Form 14039 gives you a way to report suspected or confirmed tax-related identity theft to the IRS when someone has used your Social Security number or ITIN to file a fraudulent federal return, claim you as a dependent fraudulently or incorrectly, or commit employment fraud. The February 2026 revision includes five sections of victim and incident detail, plus a representative section required when completing the form for someone else. Filing the affidavit once per incident—not annually—creates an official record when you know or suspect misuse, even before an e-file rejection or notice arrives.
Definition: Form 14039, Identity Theft Affidavit, is the IRS document used to report that your identifying information was fraudulently used in one of three specific federal tax scenarios: filing a return in your name, claiming you as a dependent, or using your number for employment purposes.
Determine whether Form 14039 fits your situation
The form instructions define three checkboxes in Section B that describe when the affidavit applies. Check box 1 if you know or suspect someone filed a federal tax return using your information; you do not need to wait for an e-file rejection or confirmation that the IRS processed a fraudulent return. Check box 2 if you or your dependent were fraudulently or incorrectly claimed as a dependent on another person's return—parent or guardian misuse of a dependent's identity during filing is explicitly excluded. Check box 3 if your SSN or ITIN was used for employment by someone else. If none of those circumstances match, follow the guidance in the instructions for non-tax identity theft or preventive measures rather than submitting this form.
When you receive an IRS Letter 5071C or IRS Letter 4883C asking you to verify your identity, respond through the notice-specific channel instead of filing a separate Form 14039; identity verification and affidavit filing are distinct tasks. Similarly, if you need to trace a missing refund without evidence of fraud, prepare Form 3911 rather than an identity-theft report.
Complete the five victim and incident sections
Section A asks you to select the category that describes your filing role: reporting for yourself, responding to a specific IRS notice, reporting for a dependent, or reporting for another living or deceased person. Section B requires you to check the applicable impact boxes and provide a narrative explanation of the issue, including relevant dates and how the theft affects your tax account. Section C collects your current name, contact details, and address, plus any prior return address if different; the form does not request a police report in this section.
Section D asks for the tax year of your last filed return and the years you believe were affected by the identity theft. The February 2026 instructions do not include fields for the fraudulent employer's name or city. Section E contains the perjury statement, signature line, and date; every filer must sign this section. If you are completing the form on behalf of someone else, Section F requires you to choose the representative category that applies—surviving spouse of a deceased taxpayer, court-appointed or certified representative, representative of a deceased taxpayer without a formal appointment, conservator, or holder of Form 2848 power of attorney—and attach the documentation specified for that role.
| Section | Information required | Representative evidence |
|---|---|---|
| A | Filing category | None |
| B | Impact checkboxes and narrative | None |
| C | Victim name, contact, addresses | None |
| D | Last filed year and affected years | None |
| E | Signature and date | None |
| F | Representative role and authority | Court certificate, death certificate, or Form 2848 as applicable to the chosen category |
Choose one submission method and avoid duplicates
Do not file duplicate Form 14039 affidavits for the same incident; select a single submission route. The PDF notes that online filing is preferred, though you cannot attach supporting documents through that channel. If you checked Section B box 1 or box 2 and the misuse prevented you from filing electronically, attach Form 14039 to the back of your paper tax return and mail the package to your usual return filing address—do not send an original return to the stand-alone affidavit mailing address. If you received a notice with specific Form 14039 instructions, follow those notice directions instead.
When a surviving spouse completes Section F for a deceased taxpayer, no attachments are required for that category. Court-appointed or certified representatives must attach a court certificate. Representatives of a deceased taxpayer without a formal appointment attach the death certificate or formal government notification as specified. Conservators and Form 2848 representatives attach their authority documentation. Do not apply one category's document list to a different representative role. The form does not require police reports or Federal Trade Commission filings as universal attachments, and the instructions do not create permanent account markers, guaranteed confirmation timelines, or annual continuation requirements.
Form 14039 preparation checklist:
- Confirm that one of the three Section B checkboxes matches your situation
- Gather the last tax year you filed and the years you believe were affected
- Prepare a concise narrative explaining the theft and its impact on your account
- Review Section F if you are filing for someone else and attach only the evidence listed for your representative category
- Choose online submission, notice-specific instructions, or paper attachment to your return—not multiple routes
- Sign Section E under penalty of perjury before submitting
Frequently asked questions
Is responding to an identity-verification notice the same as filing Form 14039?
No. If you receive an IRS Letter 5071C or IRS Letter 4883C, follow the notice instructions to verify your identity rather than submitting a separate affidavit. The IRS uses different processes for confirming that you filed your own return versus investigating a report of fraudulent filing.
Do I need to file another Form 14039 each year after the first report?
The current form instructs you not to file duplicate affidavits for the same incident. The instructions do not create an annual renewal requirement. If a new, unrelated identity-theft event occurs in a later year, you would file a new affidavit describing that separate incident.
Which documents do I attach when filing as a representative?
Review the exact Section F category you selected. Surviving spouses of deceased taxpayers require no attachments for that role. Court-appointed representatives attach a court certificate. Representatives of a deceased taxpayer without formal appointment attach the specified death certificate or government notification. Conservators and Form 2848 holders attach their authority documentation. Do not assume every representative filing requires the same set of documents.
Next steps after submission
Once you submit Form 14039 through your chosen method, monitor your IRS account and correspondence for any follow-up requests. If the identity theft blocked you from filing your current-year return, continue to prepare that return and attach the affidavit as described in the instructions. When you receive IRS Letter 12C or another request for information, respond with the specific documents listed in that notice rather than sending generic identity-theft packets. If you later need to allocate a joint refund because your spouse's debt intercepted your share, prepare Form 8379 as a separate task; injured-spouse allocation and identity-theft affidavits address different account issues.
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