What Form 14039 is for
Form 14039 is the affidavit identity theft victims send to the IRS. You use it to report that someone used your information in a way that touches your federal taxes. The IRS uses what you report to document your case, work out your correct tax liability, and place a marker on your account. The IRS explains its process for assisting victims at IRS.gov/victimassistance.
You can file it for yourself, for your dependent child or dependent relative, or for another person who is living or deceased. Sections A through E are required. Section F is required when you sign on someone else's behalf. File only once per incident. A second Form 14039 for the same incident causes delays.
Who files Form 14039?
File it if you know or suspect someone used your information to fraudulently file a federal tax return, if you or your dependent was fraudulently or incorrectly claimed as a dependent, or if your SSN or ITIN was fraudulently used for employment purposes. You can file for yourself, for your dependent child or dependent relative, or for another person living or deceased. If your spouse is also a victim, Section B has a box for that.
- Do not use this form if a parent or guardian misused your dependent's identity in filing taxes. The form says that is not identity theft.
- Do not file again for an incident you already reported on a Form 14039.
- If your situation is not one of the three above, do not file this form. You can report the identity theft to the Federal Trade Commission at IdentityTheft.gov.
When do you file Form 14039?
The form does not state a due date. You file it when one of the situations it covers happens to you. If you got a notice or letter from the IRS about the problem, check Box 2 in Section A and write the notice or letter number on the line to the right. Section B is where you say when you became aware of the issue and give the relevant dates. The IRS estimates the form takes an average of 15 minutes per response.
Where do you send Form 14039?
Choose one method, not all of them. Online is the preferred method, at https://www.irs.gov/dmaf/form/f14039, but you cannot send attachments that way. To fax it, include a cover sheet marked Confidential and fax it toll-free to 855-807-5720. To mail it, send it to Department of the Treasury, Internal Revenue Service, Fresno, CA 93725. If you include extra pages, make the photocopies or images clear and readable.
- Checked Box 2 in Section A: use the fax number on your notice or letter. If it shows no fax number, follow the mailing instructions on the notice or letter and include a copy of it if possible.
- Checked Box 1 or 2 in Section B and cannot file your return electronically because your SSN or ITIN, or your spouse's or dependent's, was misused: attach this form to the back of your paper return and send it where you normally file.
- Send an original tax return to the IRS location where you normally file. Do not use the Fresno address or the fax number above for an original return.
How do you fill out Form 14039?
Sections A through E must be completed. Section A says who you are filing for. Section B is where you check how you were impacted and write your explanation. Section C asks for the victim's name, 9-digit SSN or ITIN, current mailing address, the address used on the last filed return if it differs, home and cell phone numbers, best times to call, and the language you want to be contacted in. Section D covers the last tax return filed and the years you believe were impacted.
Section E is the penalty of perjury statement. You sign and date it, and by signing you declare that the information is true, correct, complete, and made in good faith. Section F applies only when you complete the form on someone else's behalf. Check one of the five reasons, attach what that reason calls for, and give your name, mailing address, and telephone number.
How do you get an IP PIN?
The IRS encourages everyone to opt in to the Identity Protection Personal Identification Number program. You can get an IP PIN by going online to IRS.gov/pin. You can also schedule an appointment at your closest Taxpayer Assistance Center by calling 844-545-5640. Or you can mail or fax Form 15227 if you are eligible, which is available at IRS.gov/ippin. You can request an IP PIN to protect yourself even in a situation where the form tells you not to file a Form 14039.
Form 14039 line by line
| Line | What goes there |
|---|---|
| Section A | Check who this is for: yourself, an IRS notice or letter, your dependent child or relative, or another person living or deceased. |
| Section A, box 2 | Write the notice or letter number or numbers on the line to the right, and follow the special mailing and faxing instructions. |
| Section B | Check how you are impacted: fraudulent return, spouse also a victim, wrongly claimed as a dependent, or SSN or ITIN used for employment. |
| Section B, explanation | Explain the identity theft, how it impacts your tax account, when you became aware of it, and the relevant dates. Attach pages if needed. |
| Section C | Victim's first name, middle initial, last name and 9-digit SSN or ITIN. |
| Section C, address | Current mailing address with apt or suite, city, state and ZIP, plus the address used on the last filed return if it is different. |
| Section C, contact | Home phone, cell phone, best times to call, and the language you want to be contacted in: English, Spanish or other. |
| Section D | Names used on the last filed return, the year shown on that return, and the tax years you believe were impacted. Enter Unknown if you do not know. |
| Section D, checkbox | Check it if you were not required to file a return or filed a return with no income information. |
| Section E | Signature of the taxpayer, representative, conservator, parent or guardian, and the date signed, under penalty of perjury. |
| Section F | Check only one of the five reasons you are filing for someone else, then give your name, mailing address and telephone number. |
| Section F, box 2 | Attach a copy of the court certificate showing your appointment as personal representative of the deceased taxpayer. |
| Section F, box 3 | Attach a death certificate or formal government notification to next of kin, and state your relationship to the decedent. |
| Section F, box 4 | Attach conservator or Power of Attorney documentation, and enter your nine-digit CAF number if the IRS issued you one. |
Source: IRS, Form 14039 (Rev. Feb 2026). This page explains the form in plain English. It is not tax advice.