14039

Identity Theft Affidavit

Agency
IRS
Revision
Rev. 2-2026
Fillable fields
72
Pages
2
Official source
IRS form page
Checked
October 21, 2026
Fill 14039 online
Page 1 of form 14039

Form 14039: Identity Theft Affidavit

Form 14039, Identity Theft Affidavit, is the IRS form for victims of identity theft. The form covers three situations: someone used the victim's information to fraudulently file a federal tax return, the victim or a dependent was fraudulently or incorrectly claimed as a dependent, or an SSN or ITIN was fraudulently used for employment.

The victim can submit it, or someone can submit it on the victim's behalf: a surviving spouse, a court-appointed or certified personal representative, a relative of a decedent, a conservator, a person authorized on Form 2848, or a parent or guardian of a dependent. The form says Sections A to E are required, and Section F is required when completing it on someone else's behalf. It also says not to use the form if one was already filed for the same incident.

The form says it can also be completed online at https://www.irs.gov/dmaf/form/f14039, which it calls the preferred method. You can fill out the PDF free in your browser on this page and download it without an account.

What's on Form 14039

Section A: the situation

Four boxes: submitting for yourself, in response to an IRS notice or letter, for a dependent child or relative, or on behalf of another person living or deceased.

Section B: How I Am Impacted

Boxes for a fraudulently filed federal return, a fraudulent or incorrect dependent claim, or SSN or ITIN misuse for employment, plus a written explanation with relevant dates.

Section C: victim's name and contact information

Name, 9-digit SSN or ITIN, current mailing address, the address on the last filed return if different, phone numbers, best time to call and contact language.

Section D: Tax Account Information

Names used and the year of the last filed return, a box if no return was required, and the tax years believed to be affected.

Section E: signature

A penalty of perjury statement signed by the taxpayer, representative, conservator, parent or guardian, with the date signed.

Section F: representative information

One of five reasons for submitting for someone else, the documents each reason calls for, a CAF number if any, and the representative's name, address and phone number.

How to fill out Form 14039

  1. 1

    Section A

    Check the boxes that apply. If responding to an IRS notice or letter, enter its number on the line provided.

  2. 2

    Section B

    Check every box that applies to the person in Section C. Explain the issue, how it affects the tax account, when you became aware of it and the relevant dates.

  3. 3

    Section C

    Enter the victim's name, SSN or ITIN and current mailing address. For a deceased person, the form asks for the last known address. Add the address from the last filed return if it differs.

  4. 4

    Section D

    Enter the last return filed and the tax years affected. The form's example is to input 2024 for the 2024 tax return even though it was filed in 2025, or Unknown if not known.

  5. 5

    Section E

    Sign and date under penalty of perjury.

  6. 6

    Section F, if filing for someone else

    Check one of the five reasons and attach what the form lists, such as a court certificate, a death certificate, or conservator or Form 2848 documentation. The form says a surviving spouse needs no attachments.

Why fill Form 14039 on indox

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How to submit it online, by fax or by mail

Online

The form calls online submission at https://www.irs.gov/dmaf/form/f14039 the preferred method, and says attachments are not available that way.

By fax

The form says to include a cover sheet marked Confidential. A fax number on an IRS notice or letter being answered takes priority. All others fax toll-free to 855-807-5720.

By mail

A form answering a notice or letter goes to the address in it. With Box 1 or 2 in Section B checked and no way to e-file, attach it to the back of the paper return. All others mail to Department of the Treasury, Internal Revenue Service, Fresno, CA 93725.

One method, one time

The form says to choose one method, online, mail or fax, not all methods, and not to use the form if one was already filed for this incident.

Original returns

The form says not to use its address or fax number to file an original tax return, and to submit the original return to the IRS location where it is normally filed.

IP PIN

The form encourages everyone to opt in to the IP PIN program at IRS.gov/pin, by appointment at a Taxpayer Assistance Center at 844-545-5640, or with Form 15227 if eligible.

Who files Form 14039?

  • Identity theft victims

    Section A box 1 is for a person submitting the form for themselves. Section B has a box for when a spouse is also a victim.

  • People answering an IRS notice or letter

    Box 2 is for a form sent in response to an IRS notice or letter. The notice or letter number goes on the line next to it, and special mailing and fax rules apply.

  • Parents and guardians of dependents

    Box 3 covers a dependent child or dependent relative. The form says not to use it if a parent or guardian misused the dependent's identity in filing taxes, since that is not identity theft.

  • Representatives, living or deceased taxpayers

    Box 4 and Section F cover a surviving spouse, a personal representative, a relative of a decedent, a conservator, or a person authorized on Form 2848, Power of Attorney and Declaration of Representative.

  • Not for other situations

    The form says that if the situation is not one of its listed scenarios, do not file Form 14039. It points to the Federal Trade Commission at IdentityTheft.gov instead.

The form is filed by or for a person whose identity was misused for federal tax purposes. It goes to specialized IRS processing areas.

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Questions about Form 14039

Can Form 14039 be filed online?

Yes. The form says it can be completed online at https://www.irs.gov/dmaf/form/f14039 and calls that the preferred method. Attachments are not available online.

Where is Form 14039 mailed?

A form answering an IRS notice or letter goes to the address in it. The form says all others mail it to Department of the Treasury, Internal Revenue Service, Fresno, CA 93725.

What is the Form 14039 fax number?

The form lists 855-807-5720 for anyone not answering a notice or letter that gives its own fax number, with a cover sheet marked Confidential.

Should Form 14039 be filed again for the same incident?

No. The form says not to use it if a Form 14039 was already filed for this incident, to avoid delays.

Can Form 14039 be filed for a deceased person?

Yes. Section F lets a surviving spouse, a court-appointed or certified personal representative, or a relative of the decedent submit it. A surviving spouse needs no attachments; the others attach what the form lists.

What if the situation is not listed on the form?

The form says not to file Form 14039 and points to the Federal Trade Commission at IdentityTheft.gov, and to an IP PIN at IRS.gov/ippin.