filing on behalf of another individual, such as a dependent.
The selection in Section A determines how the IRS routes and processes the affidavit. Review each option carefully and check only those that apply to your situation.
Step 2: Identify the Type of Identity Theft in Section B
In Section B, indicate how the identity theft has impacted the individual listed in Section C.
Check all boxes that apply, such as a fraudulent federal tax return filed using the individual’s information, dependent misuse, or misuse of an SSN or ITIN for employment purposes.
If a Form 14039 has already been submitted for the same incident involving the same individual, submitting another form is not required. Duplicate submissions may slow processing.
Step 3: Enter Victim Information in Section C
Complete Section C with the identity theft victim’s name, Social Security number or ITIN, and contact information. Include the current mailing address and list the address used on the last filed tax return if it differs. If the IRS needs clarification, provide all the requested phone numbers. Accurate contact details help prevent delays during case review.
Step 4: Document Impacted Tax Years in Section D
Complete Section D by identifying the most recent tax return filed and the tax year or years you believe were affected by identity theft. If the specific tax years are unknown, enter “Unknown” as instructed.
This information helps the IRS identify which accounts require review. Provide the best information available based on notices received or observed account activity.
Step 5: Sign and Date the Affidavit in Section E
Sign and date Form 14039 in Section E under the penalty of perjury statement. Your signature confirms that the information provided is true and correct to the best of your knowledge.
Unsigned or undated forms are considered incomplete and may be returned without action.
Review the form to confirm the signature and date are present before submission.
Step 6: Complete Section F When Acting for Someone Else
Complete Section F if you are submitting Form 14039 on behalf of another person, such as a dependent, incapacitated individual, or deceased taxpayer. Provide the necessary representative information according to your role.
Attach documentation supporting your authority, such as court appointment papers or a power of attorney authorization. Missing documentation may delay acceptance of the affidavit.
Step 7: Attach Required Supporting Documentation
When filing on behalf of another person, include the documentation required for the option selected in Section F. This may involve court certificates, guardianship documentation, or authorization forms.
If responding to an IRS notice or letter, include a copy of that notice when possible and follow any specific instructions provided. Supporting documents help the IRS verify authority and context.
Step 8: Submit the Completed Affidavit Using One Method
Submit Form 14039 using only one submission method. Available options include online submission through IRS services, mailing the form, or faxing it. Submitting the form through multiple methods can cause processing delays.
Follow the submission instructions carefully based on your selected method. Do not use the addresses or fax numbers on Form 14039 to file an original tax return.
Step 9: Follow Special Submission Instructions When Required
If you are responding to an IRS notice or letter, send the completed form and any requested attachments to the address or fax number listed in that notice. Do not use the general submission address in this situation.
When identity theft prevents electronic filing due to misuse of an SSN or ITIN, attach Form
14039 to the back of your paper tax return and mail it to the location where you normally file.
Step 10: Understand IRS Processing Timeframes
Identity theft cases are not resolved immediately. While some cases may resolve within 120 days, the IRS indicates that current inventories have significantly extended average resolution times. Delays do not indicate rejection. Processing time varies based on complexity, verification needs, and IRS workload.
- Full IRS transcript retrieval (Wage & Income + Account)
- Professional tax form review
- Preparation & filing support
- Tax relief options if you owe the IRS
Step 11: Monitor Your Tax Account During Review
Monitor your tax account during processing to identify any additional fraudulent activity. Obtain an IRS transcript through IRS online services to review posted transactions and filing history.
Regular monitoring helps you identify new issues quickly and confirms once corrective actions appear in your account.
Key 2024 Form 14039 Clarifications
Form 14039-B applies only to business identity theft and does not address individual Economic
Impact Payments. Issues involving Economic Impact Payments relate to individual filings, personal information, and tax refund matters, which are handled through separate IRS forms.
Submission of Form 14039-B initiates an IRS review but does not provide an immediate resolution. Timely filing with complete documentation helps the Internal Revenue Service evaluate the issue and issue any necessary tax notices or updates to tax transcripts.
This checklist supports accurate preparation and submission of IRS forms related to 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.
