This Form 14039 guide explains the IRS Identity Theft Affidavit. Form 14039 addresses tax-related identity theft situations covered by the IRS instructions. Not every data breach or disputed third-party payment statement requires the same response. The facts, IRS notices and current reporting route determine the appropriate action.
Reviewed October 31, 2026. This is an independent guide. The version and availability information below identifies the IRS documents used for this page.
What Form 14039 does and who prepares it
A taxpayer uses the identity theft affidavit when the IRS instructions direct the taxpayer to this process.
For the connected reporting route, see Form 1040. Keep the role of that document separate from the task explained on this page.
| Official form | Form 14039 |
|---|---|
| IRS title | Identity Theft Affidavit |
| Guide period | the applicable reporting period |
| Target version | Feb 2026 |
| Availability | Current IRS catalog PDF |
| Last checked | October 31, 2026 |
Get the Form 14039 PDF and check its status
Use the IRS source to confirm the document before completing a real filing. The download link is a reference to the official file; it is not a statement that every copy inside the PDF may be printed and submitted. Follow any instructions about electronic filing, scannable copies, recipient copies or attachments.
Which version of Form 14039 should you use?
This form follows a revision or continuing-use format rather than a new title for every calendar year. Check the revision printed on the document and the period requested inside it. A revision date, transaction date and tax year are different pieces of information. The current document should be read with the instructions that apply to the actual transaction or return.
Records to gather for Form 14039
- IRS notice or tax-account correspondence.
- Taxpayer identity information.
- Explanation of the identity theft issue.
- Affected tax years.
- Prior response confirmations.
Keep a working reconciliation with these records. It should show the source of each reported item, any correction made before filing and the reason a different amount appears on a connected form. This is especially useful when a statement is corrected or a prior-year balance continues into the current calculation.
How to work through Form 14039
- Confirm applicability. Start with the purpose, filer category and version of the form. Complete any eligibility or applicability question before spending time on the numerical calculation.
- Prepare the source workpapers. Gather the records listed below and reconcile their totals. Keep prior-year balances, current-year transactions and estimated payments separate where they serve different purposes.
- Complete dependent calculations first. When a line refers to another form, schedule or worksheet, finish that supporting calculation first. Preserve any classification, limitation and carryforward information.
- Follow the line sequence. Use the actual line labels and arithmetic in the applicable form. A line number from an older version may refer to something different after a revision.
- Reconcile the filing package. Check names, identifying numbers, tax periods, totals and required attachments. Then use the filing method, signature process and deadline that apply to this filer and form.
Form-specific IRS instructions and reporting details
The following points retain the operative wording of the IRS documents linked above. Read each point with its stated conditions and the applicable form version. References to another form or section describe a connected requirement; they do not mean that every reader must file every referenced document.
This affidavit is for victims of identity theft. To avoid delays do not use this form if you have already filed a Form 14039 for this incident. The IRS process for assisting victims is explained at IRS.gov/victimassistance. Submit this completed form using the mailing address or FAX number provided on the reverse side of this form. Form 14039 can also be completed online at the IRS website Get an IP PIN: We encourage everyone to opt-in to the Identity Protection Personal Identification Number (IP PIN) program.
You can get an IP PIN by: • Going online to IRS.gov/pin • Scheduling an appointment at your closest Taxpayer Assistance Center by calling (844-545-5640) • Mailing or faxing IRS Form 15227, if eligible. This form is available at IRS.gov/ippin. Sections A – E of this form must be completed.
Submit this completed and signed form to the IRS via Online, Mail or FAX to specialized IRS processing areas dedicated to assist you.
Help us avoid delays: • Do not use this form if you have already filed a Form 14039 for this incident. • Choose one method of submitting this form either Online (preferred method), by Mail, or by FAX, not all methods. • Provide clear and readable photocopies/images of any additional information you may choose to provide. • Submit the original tax return to the IRS location where you normally file your tax return. Do not use the following address or fax number to file an original tax return.
Additional reporting conditions
Submitting by FAX • Always include a cover sheet marked "Confidential”. • If you checked Box 2 in Section A of Form 14039 and are submitting this form in response to a notice or letter received from the IRS. If it provides a FAX number, you should send there.
• If you checked Box 1 or 2 in Section B of Form 14039 and are unable to file your tax return electronically because the SSN/ITIN of you, your spouse, or dependent was misused, attach this Form 14039 to the back of your paper tax return and submit to the IRS location where you normally file your tax return.
A practical example
A taxpayer receives an IRS notice about a return the taxpayer did not file. The taxpayer reviews the notice, follows the stated identity-verification or affidavit route and retains copies of the documents and confirmations used to resolve the issue.
This example illustrates the order of the review. It does not assume an unverified deduction, exemption, treaty rate or final tax amount. The applicable form instructions and the actual records determine the result.
Common mistakes to avoid with Form 14039
- Do not submit duplicate affidavits without checking the IRS process.
- Distinguish tax identity theft from a statement error that the issuer must correct.
- Follow instructions on an actual IRS notice when they apply.
Questions about Form 14039
Does receiving or downloading this form mean I must file it?
A taxpayer uses the identity theft affidavit when the IRS instructions direct the taxpayer to this process. The form purpose and the applicable filing or furnishing conditions determine the action. Downloading a blank PDF does not itself create a filing obligation or establish eligibility for a tax benefit.
Is the revision date always the same as the tax year?
No. Some forms show a tax year, while continuing-use forms show a revision date and ask separately for the reporting period. Check the actual document and instructions. Do not relabel a payment or transaction solely because it was reported in a later calendar year.
What should I do if the underlying information is wrong?
Do not submit duplicate affidavits without checking the IRS process. Keep the original record and the correction trail. The issuer correction process, an amended return and an updated certificate can be different procedures. Choose the process that matches the document and the actual error.
Which records should I keep with the completed form?
Retain the source documents, applicable worksheets, submitted version and filing or furnishing confirmations. For this form, the working file should include IRS notice or tax-account correspondence, taxpayer identity information, explanation of the identity theft issue. Keep continuing balances and prior-year support for as long as they remain relevant under the applicable recordkeeping rules.
Related forms and next steps
Use these guides when the connected issue applies to your records. Each page has its own purpose, reporting year and availability status.