Form 14039
All states | 16 types
Form 14039 reports suspected or confirmed tax identity theft to the IRS. This occurs when someone illegally uses your SSN to file a fake tax return and claim a refund.
When Is a Form 14039 Used?
The IRS recommends using the 14039 form if you suspect identity theft affecting your tax records. Common reasons to file include:
- Your e-filed return is rejected due to duplicate SSN use.
- You receive an IRS notice for unfiled tax forms.
- The IRS warns of multiple returns in your name.
- IRS records show the income you never earned, indicating SSN misuse.
- You're asked to verify a tax filing you didn’t make.
Parties Involved
Several parties are involved in the filing and processing of the form 14039 IRS, including:
The Taxpayer (Victim). The individual whose SSN or taxpayer information has been fraudulently used.
The IRS Identity Theft Unit. The IRS division handles identity theft cases and prevents further fraud.
Financial Institutions (if applicable). If your data was compromised due to a data breach, your bank or employer may provide documentation to support your case.
Power of Attorney or Representative. In cases where victims cannot file themselves, a legal representative may handle the process.
Key Terms
Understanding the key terms associated with the 14039 IRS form can help ensure you use the form correctly.
- Tax-Related Identity Theft. A form of fraud in which someone files a tax return using your SSN to claim a refund.
- EIN (Employer Identification Number). Sometimes, business identity theft can occur, where fraudsters use an EIN instead of an SSN.
- IRS Notice CP01A. A letter issued by the IRS includes an Identity Protection PIN (IP PIN) to prevent unauthorized tax filings.
- Victim Assistance Program. An IRS program that helps identity theft victims recover from fraudulent use of their data.
- Power of Attorney. A legal document permitting another person to act on behalf of the taxpayer in tax-related matters.
Elements of a Form 14039
IRS form 14039 PDF consists of several sections, each requiring specific details for the IRS to appropriately evaluate and respond to the identity theft claim.
Personal information
- Taxpayer’s full legal name;
- SSN or Individual Taxpayer Identification Number (ITIN);
- Current mailing address;
- Previous address (if different).
Identity theft details
- Explanation of the suspicious or fraudulent activity;
- Whether a fraudulent tax return has already been filed;
- IRS notices received (if any).
Tax years affected
- The specific tax years where identity theft is suspected;
- Whether past identity theft incidents have been reported.
Supporting documentation
- Copy of your government-issued ID (e.g., passport, driver’s license);
- IRS notices or letters received regarding fraudulent tax activity.
Declaration and signature
- Certification under penalty of perjury that the information provided is accurate;
- Signature and date of filing.
How To Fill Out a Form 14039 Correctly
- Step 1. Download the Correct Form. You can download and complete form 14039 online on Lawrina.
- Step 2. Provide Personal and Contact Information. Fill out your full legal name, mailing address, and SSN or ITIN. If you have moved since filing previous returns, include your previous address.
- Step 3. Indicate the Identity Theft Issues. Clearly explain what led you to suspect identity theft (e.g., an IRS notice, a rejected e-filed return). If a fraudulent return was filed already, state the tax years affected.
- Step 4. Attach Supporting Documents. Include a copy of your driver’s license, state ID, or passport. If you received an IRS notice, attach related documents.
- Step 5. Sign and Submit the Form. Read the declaration carefully before signing. Submit it online or by mail following the official form 14039 instructions.