IRS Form 14039: How to Report Tax Identity Theft

If someone filed a tax return with your Social Security number, Form 14039 is how you tell the IRS. But many people do not need it, so check first.

By Siddharth ShankarUpdated October 18, 2026

Tax identity theft usually shows up when your e-filed return is rejected because someone already filed using your Social Security number. It can also appear as a W-2 from an employer you never worked for, or unemployment benefits you never claimed.

Signs of tax identity theft

The IRS identity theft guide lists warning signs such as:

• Your tax return is rejected, including because a dependent was already claimed.
• You receive a Form W-2 or 1099 from an employer you never worked for.
• You receive a Form 1099-G for unemployment benefits you did not apply for.
• An employer identification number is issued in your name that you did not request.
• You receive an IRS letter about a suspicious return.

When to file Form 14039

The IRS says most people do not need it. File it if:

• The IRS has told you to file it.
• You cannot use the IRS identity verification service.
• You want to report possible tax-related identity theft the IRS does not already know about.

When not to file it

If you received an IRS letter about a suspicious return, such as Letter 5071C, 4883C or 5747C, follow the letter’s instructions. The IRS victim assistance page says not to file Form 14039 in that case.

How to file

What happens next

Your case goes to the IRS Identity Theft Victim Assistance team. The IRS works out which tax years are affected, processes your real return, releases any refund owed, removes the fraudulent return and adds an identity theft marker to your account. You receive a letter when it is resolved.

Protect future returns

Confirmed victims are enrolled in the Identity Protection PIN program and get a new six-digit IP PIN each year. Anyone can sign up for one. See how to get an IRS IP PIN. Because tax fraud often follows a leaked SSN, also read what to do if your SSN was leaked and place a credit freeze.

Other agencies to tell

Tax identity theft often goes with other misuse of your SSN. Report it at IdentityTheft.gov for a personal recovery plan, consider a credit freeze at all three bureaus, and check your Social Security earnings record for jobs you never had.

State tax returns

A fraudster who files a federal return in your name may also file a state return. Check with your state tax agency about its own identity theft process.

Useful IRS numbers

The IRS guide lists 800-908-4490 for verifying your identity and return, and 800-829-1040 for tax account questions and checking that a notice is genuine.