Department of the Treasury - Internal Revenue Service

Form 14039

OMB Number
1545-2139

Identity Theft Affidavit

Rev. February 2014

Complete and submit this form if you are an actual or potential victim of identity theft and would like the IRS to mark your account to
identify questionable activity.
Check only one of the following two boxes if they apply to your specific situation. (Optional for all filers)
I am submitting this form in response to a mailed notice or letter from the IRS.
I am completing this form on behalf of another person, such as a deceased spouse or other deceased relative. You
should provide information for the actual or potential victim in Sections A, B, & D.
Note to all filers: Failure to provide required information on BOTH sides of this form AND clear and legible documentation
will delay processing.

THIS FORM MUST BE SIGNED ON THE REVERSE SIDE (SECTION F).

Section A Reason For Filing This Form (Required for all filers)
Check only ONE of the following two boxes. You MUST provide the requested description or explanation in the lined area below.
I am a victim of identity theft AND it is affecting my
federal tax records.

I have experienced an event involving my personal information

that may at some future time affect my federal tax records.

You should check this box if, for example, your attempt
to file electronically was rejected because someone had
already filed using your Social Security Number (SSN)
or Individual Taxpayer Identification Number (ITIN), or if
you received a notice or correspondence from the IRS
indicating someone was otherwise using your number.

You should check this box if you are the victim of non-federal
tax related identity theft, such as the misuse of your personal
identity information to obtain credit. You should also check this
box if no identity theft violation has occurred, but you have
experienced an event that could result in identity theft, such as
a lost/stolen purse or wallet, home robbery, etc.

Provide a short explanation of the problem and how

you were made aware of it.

Briefly describe the identity theft violation(s) and/or the

event(s) of concern. Include the date(s) of the incident(s).

Section B Taxpayer Information (Required for all filers)

Taxpayer's last name

First name

Middle
initial

The last 4 digits of the taxpayers SSN or the taxpayers

complete Individual Taxpayer Identification Number (ITIN)

Taxpayer's current mailing address (apt., suite no. and street, or P.O. Box)
City

State

Tax year(s) affected (Required if you checked box 1 in Section A above)

ZIP code

Last tax return filed (year) (If you are not required to file a return, enter
NRF and do not complete the next two lines)

Address on last tax return filed (If same as current address, write same as above)
City (on last tax return filed)

State

ZIP code

Section C Telephone Contact Information (Required for all filers)

Telephone number (include area code)

Home

Work

I prefer to be contacted in (select the appropriate language)

Cell
English

Best time(s) to call

Spanish

Other

Section D Required Documentation (Required for all filers)

Submit this completed form and a clear and legible photocopy of at least one of the following documents to verify your identity. If you
are submitting this form on behalf of another person, the documentation should be for that person. If necessary, enlarge the
photocopies so all information and pictures are clearly visible.
Check the box next to the document(s) you are submitting:
Passport

Driver's license

Social Security Card

Other valid U.S. Federal or State government issued identification**

** Do not submit photocopies of federally issued identification where prohibited by 18 U.S.C. 701 (e.g., official badges designating federal employment).
Form

14039 (Rev. 2-2014)

Catalog Number 52525A

www.irs.gov

Department of the Treasury - Internal Revenue Service

Department of the Treasury - Internal Revenue Service

Form 14039

OMB Number
1545-2139

Identity Theft Affidavit

Rev. February 2014

Section E Representative Information (Required only if completing this form on someone elses behalf)
If you are completing this form on behalf of another person, you must complete this section and attach clear and legible photocopies
of the documentation indicated.
Check only ONE of the following four boxes next to the reason why you are submitting this form
The taxpayer is deceased and I am the surviving spouse. (No attachments are required)
The taxpayer is deceased and I am the court-appointed or certified personal representative.
Attach a copy of the court certificate showing your appointment.
The taxpayer is deceased and a court-appointed or certified personal representative has not been appointed.
Attach a copy of the death certificate or the formal notification from the appropriate government office informing the next of kin
of the decedents death. Indicate your relationship to the decedent:
The taxpayer is unable to complete this form and I have been appointed conservator or have Power of Attorney (POA) authorization.
Attach a copy of the documentation showing your appointment as conservator or your POA authorization.
If you are the POA and have been issued a CAF number by the IRS, enter it here:

Representative's name
Current mailing address
City

State

ZIP code

Section F Penalty Of Perjury Statement and Signature (Required for all filers)
Under penalty of perjury, I declare that, to the best of my knowledge and belief, the information entered on this form is true, correct,
complete, and made in good faith.
Signature of taxpayer or representative of taxpayer
Date signed
Instructions for Submitting this Form
Submit this form and clear and legible copies of required documentation using ONE of the following submission options.
Mailing AND faxing this form WILL result in a processing delay.
By Mail
By FAX
If you checked Box 1 in Section A and are unable to file your return
electronically because the primary and/or secondary SSN was
misused, attach this form and documentation to your paper return and
submit to the IRS location where you normally file. If you have already
filed your paper return, submit this form and documentation to the IRS
location where you normally file. Refer to the "Where Do You File" section
of your return instructions or visit IRS.gov and input the search term
"Where to File".
If you checked Box 1 in Section A and are submitting this form in
response to a notice or letter received from the IRS, return this form
and documentation with a copy of the notice or letter to the address
contained in the notice or letter.
If you checked Box 2 in Section A (you do not currently have a taxrelated issue), mail this form and documentation to:
Internal Revenue Service
PO Box 9039
Andover MA 01810-0939

If you checked Box 1 in Section A and are submitting this form in

response to a notice or letter received from the IRS that shows a
reply FAX number, FAX this completed form and documentation with a
copy of the notice or letter to that number. Include a cover sheet marked
"Confidential." If no FAX number is shown, follow the mailing instructions
on the notice or letter.
If you checked Box 2 in Section A (you do not currently have a taxrelated issue), FAX this form and documentation to: (855) 807-5720.
NOTE: The IRS does not initiate contact with taxpayers by email, fax, or
any social media tools to request personal or financial information. Report
unsolicited email claiming to be from the IRS and bogus IRS websites to
phishing@irs.gov.
NOTE: For more information about questionable communications
purportedly from the IRS, visit IRS.gov and input the search term "Fake
IRS Communications".

Other helpful identity theft information may be found on www.irs.gov/uac/Identity-Protection. Additionally, locations and hours of operation for Taxpayer
Assistance Centers can be found at www.irs.gov (search Local Contacts").
Note: The Federal Trade Commission (FTC) is the central federal government agency responsible for identity theft awareness. The IRS does not share
taxpayer information with the FTC. Refer to the FTC's website at www.identitytheft.gov for additional information, protection strategies, and resources.
Privacy Act and Paperwork Reduction Notice
Our legal authority to request the information is 26 U.S.C. 6001.
The primary purpose of the form is to provide a method of reporting identity theft issues to the IRS so that the IRS may document situations where individuals are or may be victims of identity theft.
Additional purposes include the use in the determination of proper tax liability and to relieve taxpayer burden. The information may be disclosed only as provided by 26 U.S.C. 6103. Providing the
information on this form is voluntary. However, if you do not provide the information it may be more difficult to assist you in resolving your identity theft issue. If you are a potential victim of identity theft and
do not provide the required substantiation information, we may not be able to place a marker on your account to assist with future protection. If you are a victim of identity theft and do not provide the
required information, it may be difficult for IRS to determine your correct tax liability. If you intentionally provide false information, you may be subject to criminal penalties.
You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. Books or records relating to a
form or its instructions must be retained as long as their contents may become material in the administration of any Internal Revenue law. Generally, tax returns and return information are confidential, as
required by section 6103.
Public reporting burden for this collection of information is estimated to average 15 minutes per response, including the time for reviewing instructions, searching existing data sources, gathering and
maintaining the data needed, and completing and reviewing the collection of information. If you have comments concerning the accuracy of these time estimates or suggestions for making this form
simpler, we would be happy to hear from you. You can write to the Internal Revenue Service, Tax Products Coordinating Committee, SE:W:CAR:MP:T:T:SP, 1111 Constitution Ave. NW, IR-6526,
Washington, DC 20224. Do not send this form to this address. Instead, see the form for filing instructions. Notwithstanding any other provision of the law, no person is required to respond to, nor shall any
person be subject to a penalty for failure to comply with, a collection of information subject to the requirements of the Paperwork Reduction Act, unless that collection of information displays a currently
valid OMB Control Number.

Form

14039 (Rev. 2-2014)

Catalog Number 52525A

www.irs.gov

Department of the Treasury - Internal Revenue Service