Fill out Form 14039 online

Who uses Form 14039

• People who know or suspect someone used their information to file a federal tax return
• People whose SSN or ITIN was used by someone else for employment
• Parents and guardians filing for a dependent child or dependent relative
• Surviving spouses, personal representatives and relatives filing for a person who has died
• Conservators and Form 2848 representatives acting for a taxpayer who cannot complete the form

Before you start

• The victim's full name, 9-digit SSN or ITIN, current mailing address and phone numbers
• The address on the last tax return filed, if it differs from the current address
• The year and the name(s) shown on the last tax return filed, and the tax years you believe were affected
• Any IRS notice or letter about the incident, with its number
• A short written account of what happened, how it affects the tax account, when you found out, and the relevant dates
• If you file for someone else: the papers Section F asks for, such as a court certificate, a death certificate, or proof of conservatorship or Form 2848 authorization

How to fill out Form 14039

1. 1

   Section A: Your situation

   The form says Sections A to E must be completed. In Section A, check the boxes that apply. Box 1 is for filing for yourself. Box 2 is for answering an IRS notice or letter; enter its number on the line. Box 3 is for filing for a dependent child or dependent relative, whose information goes in Sections C and D, and box 4 is for another person, living or deceased. The form says not to use it when a dependent's identity was misused by a parent or guardian in filing taxes, because that is not identity theft.

2. 2

   Section B: How the person is impacted

   Check every box that applies to the person in Section C. Box 1 means someone used the information to fraudulently file a federal tax return, with an extra box if the spouse is also a victim. Box 2 means the person was fraudulently or incorrectly claimed as a dependent. Box 3 means the SSN or ITIN was fraudulently used for employment. Then explain the issue, how it affects the tax account, when you became aware of it, and the relevant dates; attach pages if you need more room. If none of the three boxes fits, the form says not to file it and points to IdentityTheft.gov.

3. 3

   Section C: Victim's name and contact information

   Enter the victim's last name, first name, middle initial and SSN or ITIN. Give the current mailing address (for a deceased person, the last known address) and, if different, the address used on the last tax return filed. Add home and cell phone numbers, the best times to call, and the language you want the IRS to use: English, Spanish or another language. The form notes that the IRS may call about the affidavit.

4. 4

   Section D: Tax account information

   Check the box if the victim was not required to file a return or filed a return with no income information. Enter the name(s) used on the last return filed and the year shown on that return. Then list the tax years you believe were affected, using the year on the return rather than the year it was filed (2024 for a 2024 return filed in 2025). Enter "Unknown" if you do not know.

5. 5

   Section E: Penalty of perjury statement and signature

   Read the statement that the information is true, correct, complete and made in good faith. The taxpayer, or the representative, conservator, parent or guardian filing for them, signs and enters the date.

6. 6

   Section F: Filing for someone else

   Complete this only if you file on another person's behalf, and check just one of the five boxes. Box 1: surviving spouse of a deceased taxpayer, no attachments needed. Box 2: court-appointed or certified personal representative; attach the court certificate. Box 3: deceased taxpayer with no appointed representative; attach a death certificate or a formal government notice of the death and give your relationship. Box 4: conservator or Form 2848 representative; attach proof and enter your nine-digit CAF number if you have one. Box 5: the person is your dependent child or dependent relative; give your relationship, such as parent or legal guardian, power of attorney, or fiduciary under Form 56. Then enter your name, mailing address and phone number.

After you fill it out

The form lists three ways to send it to the IRS and asks you to use only one: the IRS's own online version of Form 14039 (its preferred method, which takes no attachments), mail, or fax. If you checked Section A box 2 because of an IRS notice or letter, send it to the address or fax number given in that notice or letter. If you checked Section B box 1 or 2 and cannot e-file your return because an SSN or ITIN was misused, attach the form to the back of your paper tax return and mail it to where you normally file. Everyone else uses the mailing address or fax number printed on page 2 of the form; check the IRS identity theft pages for current details before you send it.

Signing: Section E must be signed and dated by the taxpayer or by the representative, conservator, parent or guardian filing for them. The form does not say whether an electronic signature is accepted on a mailed or faxed copy, and Form 14039 is not on the IRS list of paper forms that may be signed electronically, so print it and sign it in ink unless the IRS tells you otherwise.

Questions about Form 14039

Official information

• Identity theft guide for individuals, with Form 14039 guidance (IRS)
• Form 14039 PDF (IRS)
• How IRS identity theft victim assistance works
• Get an Identity Protection PIN (IRS)

Page text last reviewed November 7, 2026.

Related forms

• Form 2848Power of Attorney and Declaration of Representative
• Form 56Notice Concerning Fiduciary Relationship
• Form 1040U.S. Individual Income Tax Return