Free IRS 14039 Form in PDF

Free IRS 14039 Form in PDF

The IRS 14039 form is an Identity Theft Affidavit used by taxpayers to report suspected fraud and identity theft to the Internal Revenue Service. This critical document serves as a formal notification to the IRS, allowing them to take necessary actions to protect the taxpayer’s account and rectify any issues arising from the identity theft. For those who believe they may be victims of identity theft or fraud affecting their tax records, filling out this form is a key step in safeguarding their financial integrity.

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In today's digital age, identity theft has become a growing concern, especially when it pertains to tax-related fraud. Individuals who suspect their Social Security number or personal information has been compromised and used to file a fraudulent tax return have a critical tool at their disposal: the IRS Form 14039, Identity Theft Affidavit. This form serves as a lifeline, enabling victims to alert the Internal Revenue Service (IRS) about the identity theft and take steps to secure their tax accounts. By completing and submitting this affidavit, individuals can help the IRS identify and halt fraudulent activity. The form is designed to be accessible and provides a structured way for taxpayers to report their concerns and request a thorough investigation. With identity theft cases on the rise, understanding the purpose, process, and importance of IRS Form 14039 is essential for protecting one's financial and personal information in the event of such security breaches.

Preview - IRS 14039 Form

Form 14039

Department of the Treasury - Internal Revenue Service

OMB Number

(September 2021)

Identity Theft Affidavit

1545-2139

 

 

This affidavit is for victims of identity theft. Do not use this form if you have already filed a Form 14039.

The IRS process for assisting victims selecting Section B, Box 1 below is explained at irs.gov/victimassistance.

Get an IP PIN: We encourage everyone to opt-in to the Identity Protection Personal Identification Number (IP PIN) program. If you don’t have an IP PIN you can get one by going to irs.gov/ippin. If unable to do so online, you may schedule an appointment at your closest Taxpayer Assistance Center by calling (844-545-5640). Or, if eligible you may use IRS Form 15227 to apply for an IP PIN by mail or FAX.

Section A - Check the following boxes in this section that apply to the specific situation you are reporting (required for all filers)

1. I am submitting this Form 14039 for myself

2. This Form 14039 is submitted in response to a ‘Notice’ or ‘Letter’ received from the IRS

Provide ‘Notice’ or ‘Letter’ number(s) on the line to the right

Check box 1 in Section B and see special mailing and faxing instructions on reverse side of this form.

3. I am submitting this Form 14039 on behalf of my ‘dependent child or dependent relative’

• Complete Section E on reverse side of this form.

4. I am submitting this Form 14039 on behalf of another person (other than my dependent child or dependent relative)

Complete Section E on reverse side of this form. Section B – Reason For Filing This Form (required)

Check only ONE of the following boxes that apply to the person listed in Section C below. If the taxpayer in ‘Section C’ has previously submitted a Form 14039 to the IRS on the same affected tax year(s), there’s no need to submit another Form 14039.

1. Someone used my information to file taxes, including being incorrectly claimed as a dependent

2. I don’t know if someone used my information to file taxes, but I’m a victim of identity theft

Provide an explanation of the identity theft issue, how it is related to your tax account, how you became aware of it and provide relevant dates. If needed, attach additional information and/or pages to this form.

Section C – Name and Contact Information of Identity Theft Victim (required)

 

 

 

 

 

 

 

Victim’s last name

First name

 

 

 

 

Middle

Taxpayer Identification Number

 

 

 

 

 

 

 

 

 

 

 

initial

(provide 9-digit Social Security Number)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Current mailing address (apartment or suite number and street, or P.O.

Current city

 

 

State

ZIP code

Box) If deceased, provide last known address

 

 

 

 

 

 

 

 

 

-

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Tax Year(s) you experienced identity theft (if not known, enter ‘Unknown’ in one box below)

 

 

What is the last year you filed a

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

return

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Address used on last filed tax return (if different than ‘Current’)

 

City (on last tax return filed)

 

State

ZIP code

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

-

Names used on last filed tax return

Telephone number with

area code (optional) If deceased, indicate

Best time(s) to call

(if different than ‘Current’)

‘Deceased’

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Home phone number

 

 

 

Cell phone number

 

 

Language in which you would like to be contacted

English

 

Spanish

 

 

 

 

Section D – Penalty of Perjury Statement and Signature (required)

 

 

 

 

 

 

 

 

 

Under penalty of perjury, I declare that, to the best of my knowledge and belief, the information entered on this Form 14039 is true, correct, complete, and made in good faith.

Signature of taxpayer, or representative, conservator, parent or guardian

Date signed

Submit this completed form to either the mailing address or the FAX number provided on the reverse side of this form.

Catalog Number 52525A

www.irs.gov

Form 14039 (Rev. 9-2021)

Section E – Representative, Conservator, Parent or Guardian Information (required if completing Form 14039 on someone else’s behalf)

Check only ONE of the following five boxes next to the reason you are submitting this form

1. The taxpayer is deceased and I am the surviving spouse

• No attachments are required, including death certificate.

2. The taxpayer is deceased and I am the court-appointed or certified personal representative

• Attach a copy of the court certificate showing your appointment.

3. The taxpayer is deceased and a court-appointed or certified personal representative has not been appointed

Attach copy of death certificate or formal notification from a government office informing next of kin of the decedent’s death.

Indicate your relationship to decedent:

Child

Parent/Legal Guardian

Other

4. The taxpayer is unable to complete this form and I am the appointed conservator or have Power of Attorney/Declaration of Representative authorization per IRS Form 2848

Attach a copy of documentation showing your appointment as conservator or POA authorization.

If you have an IRS issued Centralized Authorization File (CAF) number, enter the nine-digit number:

5. The person is my dependent child or my dependent relative

By checking this box and signing below you are indicating that you are an authorized representative, as parent, guardian or legal guardian, to file a legal document on the dependent’s behalf.

• Indicate your relationship to person:

Parent/Legal Guardian

Fiduciary Relationship per IRS Form 56

 

Power of Attorney

Other

Representative's name

 

 

 

 

Last name

 

First name

 

Middle initial

 

 

 

 

 

 

Representative’s current mailing address (city, town or post

office, state, and ZIP code)

 

 

 

 

 

 

 

Representative’s telephone number

 

 

 

 

Instructions for Submitting this Form

Submit this completed and signed form to the IRS via Mail or FAX to specialized IRS processing areas dedicated to assist you. In Section C of this form, be sure to include the Social Security Number in the ‘Taxpayer Identification Number’ field.

Help us avoid delays:

Choose one method of submitting this form either by Mail or by FAX, not both.

Provide clear and readable photocopies of any additional information you may choose to provide.

Note that ‘tax returns’ may not be submitted to either the mailing address or FAX number.

 

Submitting by Mail

 

Submitting by FAX

 

 

 

 

If you checked Box 1 in Section B in response to a notice or

If you checked Box 1 in Section B of Form 14039 and are

 

letter received from the IRS, return this form and if possible, a

 

submitting this form in response to a notice or letter received

 

copy of the notice or letter to the address contained in the

 

from the IRS. If it provides a FAX number, you should send

 

notice or letter.

 

there.

If you checked Box 1 in Section B of Form 14039, are unable

 

If no FAX number is shown on the notice or letter, follow the

 

to file your tax return electronically because the primary and/

 

mailing instructions on the notice or letter.

 

or secondary SSN was misused, attach this Form 14039 to the

Include a cover sheet marked ‘Confidential’.

 

back of your paper tax return and submit to the IRS location

If you checked Box 2 in Section B of Form 14039 (no current

 

where you normally file your tax return.

If you’ve already filed your paper return, submit this Form

 

tax-related issue), FAX this form toll-free to:

 

855-807-5720

 

14039 to the IRS location where you normally file. Refer to the

 

 

‘Where Do You File’ section of your return instructions or visit IRS.

 

 

 

gov and input the search term ‘Where to File’.

 

 

If you checked Box 2 in Section B of Form 14039 (no current tax-related issue), mail this form to:

Department of the Treasury

Internal Revenue Service

Fresno, CA 93888-0025

Privacy Act and Paperwork Reduction Notice

Our legal authority to request the information is 26 U.S.C. 6001. The primary purpose of the form is to provide a method of reporting identity theft issues to the IRS so that the IRS may document situations where individuals are or may be victims of identity theft. Additional purposes include the use in the determination of proper tax liability and to relieve taxpayer burden. The information may be disclosed only as provided by 26 U.S.C. 6103. Providing the information on this form is voluntary. However, if you do not provide the information it may be more difficult to assist you in resolving your identity theft issue. If you are a potential victim of identity theft and do not provide the required substantiation information, we may not be able to place a marker on your account to assist with future protection. If you are a victim of identity theft and do not provide the required information, it may be difficult for IRS to determine your correct tax liability. If you intentionally provide false information, you may be subject to criminal penalties. You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents may become material in the administration of any Internal Revenue law. Generally, tax returns and return information are confidential, as required by section 6103. Public reporting burden for this collection of information is estimated to average 15 minutes per response, including the time for reviewing instructions, searching existing data sources, gathering and maintaining the data needed, and completing and reviewing the collection of information. If you have comments concerning the accuracy of these time estimates or suggestions for making this form simpler, we would be happy to hear from you. You can write to the Internal Revenue Service, Tax Products Coordinating Committee, SE:W:CAR:MP:T:T:SP, 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224. Do not send this form to this address. Instead, see the form for filing instructions. Notwithstanding any other provision of the law, no person is required to respond to, nor shall any person be subject to a penalty for failure to comply with, a collection of information subject to the requirements of the Paperwork Reduction Act, unless that collection of information displays a currently valid OMB Control Number.

Catalog Number 52525A

www.irs.gov

Form 14039 (Rev. 9-2021)

Document Specs

Fact Name Description
Purpose of Form 14039 This form is utilized to alert the IRS of potential identity theft issues affecting tax administration.
Type of Form Form 14039 is an Identity Theft Affidavit.
When to File It should be filed if someone has experienced tax-related identity theft or suspects they are at risk.
Method of Submission The form can be submitted to the IRS via fax or mail.
Governing Laws While Form 14039 is a federal form, there are no specific state laws governing it. Federally, it's managed under the guidelines of the IRS regarding identity theft and fraud prevention.

Instructions on Writing IRS 14039

Once you suspect that your identity may have been used fraudulently for tax purposes, filling out the IRS Form 14039 is your next step. This form helps the Internal Revenue Service (IRS) understand your situation and initiate a review process. It's important to provide accurate and complete information to aid in this investigation. The process can feel daunting, but by following these steps, you'll ensure that your form is correctly filled out and submitted.

  1. Begin with your personal information. Enter your full name, Social Security Number (SSN), and date of birth in the specified fields.
  2. If the incident involves your spouse, their name, SSN, and date of birth should be included in Section B.
  3. Provide your current mailing address. If you've moved in the last year, include your previous address to help the IRS verify your identity.
  4. Indicate your filing status (such as single, married filing jointly) and the tax year(s) affected by the identity theft.
  5. Check the box that best describes the reason you’re submitting the form. If you received a specific notice from the IRS, such as a letter about a suspicious tax return filed in your name, include the notice number.
  6. Detail the incident in Section D. Be specific about what happened, including any details of the fraud you're aware of. If you received any suspicious communications, describe them here.
  7. Sign and date the form. If you're filing jointly, your spouse must also sign and date.
  8. Attach any necessary documents that could support your claim. This might include a police report if you filed one, copies of suspicious letters or emails related to the fraud, and any other documentation that proves your identity was compromised.
  9. Review the form to ensure all provided information is accurate and complete. Missing or incorrect information could delay the process.
  10. Mail the completed form to the IRS. The address to which you should send the form depends on your state, which you can find in the instructions for Form 14039. If you're filing the form in response to an IRS notice, send it to the address on the notice.

After submitting Form 14039, the IRS will begin its investigation into your case. This can be a lengthy process, often taking 120 days or more to resolve. During this time, it's crucial to keep any new information or documentation related to your case organized and accessible. You may be contacted by the IRS for additional information. Keeping a detailed record of your communications with the IRS will be helpful. Remember, the IRS does not initiate contact via email, text, or social media to request personal or financial information. If you receive such requests, it could be a phishing attempt. Always contact the IRS directly using the information on their official website if you have any doubts.

Understanding IRS 14039

What is the IRS 14039 form?

The IRS 14039 form, officially known as the Identity Theft Affidavit, is used to report to the Internal Revenue Service (IRS) when an individual believes they have been a victim of tax-related identity theft. This form assists the IRS in investigating the incident and helps protect the taxpayer's account.

When should I use the IRS 14039 form?

You should complete and submit the IRS 14039 form if you receive a notice from the IRS indicating that more than one tax return was filed with your Social Security Number, or if informed that you owe additional tax, refund offset, or have had collection actions taken against you for a year you did not file a tax return. Reporting these incidents promptly can help prevent further fraudulent activities.

How can I submit the IRS 14039 form?

The form can be submitted in two ways: by mailing a printed copy or, in certain cases, through fax. The appropriate mailing address and fax number are provided in the instructions for the form. It's important to follow these instructions carefully to ensure your report is processed promptly.

Do I need to attach identification documents when submitting Form 14039?

Yes, you are required to attach a copy of your Social Security card and a government-issued identification card, such as a driver's license or passport, when submitting Form 14039. These documents are necessary to verify your identity and process your affidavit.

What happens after I submit the form?

After you submit the form, the IRS will review your affidavit and begin an investigation into your claim. You may receive a letter from the IRS acknowledging receipt of your affidavit. The investigation may take some time, but the IRS will notify you once it is complete and provide you with instructions on any further steps you need to take.

Will filing a Form 14039 impact my credit score?

Filing a Form 14039 with the IRS does not directly impact your credit score. However, it's advisable to also report the identity theft to the credit bureaus to protect your credit standing. Taking additional steps such as placing a fraud alert on your credit reports may help safeguard your credit score.

Can I file Form 14039 on behalf of someone else?

In cases where the individual is a minor, deceased, or otherwise incapable of filing the form, a parent, guardian, or executor can complete and submit Form 14039 on their behalf. The submitter should clearly indicate their relationship to the victim and provide the necessary documentation to support their claim.

Is there a deadline for submitting Form 14039?

There is no specific deadline for submitting Form 14039. However, it’s crucial to file the form as soon as possible after discovering an incident of identity theft to minimize potential harm and secure your tax records.

Common mistakes

Filling out the IRS 14039 form, also known as the Identity Theft Affidavit, can be an important step in resolving issues of identity theft and protecting one's financial well-being. However, mistakes in completing this form can delay the process of getting resolution. One common mistake is incorrectly filling out personal information. This includes typos or inaccuracies in one's Social Security number, name, address, or date of birth. Such errors can lead to delays or confusion in the IRS's attempt to verify and rectify the individual's tax record.

Another area where errors often occur is failing to specify the tax year affected. The IRS 14039 form requires individuals to identify the tax year(s) impacted by the identity theft. Overlooking this step or providing unclear information may hinder the IRS's ability to properly address the issue, as they may not know which tax year(s) to review or correct.

Not attaching necessary documentation is another oversight that can complicate the process. When submitting the form, it's important to include any notices or letters from the IRS that may be relevant to the case of identity theft. These documents can provide the IRS with context and additional details critical to resolving the problem efficiently.

People often skip the section that asks whether they have filed a police report. While it's not mandatory to file a police report to submit the form, providing details of any reports can strengthen one's case. It serves as an official document corroborating the identity theft and may assist the IRS in their investigation.

Leaving the signature and date fields blank is a surprisingly common error. The form is not considered valid unless it's signed and dated. This oversight can entirely stall the process, as the IRS needs this verification to proceed with any actions on behalf of the taxpayer.

Lastly, a significant mistake is failing to send the form to the correct IRS address or fax number designated for identity theft cases. The IRS has specific channels for handling these sensitive matters, and incorrect submission can lead to delays in processing and resolving the issue. Always double-check the IRS instructions for the most current submission information.

Correctly completing the IRS 14039 form is crucial for individuals facing identity theft. By avoiding these common mistakes, taxpayers can help ensure a smoother process in resolving their tax issues and protecting their financial identity.

Documents used along the form

The IRS Form 14039, Identity Theft Affidavit, is a critical document for individuals to report instances of identity theft that affect their tax records. Given the complexity of identity theft cases, several other forms and documents often accompany the IRS Form 14039 to ensure comprehensive handling and resolution of these issues. These additional documents support the claim, provide evidence, and help in the recovery process for the affected individuals.

  1. Form 1040: The U.S. Individual Income Tax Return form is used to file annual income taxes. In cases of identity theft, this form can help establish the legitimate tax obligations and refunds of the taxpayer.
  2. Form 8822: Change of Address form allows individuals to report a new address to the IRS, ensuring correspondence and important tax documents are sent to the correct location following an identity theft incident.
  3. Police Report: A report from a local law enforcement agency providing details of the identity theft. It is often required to support the claims made on Form 14039.
  4. Form 4868: Application for Automatic Extension of Time To File U.S. Individual Income Tax Return. This form may be necessary if identity theft has delayed the victim's ability to file their annual tax return timely.
  5. Form Identity Theft Affidavit: This is a mistake; the intended form was likely meant to be additional documentation or specifics not covered by IRS Form 14039, such as a detailed account of the identity theft incident or specific accounts affected.
  6. Credit Reports: Obtained from the major credit bureaus, these reports can provide evidence of unauthorized accounts or transactions, lending support to the identity theft claim.
  7. Form 56: Notice Concerning Fiduciary Relationship. In situations where an individual is acting on behalf of another (due to incapacity, for example), this form establishes the legal authority to act.
  8. Proof of Identity: Documents such as a driver's license, passport, or state ID card, which are necessary to prove the identity of the person submitting IRS Form 14039.
  9. Letter from Financial Institutions: Correspondence from banks or credit card companies confirming any fraudulent activity associated with the taxpayer's accounts. These letters can add weight to the claim of identity theft.

Together, these forms and documents play a vital role in navigating the aftermath of identity theft, particularly when it affects tax records. Individuals facing such challenges should gather and submit all relevant documentation promptly to ensure a swift resolution. Engaging with legal and tax professionals during this process can also provide valuable guidance and support. Identity theft can be a daunting and complex issue, but the right preparation and response can help mitigate its impact.

Similar forms

The IRS 14039 form, also known as the Identity Theft Affidavit, is a crucial document for individuals who need to inform the IRS about potential identity theft affecting their tax records. A similar document is the FTC Identity Theft Report. This report is used to alert the Federal Trade Commission about incidents of identity theft, providing a comprehensive account of an individual's experience. Though focused on a broader range of identity theft issues beyond taxes, it similarly seeks to establish the legitimacy of one's claim and initiate an investigation or corrective action.

Another document akin to the IRS 14039 form is the Social Security Administration's (SSA) Fraud Reporting Form. This form is designed for reporting alleged misuse of Social Security numbers and potential fraud impacting Social Security benefits. Like the IRS 14039, it serves as a formal declaration of suspicious activity that may affect an individual’s financial and personal security, highlighting the need for investigation and preventive measures.

The Credit Bureau Fraud Alert Request is a document with objectives similar to those of the IRS 14039 form. When individuals suspect that their identity has been compromised, they can use this request to place a fraud alert on their credit reports. This precautionary measure aims to prevent further exploitation of their personal information by making it harder for identity thieves to open new accounts in their name. Both documents are instrumental in the fortification of an individual’s financial integrity following identity theft.

Next in line is the DMV Identity Theft Report, comparable to the IRS 14039 form, but focusing on identity theft related to driver's licenses and vehicle registrations. Individuals who believe their DMV records have been fraudulently accessed or manipulated can file this report to notify the relevant motor vehicle agency. This action is crucial in preventing identity thieves from committing traffic violations or other crimes in someone else’s name, mirroring the proactive defense stance of the IRS 14039 against tax-related identity theft.

Last, but not least, there's the Police Report for Identity Theft. This local law enforcement report is pivotal for individuals seeking to document the theft of their personal information officially. Similar to the IRS 14039 form, which informs a federal agency about fraudulent tax activities, the police report creates an official record of the identity theft, often required by creditors or financial institutions as part of the remediation process. Both documents are vital first steps in the journey to reclaim one's identity and financial health after such an infringement.

Dos and Don'ts

When dealing with IRS Form 14039, Identity Theft Affidavit, it's crucial to follow specific guidelines to ensure the process goes smoothly. Being the cornerstone for reporting identity theft to the IRS, this form helps in safeguarding taxpayer's rights and aids in the swift resolution of related fraudulent activities. Here are several dos and don'ts you should keep in mind:

  • Do verify your necessity to fill out Form 14039 by checking if your situation aligns with the scenarios described in the IRS instructions.
  • Do gather all necessary documentation supporting your claim before starting to fill out the form.
  • Do use blue or black ink if you are filling out the form by hand to ensure legibility.
  • Do provide detailed information in the explanation section to help the IRS understand your situation clearly.
  • Do sign and date the form; an unsigned form could be rejected and delay resolution.
  • Don't fill out the form if you haven’t yet contacted the IRS about the identity theft issue, as your case may be resolved without needing this affidavit.
  • Don't provide vague or incomplete responses; clarity and completeness are essential for a swift process.
  • Don't forget to attach a copy of your identification as required (e.g., driver's license, passport) to verify your identity.
  • Don't mail the form without making a copy for your records; having a backup is critical for tracking and follow-up.

Adhering to these directives will smooth the pathway for your dealings with the IRS regarding identity theft. Remember, the goal is to present your situation as clearly and thoroughly as possible to expedite the resolution process and protect your financial identity.

Misconceptions

Many people have misunderstandings about the IRS 14039 form, which can lead to confusion and even delays in dealing with tax-related identity theft. Here, we aim to clarify some of these misconceptions:

  • It's only for individuals whose identity has been stolen.

    While the IRS 14039 form is primarily used to alert the IRS of suspected identity theft affecting your tax records, it's also recommended for individuals who have experienced specific events that might put them at risk of tax-related identity theft, even before any theft is evident.

  • Filing it will protect you from identity theft.

    Submitting this form alerts the IRS of potential or actual identity theft but does not prevent the theft from occurring. It's a way to help secure your tax account, not a shield against identity theft itself.

  • You should file it every year as a precaution.

    The IRS does not recommend or require annual submission of Form 14039 unless new instances of identity theft occur or if the IRS itself advises you to submit another form based on your situation.

  • It's a complicated form that requires professional help to complete.

    Although dealing with identity theft can be overwhelming, the IRS 14039 form is designed to be straightforward. You only need to provide specific information about your situation, following the instructions provided with the form. Professional help might be beneficial in complex cases, but it is not a necessity for everyone.

  • It guarantees a fast resolution to your case.

    Submitting the IRS 14039 form is a critical step in resolving tax-related identity theft, but it doesn't guarantee an immediate fix. The process can take time as the IRS takes steps to secure your account and investigate the issue.

  • The form is only for people who have received an IRS notice.

    While receiving a notice from the IRS about a suspicious tax return is a common reason to fill out Form 14039, it's not the only one. If you believe your Social Security Number has been compromised and could affect your taxes, you should file the form even without an IRS notice.

  • Filing this form will delay your tax refund.

    While it's true that resolving issues of identity theft can take time, filing Form 14039 is part of the process to secure your tax records and help ensure that you can receive your rightful refund. Not filing could lead to longer delays if fraudulent returns are filed in your name.

  • If you e-file, you don't need to worry about Form 14039.

    E-filing your taxes is secure, but it doesn't eliminate the risk of identity theft. If your personal information has been compromised, filing Form 14039 is necessary regardless of how you submit your tax return.

  • Form 14039 is the only step you need to take.

    While submitting this form is crucial, it should be part of a broader approach to dealing with identity theft. This may include contacting other agencies, monitoring your credit, and reviewing your credit reports regularly.

Understanding these misconceptions about Form 14039 can help you take the right actions if you suspect or have been a victim of tax-related identity theft.

Key takeaways

When dealing with identity theft or suspecting unauthorized use of personal information in tax matters, the IRS Form 14039, Identity Theft Affidavit, becomes a crucial document for taxpayers. Understanding how to properly fill out and use this form can safeguard one's financial integrity and ensure the correct handling of their tax records. Here are key takeaways about the IRS 14039 form:

  1. Before filling out the form, individuals should confirm their identity has been compromised by reviewing their tax transcript or being alerted by the IRS of possible fraudulent activity.

  2. It's essential to provide accurate and detailed information on Form 14039, including personal identification and a description of the suspected identity theft issue.

  3. Form 14039 must be submitted if an electronic tax return unexpectedly rejects due to a duplicate Social Security number filing or if instructed by the IRS.

  4. Attaching documentary evidence of the identity theft, such as a police report or a Federal Trade Commission Identity Theft Report, can strengthen the case, although it's not mandatory.

  5. The form allows taxpayers to mark if they are submitting it in response to a specific IRS notice and to include the notice number, streamlining the IRS's ability to connect the affidavit to the correct account.

  6. Individuals should not file Form 14039 if their wallet or Social Security card is lost or stolen but no evidence suggests their information has been misused for tax-related purposes.

  7. After submitting Form 14039, the IRS provides a unique Identity Protection Personal Identification Number (IP PIN) to the affected individual, which will be used for filing future tax returns and verifying their identity.

  8. Submitting Form 14039 does not immediately resolve tax issues arising from identity theft. The IRS may take 120 days or more to fully investigate and rectify the situation.

Understanding and utilizing IRS Form 14039 is a proactive step in managing and mitigating the impacts of identity theft on an individual's tax records. It's a critical tool in the fight against fraud and ensures that victims have a clear path to securing their tax accounts.

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