You should use the IRS Identity Theft Affidavit on Form 14039 when you know or suspect that someone has used your personal information to file a fraudulent tax return. This form alerts the IRS of the issue so they can examine your account for suspicious activity.
When E-file is Rejected
If your return is being rejected because someone else has already filed a return using your Social Security Number (SSN), you’ll need to complete a paper return and submit it by mail. These returns require more work, so you may want to get help from a professional tax preparer.
You can submit the IRS ID Theft Affidavit along with your paper return. You should send both forms to the IRS location where your tax return should normally be filed.
Paper returns take longer to process, and your case should be sent to the IRS Identity
Theft Assistance organization for evaluation. The IRS generally resolves cases within one to two years.
Identity Theft Victims
Some people who are victims of identity theft want to warn the IRS that someone else has their personal information. You can use the ID Theft Affidavit in these situations, even if you aren’t sure whether someone has filed a tax return using your information.
You can also submit an ID Theft Affidavit if the IRS asks you to in a notice or letter. However, you aren’t always required to file this form when you receive a notice of suspicious activity on your account, so read the notice carefully.
You can also file the ID Theft Affidavit on behalf of a dependent child or relative. However, this will only protect against someone else filing a return using their SSN—it won’t protect against someone else claiming this person as a dependent.
Tax ID theft can be a frustrating experience, particularly if your refund is delayed or if you are assessed tax debt because of someone else’s fraudulent return. Contact a tax ID theft attorney to discuss your case and determine the best course of action.
The Gartzman Law Firm can help you resolve tax identity theft issues and tax debt problems. Use our contact form to request a consultation with an Atlanta tax resolution attorney.