How to fill out Form 14039

Who needs this form

The form covers three situations, and only these:

• You know or suspect someone used your information to file a federal tax return. A common sign: your e-filed return is rejected because a return with your SSN was already filed.
• You or your dependent was claimed as a dependent on someone else's return without the right.
• Your SSN or ITIN was used to work, for example you get a W-2 or a notice about wages from an employer you never worked for.

The IRS says most people don't need to file it. Don't file Form 14039 if:

• You already filed one for this incident, on paper or through IdentityTheft.gov.
• The IRS already sent you a letter or notice about it. Follow the letter's instructions; if it tells you to send Form 14039, check Box 2 in Section A.
• You used, or were told to use, the IRS Identity and Tax Return Verification Service.
• The theft is not tax-related. Report it to the Federal Trade Commission at IdentityTheft.gov.
• The victim is a business, trust, estate or tax-exempt organization. Those use Form 14039-B.
• A parent or guardian used a dependent's information on a tax return. The form says that is not identity theft.

You can file for yourself, for your dependent child or dependent relative, or for another person, living or deceased.

What to have ready

• The victim's name, SSN or ITIN, current mailing address and the address on the last return, if different.
• A phone number and the best time to call, and the language you want to be contacted in.
• The last tax return filed (its year and the names on it) and the tax years you believe were affected.
• A short account of what happened, when you found out and the dates involved.
• Any IRS notice or letter number, if you are answering one.
• If you file for someone else: your own name, address and phone, and the documents Section F asks for.

Step by step

1. Say why you are filing Section A

   Check the box that fits: you are filing for yourself (Box 1), in response to an IRS notice or letter (Box 2, with the notice or letter number), for your dependent child or relative (Box 3), or for another person, living or deceased (Box 4).

2. Say how you are affected Section B

   Check every box that applies to the victim: a fraudulent federal return (and whether your spouse is also a victim), a fraudulent or incorrect dependent claim, or use of the SSN or ITIN for work. Then explain in the space below: what happened, how it affects the tax account, when you found out, and the relevant dates. Attach more pages if you need them.

3. Enter the victim's details Section C

   Write the victim's name and 9-digit SSN or ITIN, the current mailing address (the last known address for a deceased person), the address on the last return if different, phone numbers and the best time to call. Pick English, Spanish or another language for contact.

4. Give the tax account information Section D

   Enter the names used on the last return and the year shown on it. Then list the tax years you believe were affected; write "Unknown" if you don't know. Check the first box instead if you were not required to file, or filed with no income.

5. Sign and date Section E

   The taxpayer, or the representative, conservator, parent or guardian, signs and dates the statement made under penalty of perjury. Sections A to E are required.

6. Complete Section F if you file for someone else Section F

   Check only one of the five reasons and attach what it asks for: nothing for a surviving spouse; the court certificate for a personal representative appointed by a court; the death certificate or formal notice for a relative where no representative was appointed; proof of conservatorship or a Form 2848 power of attorney (with the CAF number if you have one); or, for a dependent, your relationship to them. Add your name, address and phone.

Common mistakes

Where it goes

The form goes to the IRS. Pick one way to send it.

Online (the IRS prefers it). At irs.gov/dmaf/form/f14039. You can't add attachments online.

Answering an IRS notice or letter (Box 2 in Section A). Send the form, and a copy of the notice if you can, to the fax number or address in that notice. If the notice shows no fax number, follow its mailing instructions.

Can't e-file because your SSN or ITIN, or your spouse's or dependent's, was misused (Box 1 or 2 in Section B). Attach Form 14039 to the back of your paper return and mail it to the IRS location where you normally file.

Everyone else:

• Fax toll-free to 855-807-5720, with a cover sheet marked "Confidential".
• Or mail to Department of the Treasury, Internal Revenue Service, Fresno, CA 93725.

Send clear, readable copies of any documents, never originals. To keep anyone else from filing with your number in the future, get an Identity Protection PIN at IRS.gov/IPPIN.