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    Identity Theft

    IRS Identity Theft – Form 14039

    Protect Your Tax Account & Recover Your Refund

    If someone used your Social Security number to file a tax return, you must file Form 14039 with the IRS. Tax identity theft can delay your refund by months — acting quickly limits the damage and restores your account.

    AI Summary

    Tax-related identity theft occurs when someone uses your stolen Social Security number to file a tax return claiming a fraudulent refund. Recovery requires filing Form 14039 (Identity Theft Affidavit) and securing a 6-digit Identity Protection PIN (IP PIN) to protect all future filings.

    Act Immediately If You Suspect Identity Theft

    Tax-related identity theft occurs when someone files a fraudulent return using your SSN to claim a refund before you file. The IRS will reject your legitimate return as a duplicate.

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    Signs of IRS Identity Theft

    Received a Notice for a Return You Didn't File

    The IRS sends a notice asking you to confirm a return you never submitted. Someone else filed using your SSN.

    Your Refund Was Taken

    Your e-file was rejected because a return with your SSN was already submitted — and your refund was diverted to the thief's account.

    Unknown Activity on Your IRS Account

    Your IRS Online Account (IRS.gov) shows income, employers, or payments you don't recognize.

    How to Fix IRS Identity Theft

    1

    Submit Form 14039

    File IRS Form 14039, Identity Theft Affidavit, to alert the IRS that your identity was compromised. Mail it with a copy of your government-issued ID.

    Form 14039
    2

    Verify Your Identity with the IRS

    The IRS Taxpayer Protection Program may send Letter 4883C or 5071C asking you to verify your identity online at idverify.irs.gov or by phone.

    IRM 25.23
    3

    Request an IP PIN

    An Identity Protection PIN (IP PIN) is a 6-digit number that prevents anyone else from filing a return with your SSN. All future returns require this PIN.

    IRC § 6109(a)

    What Else You Should Do

    Place a fraud alert or credit freeze with all three credit bureaus (Equifax, Experian, TransUnion)
    File a report at IdentityTheft.gov (FTC) to create a recovery plan
    Report to your state tax agency if a fraudulent state return was also filed
    Continue to file your own tax return — paper file if e-file is rejected due to duplicate SSN
    Keep records of all IRS correspondence related to the identity theft case
    Follow up — IRS identity theft cases can take 120–180 days or more to resolve

    IRS Authority & References

    Form 14039
    Identity Theft Affidavit
    Official IRS form to report tax-related identity theft
    IRM 25.23
    Identity Protection Program
    IRS procedures for investigating and resolving identity theft cases
    IRC § 6109(a)
    Identifying Numbers
    Authority for IP PIN program and SSN use on returns
    Pub. 5027
    Identity Theft Information for Taxpayers
    IRS guide covering detection, reporting, and resolution steps
    IRC § 7216
    Disclosure of Tax Return Information
    Protections against unauthorized disclosure of taxpayer information

    IRS Identity Theft Is Stressful — We Handle It

    We prepare and submit Form 14039, communicate with the IRS Taxpayer Protection Program, and guide you through every step of the resolution process.

    Schedule Free Consultation

    Other Resolution Services

    Audit Defense
    Professional IRS examination representation
    Innocent Spouse Relief
    Relief from a spouse's tax liability
    Penalty Abatement
    Remove IRS penalties from your account
    IRS Appeals
    Contest IRS findings independently

    Last updated: September 7, 2026