Form 14039: The Identity Theft Affidavit, Step by Step
Published November 7, 2026
Form 14039 is the Identity Theft Affidavit. A victim of tax-related identity theft uses it to report the problem to the IRS. The IRS uses the form to document the case. It can also place a marker on the account to help protect it.
This post is general information from the form (Rev. February 2026). It is not legal or tax advice.
Use it only for the cases the form covers
Section B lists the situations the form covers. Check the boxes that fit:
- You know or suspect someone used your information to file a federal tax return in a fraudulent way.
- You or your dependent was claimed as a dependent in a fraudulent or incorrect way.
- Someone used your SSN or ITIN for employment.
If your situation is not one of these, the form says not to file it. You can report the theft to the Federal Trade Commission at IdentityTheft.gov. You can also ask for an IP PIN at IRS.gov/ippin.
Do not file a new Form 14039 if you already filed one for the same incident. The form says that can cause delays.
What each section asks
Section A asks who the form is for. You can file for yourself, in response to an IRS notice or letter, for a dependent child or relative, or for another person who is living or deceased.
Section C asks for the victim's name, taxpayer number, current address, and phone number. If the person has died, give the last known address.
Section D asks for the last return filed, the name on that return, and the tax years you believe were affected. The form gives an example: enter 2024 for the 2024 return, even if you filed it in 2025. If you do not know the years, write "Unknown."
The form also asks you to explain the problem, how it affects your tax account, when you found out, and the dates involved. You can attach more pages.
Sign it under penalty of perjury
Section E is a statement under penalty of perjury. It says the information must be true, correct, complete, and made in good faith. The form's privacy notice says that intentionally giving false information may bring criminal penalties.
If someone signs for another person
Section F is for a representative, conservator, parent, or guardian. It lists five reasons. For example, a surviving spouse can file for a deceased taxpayer and attach no document. A court-appointed personal representative must attach a copy of the court certificate. A parent or guardian can sign for a dependent child.
How to submit
The form lists three ways to submit it: online, by mail, or by fax. The form says online is the preferred method. Choose one method only. For fax, the form says to add a cover sheet marked "Confidential." The online form is at IRS.gov/dmaf/form/f14039.
Keep copies of what you send, the notices you received, and the dates.
Get an IP PIN
The form encourages everyone to join the Identity Protection PIN (IP PIN) program. You can get one online at IRS.gov/pin, by making an appointment at a Taxpayer Assistance Center, or by filing Form 15227 if you are eligible. For details, read Identity Theft and the IRS: What Is an IP PIN, and Do I Need One?
If you get a letter about the case
If the IRS sends a letter about a return you did not file, read the letter first. Then read I Got a CP2000 Notice: What Does It Mean and What Do I Do? to learn what that notice asks.
Checklist
- Confirm your situation fits one of the Section B boxes.
- Write a short, clear explanation with dates.
- List the tax years you think were affected, or write Unknown.
- Sign Section E. Use Section F only if you sign for someone else.
- Keep copies and note the date you sent the form.
This is general information only. It is not tax advice for your situation.
Sources: Sources: IRS, Form 14039, Identity Theft Affidavit (Rev. February 2026) (https://www.irs.gov/pub/irs-pdf/f14039.pdf) This is general information, not advice about your specific return.
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