Form 14039 (Identity Theft Affidavit)

Full Definition

Form 14039 is the Identity Theft Affidavit. The IRS states on the form itself: "This affidavit is for victims of identity theft," and "To avoid delays do not use this form if you have already filed a Form 14039 for this incident."

It covers a specific, checked set of situations: filing for yourself, filing in response to an IRS notice or letter (which asks you to provide that notice or letter number), filing on behalf of a dependent or dependent relative whose information was misused, or filing on behalf of another living or deceased person. The form is explicit about one thing it is not for: "Do not use this form if dependent's identity was misused by a parent or guardian in filing taxes, this is not identity theft."

If none of the listed situations apply, the form says so directly: "If your situation is not one of the scenarios above, do not file a Form 14039. You can report the incident of identity theft with the Federal Trade Commission at IdentityTheft.gov."

The form itself points toward prevention going forward: "We encourage everyone to opt-in to the Identity Protection Personal Identification Number (IP PIN) program," naming online enrollment, an in-person Taxpayer Assistance Center appointment, or mailing Form 15227 (if eligible) as the three ways to get one.

Sources

• Form 14039, Identity Theft Affidavit (Rev. February 2026) — Internal Revenue Service, retrieved 2026-08-24

Last reviewed 2026-08-24 by Tax Resolution Clarity editorial.