How to Prepare a Tax Identity Theft Report
Document the facts, identify the affected tax years, and choose the correct reporting route.
To prepare a tax identity theft report, organize what happened, when you discovered it, and how it affects your tax account. Then determine whether you should follow an IRS letter, submit Form 14039, use another reporting process, or take several coordinated steps.
A clear report helps explain the issue. It does not replace your legitimate tax return or guarantee an immediate account correction.
Choose the route before sending the report. If the IRS has already sent identity-verification instructions, follow those instructions. Do not automatically submit Form 14039 in addition to the verification process.
Identify the impact
Connect the suspected misuse to a return, rejection, notice, income record, or other tax issue.
Explain accurately
State what you know, identify your sources, and mark what remains unknown.
Keep proof
Retain the final report, selected submission method, confirmation, and next instructions.
1. Determine which report or response applies
“Identity theft report” can refer to several documents. They do not all serve the same purpose.
| Document or process | Purpose |
|---|---|
| IRS identity and return verification | Respond to an IRS instruction to confirm your identity and whether you filed a particular return. |
| Form 14039 | Report qualifying individual tax-related identity theft under the current IRS instructions. |
| FTC Identity Theft Report | Document broader identity misuse and support recovery with businesses and other organizations. |
| Police report | Record the incident with local law enforcement when appropriate; requirements vary. |
| Preparer complaint or misconduct affidavit | Address a preparer’s conduct and, when applicable, request related tax-account changes. |
Read a verified IRS notice first. If it directs you to identity and tax-return verification, use that route rather than assuming a new affidavit is required.
If the issue is an unauthorized filing or alteration by a preparer, review Forms 14157 and 14157-A as applicable. Businesses and other entities use different identity-theft procedures, including Form 14039-B when appropriate.
2. Build a factual summary before completing forms
Start a private working record with the affected person, tax years, discovery date, and exact warning.
Identify whether you received an electronic rejection, a verification letter, an unfamiliar income form, an unexpected refund, or an account record you do not recognize.
Check for an authorized prior filing, an identifying-information mistake, or another legitimate explanation. A refund delay or duplicate-dependent claim alone does not establish theft.
Separate the tax year from the calendar date. A notice received this year may concern an older return.
If you do not know the fraudulent filing date or every affected year, say so. Do not fill gaps with estimates presented as facts.
3. Gather the details needed for the applicable form
Use the current version from IRS.gov. Form fields and submission procedures can change.
For Form 14039, review every required section, including the reason for reporting, victim information, tax-account history, and signature requirements.
Identify the affected person correctly. When reporting for a child or another person, follow the form’s instructions for that person and the individual acting on their behalf.
Keep current contact information accurate. Record a different address used on a previous return when the form requests it.
Do not put passwords, account recovery codes, or IP PINs in the narrative. Provide required identifiers only in the appropriate secure form fields or required submissions.
4. Write a short, dated narrative
A useful explanation answers five questions:
- What did you discover?
- When and how did you discover it?
- Which person and tax years are affected?
- What did you actually file or authorize?
- What steps have you already taken?
Describe the tax-account impact. For example, explain that an electronic return was rejected because the primary taxpayer’s SSN had already been used, after you confirmed there was no authorized prior filing.
Distinguish suspected theft from confirmed findings. Avoid stating who committed the act unless you have evidence supporting that statement.
Use concise dates and document references. A factual explanation is more useful than a long account of unrelated financial problems.
Explain the event without guessing
“On [date], my attempted electronic filing for tax year [year] was rejected. The acknowledgment stated [accurate summary or reject code]. I checked the identifying information and confirmed with [preparer or software record] that I had not previously filed or authorized another return for that year.
I suspect someone used my information without permission. I do not know who submitted the other return or its contents. The issue is preventing electronic filing of my legitimate return. I have taken these steps: [brief factual list]. I have [not previously submitted an affidavit for this incident / submitted a report on date through method].”
Use this structure only when it matches your facts. It is not a substitute for the official form or notice response.
5. Keep an evidence file without oversending records
Preserve the complete rejection, IRS correspondence, legitimate return, relevant account records, and communications about authorization.
Make a simple index showing the document date, tax year, what it supports, and whether it was submitted.
Keeping a record does not mean it must be attached. Read the current form and notice instructions rather than automatically sending identity documents, bank statements, or an entire return binder.
The current Form 14039 instructions distinguish the submission methods and note that attachments are not available through its direct online method. Review the available route if you need to provide additional information.
Where copies or images are submitted, make them readable. Keep originals securely unless the specific instructions require them.
A parent’s dependent-eligibility file and a child’s identity-theft report address different questions. Organize both when relevant, but do not treat a custody disagreement as proof of stolen identity.
6. Coordinate an FTC report and any police report
IdentityTheft.gov can create an FTC Identity Theft Report and a personalized recovery plan. Its tax-theft workflow can also prepare and, if you choose, submit the IRS affidavit electronically.
Check what was actually transmitted. Saving an FTC report does not by itself prove that the IRS affidavit was submitted.
If the affidavit was sent through IdentityTheft.gov, do not send another copy to the IRS for the same incident merely because it used a different website.
You may also choose to report to local police. The FTC lists records to bring, such as the FTC report, identification, address evidence, and incident documentation.
Do not delay an applicable IRS response deadline while waiting for a police report. Confirm what each agency requires.
7. Submit through one appropriate IRS method
When Form 14039 is the correct route, choose the current online, mail, or fax method described in the instructions. Do not submit through all methods.
Complete required fields and signatures. For an online submission, review the entries before finishing and retain any confirmation provided.
For mail or fax, preserve the signed report, included documents, destination, and transmission or mailing evidence.
Use the destination for the specific submission. The stand-alone affidavit instructions expressly warn against using its address or fax number to file an original income tax return.
If you are submitting an affidavit with a legitimate paper return under applicable guidance, follow the return-package instructions instead.
Never use a fax number, address, or upload link supplied only by an unsolicited caller. Verify it through official guidance.
8. Keep legitimate filing and payment obligations separate
The theft report is not your income tax return. Continue preparing and filing the correct return and addressing legitimate tax due.
If identity theft prevents electronic filing, follow the IRS’s paper-filing guidance for the circumstances.
Do not automatically amend a fraudulent return you did not file. Coordinate your legitimate return with the recovery process.
Reporting theft does not automatically extend filing, payment, notice-response, appeal, or court deadlines. Track those dates separately.
If a new IRS notice arrives after your report, read it and follow the applicable instructions rather than assuming the existing report resolves every issue.
9. Track the report and later requests
Keep a submission log with the affected person, incident, tax years, method, date, and confirmation.
Record whether a document is a draft, a submitted report, or a later IRS response. Preserve the final submitted version.
Do not repeatedly send the same affidavit to obtain an acknowledgment or accelerate the case. Follow current IRS guidance on pending claims and respond to legitimate information requests.
If information needs correction after submission, use the applicable agency’s update instructions rather than silently replacing your saved copy or starting an unnecessary duplicate claim.
Resolution timing varies. Compare the eventual IRS result with your legitimate return and account, and identify any remaining state or financial-account problems.
If the delay causes serious hardship, review Taxpayer Advocate Service assistance and retain evidence of the financial consequences.
Your report preparation checklist
- Identify the affected person and known tax years.
- Verify the exact warning and check legitimate explanations.
- Read any authentic IRS letter first.
- Choose the applicable reporting or verification process.
- Use the current official form.
- Write a factual narrative with relevant dates.
- Mark unknown information honestly.
- Keep evidence organized and submit only what is appropriate.
- Check whether an affidavit was already transmitted.
- Use one suitable submission method.
- Retain the final report and proof.
- Track filing obligations and response deadlines separately.
Frequently asked questions
Is an FTC report the same as Form 14039?
No. IdentityTheft.gov can assist with both, but they are distinct documents. Confirm whether the IRS affidavit was actually submitted.
Should I send Form 14039 after a verification letter?
Follow the letter’s process. Do not automatically add an affidavit unless instructed.
Do I need to know who stole my identity?
No. Report the facts you know and identify what remains unknown.
Should I attach every record I have?
No. Preserve the complete file, but follow the relevant submission instructions.
Can I submit online and then mail another copy?
Do not duplicate the same affidavit for the same incident. Choose one appropriate method.
Does the report file my tax return?
No. Your legitimate return and any tax payment require separate attention.
Can I use the narrative template as the entire report?
No. It helps organize an explanation but does not replace required forms or verification.
What if the issue involves my preparer?
Review the preparer complaint and account-change procedures. Forms 14157 and 14157-A may apply.
Prepare a report that explains the facts clearly
Choose the right route, write a concise account, and keep proof of submission. Track your legitimate return and remaining recovery tasks separately.
