Signs Someone Filed a Return in Your Name
A letter from the IRS is often the first warning sign. Watch for these red flags:
- You e-file (submit your return online) and the IRS rejects it.
- You get a W-2 or 1099 (forms that report your pay) from an employer you never worked for.
- You get a 1099-G for unemployment benefits you never applied for.
- You receive an employer ID number you didn’t request.
- You get a CP2000 notice about income you supposedly didn’t report.
- Social Security account shows wages you didn’t earn or expect
If wages from an unknown employer show up, leave them off your return and don’t amend (correct) a past return. Contact the Social Security Administration and report the unknown employer.
To verify your identity and confirm the IRS has your return, call 800-908-4490. That line can’t give you your refund status.
When to File Form 14039 vs. When to Skip It
Form 14039 is mainly for tax identity theft the IRS doesn’t know about yet.
| Your situation | What to do |
|---|---|
| The IRS sent you a letter or notice, such as Letter 5071C | Respond to the letter and verify your return |
| You already sent Form 14039 or reported through IdentityTheft.gov | Don’t file again |
| You used, or were told to use, the Identity and Tax Return Verification Service | Skip Form 14039 |
| You can’t use the Identity and Tax Return Verification Service | File Form 14039 |
| The theft isn’t tax-related | Skip Form 14039 |
| The IRS tells you to file it | File Form 14039 |
| You suspect tax identity theft the IRS doesn’t know about, like a data breach | File Form 14039 |
| A business’s identity was stolen | File Form 14039-B |
When you do need to file Form 14039, download it, fill it out and send it to the IRS. You can also file the form for your dependent or if you are a surviving spouse, personal representative or a family member of a deceased person.
What Happens After You Report
How Long It Takes
The IRS aims to resolve most cases within 120 days, but the average case now takes about 580 days.
Sending a second Form 14039 or calling about your status causes more delays. While you wait, keep filing returns and paying taxes as usual. You can also follow the recovery steps on IdentityTheft.gov.
Protecting Future Returns With an IP PIN
Once the IRS confirms you’re a victim, it places you in its Identity Protection PIN program. An IP PIN is a six-digit number that stops others from filing a return with your SSN or Individual Taxpayer Identification Number (ITIN). All taxpayers receive it by mail on IRS notice CP01A; you can also access it through your IRS.gov account.
Each IP PIN is valid for one calendar year, and you get a new one yearly. You don’t have to be a victim to get an IP PIN. Anyone with an SSN or ITIN who can verify their identity is eligible. If you can’t use an IRS online account, use Form 15227.
Reporting IRS Scams
The IRS will never ask for your IP PIN, so any message asking for it is a scam. Forward fake IRS emails to phishing@irs.gov.
If someone pretends to be from the IRS, report the impersonation to the Treasury Inspector General for Tax Administration (TIGTA).
Sources
- IRS, Identity Theft Guide for Individuals
- IRS, Form 14039, Identity Theft Affidavit
- IRS, Form 14039-B, Business Identity Theft Affidavit
- IRS, Understanding Your CP5071 Series Notice
- IRS, Get an Identity Protection PIN
- IRS, How IRS ID Theft Victim Assistance Works
- IRS, Internal Revenue Manual 25.23.2
- IRS, Report Fake IRS, Treasury or Tax-Related Emails and Messages
- TIGTA, Report Crime and Misconduct
- IdentityTheft.gov
- SSA, Protect Yourself From Scams