Tax Identity Theft: When to File IRS Form 14039
The most common mistake people make about tax identity theft is filing IRS Form 14039, the Identity Theft Affidavit, when they do not need to. The IRS's own guidance is direct on this point: in most cases of tax-related identity theft, there is no need to file the affidavit at all, because the IRS's own systems typically flag a suspicious return and contact you first. Knowing when the form is actually the right move, and when following an IRS letter instead is the correct step, saves real time during an already stressful process.
This page covers exactly when the IRS says to file Form 14039, when not to, how to file it if you need to, and the Identity Protection PIN program, which is open to any taxpayer as a preventive step, not only confirmed victims. For the broader identity theft recovery process, see our identity theft laws hub and our guide to reporting identity theft.
The Most Important Fact First: Most Cases Do Not Need Form 14039
The IRS's own published guidance corrects a widespread assumption directly: "In most cases of tax-related identity theft cases, there is no need to file the Form 14039 affidavit." The reason is structural, not a matter of luck. The IRS's fraud-detection systems typically catch a suspicious return, such as a second return filed under your Social Security number, before you would even know to report it, and the IRS reaches out to you with a specific letter when that happens. Filing the affidavit as a default precaution, without one of the specific triggers described below, is unnecessary and can slow down processing rather than speed it up.
When the IRS Says You Should File Form 14039
The IRS lists specific, concrete situations where filing Form 14039 is the right move. You should file it if you cannot e-file your tax return because the IRS's system rejects it as a duplicate return filed using your Social Security number, if you receive a tax transcript in the mail that you never requested, if you get an IRS notice about additional tax owed or a refund offset that you do not recognize as connected to your actual filing, or if you get an IRS notice about wages or income from an employer you have never worked for.
These same signs appear on our identity theft laws hub as part of the FTC's general list of identity theft warning signs, since tax-related fraud is one specific category within the broader picture: "The IRS notifies you that more than one tax return was filed in your name, or that you have income from an employer you don't work for."
If You Got an IRS Letter Instead, Follow the Letter
If the IRS has already contacted you directly with Letter 5071C (verify your identity online), Letter 4883C (call the IRS to verify your identity), or Letter 5747C (verify your identity in person at a Taxpayer Assistance Center), the IRS is explicit: "If the taxpayer receives any of these letters, there is no need to file a Form 14039. Instead, they should follow the instructions in the letter." These letters mean the IRS's own systems already caught the suspicious activity and are asking you to confirm your identity directly. Filing Form 14039 on top of responding to the letter is redundant and does not speed up your case.
How to File Form 14039
If your situation matches one of the triggers above and you have not received one of the identity-verification letters, you can file Form 14039 in one of three ways. Online filing at IRS.gov's dedicated Form 14039 portal is the IRS's preferred method and requires no attachments. You can also fax it to 855-807-5720 with a «Confidential» cover sheet, or mail it to the Department of the Treasury, Internal Revenue Service, Fresno, CA 93888-0025. Keep a copy of whatever you submit and note the date, since tax identity theft cases can take time to resolve and you will likely need to reference your filing again.
The IP PIN Program: Prevention Open to Everyone
An Identity Protection PIN, or IP PIN, is a six-digit number that prevents someone else from filing a tax return using your Social Security number or Individual Taxpayer Identification Number. The IRS states that "anyone who has an SSN or individual taxpayer identification number (ITIN) and is able to verify his/her identity is eligible to enroll." This is a meaningful shift from the program's original scope: it is no longer limited to confirmed identity theft victims. The IRS frames it as a genuinely optional precaution: "you may get an IP PIN as a proactive step to protect yourself from tax-related identity theft, even if you are not required to file."
An IP PIN is valid for one calendar year only. The IRS generates a new one each year, and it is generally viewable in your online IRS account from mid-January through mid-November. There is no requirement to have already been a victim, no requirement to have filed a police report, and no requirement to have filed Form 14039 to get one.
Getting an IP PIN
The fastest way to get an IP PIN is through your IRS online account. If you cannot verify your identity that way, the IRS also offers Form 15227, an income-based alternative available to taxpayers under a specific adjusted gross income threshold that the IRS periodically adjusts, so confirm the current figure directly on IRS.gov rather than relying on a number that may be out of date. In-person verification at a Taxpayer Assistance Center is also available if neither online option works for you.
If You Suspect Tax Identity Theft Right Now
If you are currently dealing with a rejected e-filed return, an unexpected IRS notice, or any of the specific triggers described above, file Form 14039 through one of the three methods listed, and consider enrolling in the IP PIN program once your case is resolved to prevent a repeat. If the tax fraud is part of a broader pattern, new accounts opened in your name, unfamiliar charges, or a data breach notice from a company you do business with, our identity theft laws hub and our guide to reporting identity theft cover the full recovery process, including the free FTC Identity Theft Report that most non-tax remedies are built around.
Information last verified on 2026-08-13, drawn directly from the IRS's "When to File an Identity Theft Affidavit" guidance and "Get an Identity Protection PIN" page. This article has not yet been reviewed by a licensed lawyer.
Related Resources
- Identity Theft Laws: Federal Rules and State Penalties
- How to Report Identity Theft
- Credit Freeze vs. Fraud Alert
Last updated: 2026-08-13.
Frequently Asked Questions
Do I need to file IRS Form 14039 if I am worried about tax identity theft?
Usually not. The IRS states that in most cases of tax-related identity theft, there is no need to file Form 14039, because the IRS's own systems typically catch a suspicious return first and contact you directly with a specific letter.
When should I actually file Form 14039?
File it if your e-filed return is rejected as a duplicate, you receive a tax transcript you did not request, you get an IRS notice about tax owed or a refund offset you do not recognize, or you get a notice about wages from an employer you never worked for.
I received IRS Letter 5071C, 4883C, or 5747C. Should I also file Form 14039?
No. The IRS says that if you receive any of these letters, there is no need to file Form 14039. Follow the instructions in the letter itself, since the IRS already flagged the return and is asking you to verify your identity directly.
How do I file Form 14039?
You can file it online through the IRS's dedicated portal, which is the preferred method and needs no attachments, by fax to 855-807-5720 with a «Confidential» cover sheet, or by mail to the Department of the Treasury, Internal Revenue Service, Fresno, CA 93888-0025.
What is an IP PIN and who can get one?
An Identity Protection PIN is a six-digit number that prevents someone else from filing a tax return using your Social Security number or ITIN. It is now open to any taxpayer who can verify their identity, not only confirmed identity theft victims, and getting one is entirely voluntary.
How long does an IP PIN last?
An IP PIN is valid for one calendar year only. The IRS generates a new one each year, generally viewable in your IRS online account from mid-January through mid-November.
Do I need a police report to get an IP PIN or file Form 14039?
No. Neither requires a police report. The IP PIN program in particular is designed as a proactive, voluntary step available to any taxpayer who can verify their identity, whether or not they have ever been a victim.
Updates
Independently fact-checked against the cited primary sources
Sources and References
- When To File an Identity Theft Affidavit (IRS Newsroom)(irs.gov).gov
- Get An Identity Protection PIN (IRS)(irs.gov).gov
- Warning Signs of Identity Theft (IdentityTheft.gov / FTC)(identitytheft.gov).gov
- IdentityTheft.gov (Federal Trade Commission)(identitytheft.gov).gov
- IRS, Form 14039, Identity Theft Affidavit (instructions for submitting by fax or mail)(irs.gov).gov