Form 14039, Identity Theft Affidavit

The IRS lists when not to file. Do not file if any of these is true: (source, read 2026-10-13)

• —“You already sent it to us or filed it through IdentityTheft.gov” (source, read 2026-10-13). The form says the same: “To avoid delays do not use this form if you have already filed a Form 14039 for this incident.” (source, read 2026-10-13)
• —“We already sent you a letter or notice” (source, read 2026-10-13)
• —“The identity theft isn't tax-related” (source, read 2026-10-13)
• —“You used or we tell you to use the Identity and Tax Return Verification Service” (source, read 2026-10-13)
• —A parent or guardian misused a dependent's identity: “Do not use this form if dependent's identity was misused by a parent or guardian in filing taxes, this is not identity theft.” (source, read 2026-10-13)
• —A business, trust, estate or tax-exempt organization: “You're a business, trust, estate or tax-exempt organization. Use Form 14039-B, Business Identity Theft Affidavit” (source, read 2026-10-13)

The IRS says to file only if we tell you, if you can't use the Identity and Tax Return Verification Service, or if you fit this case: “You want to tell us about possible tax-related identity theft we don't have on file, like a data breach.” (source, read 2026-10-13) Also: “You can file for yourself or another person, including a dependent or deceased person.” (source, read 2026-10-13)

The IRS pages do not line up on a data breach. The individual guide lists it as a reason to file. The form itself says: “Note: If your situation is not one of the scenarios above, do not file a Form 14039.” (source, read 2026-10-13) The scenarios are the three in Section B: a fraudulent return, a dependent wrongly claimed, or your SSN or ITIN used for work. This page does not resolve the difference. If a data breach is your only reason, the two IRS sources point different ways.

Online

The IRS's preferred method. “(Attachments are not available using this method)” (source, read 2026-10-13)

Fax

Use the fax number on this page that matches your situation. The form says: “Always include a cover sheet marked "Confidential".” (source, read 2026-10-13) See the fax cover sheet.

Reply to an IRS notice or letter

A reply to an IRS notice or letter follows that notice's own instructions. “If it provides a FAX number, you should send there.” (source, read 2026-10-13) “If no FAX number is shown on the notice or letter, follow the mailing instructions on the notice or letter.” (source, read 2026-10-13)

Mail, in response to a notice

“return this form and if possible, a copy of the notice or letter to the address contained in the notice or letter.” (source, read 2026-10-13)

Mail, with a paper return

If you checked box 1 or 2 in Section B and cannot e-file because an SSN or ITIN was misused: “attach this Form 14039 to the back of your paper tax return and submit to the IRS location where you normally file your tax return.” (source, read 2026-10-13)

Mail, all others

Use the mailing address printed on the form. (source, read 2026-10-13)

Use one method only: “Choose one method of submitting this form either Online (preferred method), by Mail, or by FAX, not all methods.” (source, read 2026-10-13) Once you fax, see what a fax confirmation proves. To send, use Send a fax. Other forms: which IRS forms can be faxed.

Identity Theft Affidavit. Report that someone filed a return using your identity.

Fax Form 14039 from here: upload the pages, then enter the number above whose condition matches yours. FaxMyDoc is a fax service, not the IRS, and is not affiliated with it.

Letter 5071C or notice CP5071

Follow your notice. “If you verify your return, you don't need to complete Form 14039, Identity Theft Affidavit, unless we tell you.” (source, read 2026-10-13) Another IRS page says: “Do not file a Form 14039. If you receive similar notices about suspicious returns, you do not need to complete the Form 14039.” (source, read 2026-10-13) If the IRS tells you to file it, do what the notice says.

Letter 4883C

“Don't file Form 14039, Identity Theft Affidavit, if you received letter 4883C” (source, read 2026-10-13)

Letter 5747C

“Don't file Form 14039, Identity Theft Affidavit, if you received letter 5747C” (source, read 2026-10-13)

Letter 6483C

“Don't File Form 14039, Identity Theft Affidavit, If You Received Letter 6483C” (source, read 2026-10-13)

Duplicate dependent claim

See the section on dependents below. The IRS guide says: “If the primary taxpayer on the second return includes a valid Identity Protection Personal Identification Number (IP PIN) the return will not be rejected for a duplicate dependent.” (source, read 2026-10-13)

W-2 or 1099 from an unknown employer

Do not put the income on your return, and contact the Social Security Administration. (source, read 2026-10-13) The same list of when not to file applies. (source, read 2026-10-13)

Fake 1099-G for unemployment

“There is no requirement to file a Form 14039, Identity Theft Affidavit. A Form 14039 should be filed only if the taxpayers' e-filed tax return is rejected because a duplicate return with their Social Security number is already on file or if the IRS instructs them to file a Form 14039.” (source, read 2026-10-13)

Business or an EIN you did not apply for

Use Form 14039-B instead. (source, read 2026-10-13) See the section on Form 14039-B below.

Already filed for the same incident

Do not file again. (source, read 2026-10-13)

The IRS pages differ on letters. The individual guide says not to file if “We already sent you a letter or notice” (source, read 2026-10-13), while the form has a box for answering a notice or letter and the same guide says to file if “We tell you.” (source, read 2026-10-13) This page does not resolve it. Follow the instructions in your own letter. (source, read 2026-10-13) (source, read 2026-10-13)

The IRS guide for individuals says: “Beginning with 2024 tax returns the IRS will accept e-filed Forms 1040, 1040-NR, and 1040-SS even if a dependent has already been claimed.” (source, read 2026-10-13) An IRS fact sheet from April 2022 lists this as a sign of possible identity theft: “A taxpayer can't e-file because a dependent's Social Security number or ITIN was already used by someone on another return without the taxpayer's knowledge or permission.” (source, read 2026-10-13) It says to complete Form 14039 if that applies. The fact sheet notes that news items may not be updated after release. The IRS guide also says that if you cannot e-file, you complete a paper return, and “Return processing takes 6 to 8 weeks, then we'll look into the claim.” (source, read 2026-10-13)

The form in the IRS file is marked “Form 14039 (Rev. 2-2026)” (source, read 2026-10-13). The form does not say what changed in this revision, so this page does not list changes.

“Sections A - E of this form must be completed.” (source, read 2026-10-13) Section A is which situation you are reporting: for yourself, in response to an IRS notice (give its number), for a dependent, or for another person living or deceased. Section B is how you are affected: a fraudulent return, a dependent wrongly claimed, or your SSN or ITIN used for work. You also explain what happened and when you found out. Section C is the victim's name, TIN, addresses, phone and contact language. Section D is the last return filed and the tax years you believe were affected; write Unknown if you do not know. Section E is the signature under penalty of perjury. (source, read 2026-10-13)

Section F applies only if you complete the form for someone else. “Check only ONE of the following five boxes next to the reason you are submitting this form” (source, read 2026-10-13) Attachments depend on the box:

Surviving spouse of a deceased taxpayer

“No attachments are required, including death certificate.” (source, read 2026-10-13)

Court-appointed or certified personal representative

“Attach a copy of the court certificate showing your appointment.” (source, read 2026-10-13)

Deceased, no personal representative appointed

“Attach copy of death certificate or formal notification from a government office informing next of kin of the decedent's death.” (source, read 2026-10-13) You also state your relationship to the decedent. (source, read 2026-10-13)

Conservator, or authorized by Form 2848

“Attach a copy of documentation showing your appointment as conservator or Power of Attorney authorization.” (source, read 2026-10-13)

Parent, guardian or other for a dependent

Check box 5 and sign, and give your relationship to the person. No attachment is listed for this box. (source, read 2026-10-13)

Filing for yourself

Section F is not needed. Any extra pages are your choice: “Provide clear and readable photocopies/images of any additional information you may choose to provide.” (source, read 2026-10-13)

“Your case will be assigned to our 'Identity Theft Victim Assistance' organization where it will be researched and resolved by an employee with specialized identity theft training.” (source, read 2026-10-13) The IRS works to remove the fraudulent return, process your own return and release any refund. It ends by “Marking your tax account with an identity theft indicator, which completes our work on your case and helps protect you in the future.” (source, read 2026-10-13) “You will receive a letter when your case has been resolved.” (source, read 2026-10-13)

On IP PINs, the IRS says: “All confirmed tax-related identity theft victims will be placed into the Identity protection PIN program and annually be issued a new, six-digit IP PIN to prevent someone else from filing a return using their identity and it will be required to be used on all future filings.” (source, read 2026-10-13)

Do not send a duplicate or call for status: “Do not submit duplicate Forms 14039 or 14039-B, nor contact the IRS about the status of your identity theft claim, this will cause delays if duplicate forms are received.” (source, read 2026-10-13)

• —The victim assistance page (updated 05-Aug-2026) says: “This is generally within 120 days, but due to extenuating circumstances caused by the pandemic our identity theft inventories have increased dramatically and on average it is taking us 580 days to resolve identity theft cases.” (source, read 2026-10-13)
• —The processing status page (updated 09-Oct-2026) says “We're currently processing forms we received during the months shown below.” (source, read 2026-10-13) It lists Form 14039 and Form 14039-B as August 2025. (source, read 2026-10-13)

This page does not say which figure applies to your case. Check the processing status page for the current month.

A business, trust, estate or tax-exempt organization uses Form 14039-B, Business Identity Theft Affidavit. (source, read 2026-10-13) The copy in the IRS file is marked Rev. 5-2021. A person who is not a business owner but gets IRS notices about an unknown business with an EIN can also use it (Section A, box 1). (source, read 2026-10-13) A sole proprietor needs two documents. “Sole Proprietor: Two documents are required” (source, read 2026-10-13) Other entities send one or more entity documents. Employers whose EIN is used for fake jobless claims are told to file it: “File a Form 14039-B, Business Identity Theft Affidavit PDF , if the company's EIN is being used to generate fraudulent unemployment benefit claims.” (source, read 2026-10-13) It can be mailed or faxed. (source, read 2026-10-13) For a fax reply to a notice, “If you received a notice or letter from the IRS related to this issue and it provides a FAX number, you should send this completed form there.” (source, read 2026-10-13) The form also lists an in-person option: you must schedule an appointment at a Taxpayer Assistance Center, and at it present the completed form with at least one piece of the required documentation and your original driver's license or other valid U.S. Federal or State government issued photo identification with your signature. (source, read 2026-10-13)

The Spanish form is marked “Form 14039 (sp) (Rev. 9-2023)” (source, read 2026-10-13), older than the English one. (source, read 2026-10-13) It gives the same one-method rule: “Elija un método para enviar este formulario, ya sea en línea (método preferido), por correo o por fax, no todos los métodos.” (source, read 2026-10-13) Its Section B also has a box for “No sé si alguien utilizó mi información para declarar impuestos de manera fraudulenta, pero soy víctima de robo de identidad.” (source, read 2026-10-13) The English 2-2026 form has no such box and says not to file if your situation is not one of its scenarios. The IRS does not reconcile these; both are shown. (source, read 2026-10-13) (source, read 2026-10-13)

If the IRS has written to you about this form, the number on that letter wins. Correspondence routes to the unit handling your case, and that unit’s fax number is not always the one on the public page.

The oldest reading on this page is from September 13, 2026. A check in our build fails the site when any reading here passes six months. It does not notice the IRS changing a number this morning, which is why the source link and the date sit under every fact. The rest of the IRS record is held to the same rule.

Upload the pages, check the preview, and send. No account, nothing to cancel, and the card is authorized when you press send and charged only once the receiving fax system acknowledges the pages. If it never does, you are not charged. A cover sheet is generated with the routing fields filled in from what you entered.

Every statement above rests on one of these, each read on the date shown. Reviewed October 13, 2026; next review by January 11, 2027.

1. f14039 (PDF) (Internal Revenue Service, read 2026-10-13)
2. identity theft guide for individuals (Internal Revenue Service, read 2026-10-13)
3. how irs id theft victim assistance works (Internal Revenue Service, read 2026-10-13)
4. understanding your cp5071 series notice (Internal Revenue Service, read 2026-10-13)
5. understanding your letter 4883c (Internal Revenue Service, read 2026-10-13)
6. understanding your letter 5747c (Internal Revenue Service, read 2026-10-13)
7. understanding your letter 6483c (Internal Revenue Service, read 2026-10-13)
8. identity theft and unemployment benefits (Internal Revenue Service, read 2026-10-13)
9. employment related identity theft (Internal Revenue Service, read 2026-10-13)
10. processing status for tax forms (Internal Revenue Service, read 2026-10-13)
11. when to file an identity theft affidavit (Internal Revenue Service, read 2026-10-13)
12. f14039b (PDF) (Internal Revenue Service, read 2026-10-13)
13. f14039sp (PDF) (Internal Revenue Service, read 2026-10-13)

• Which IRS forms can be faxed, and which cannot
• What a fax confirmation actually proves