Imagine opening your mailbox and finding a letter from the Internal Revenue Service.

The letter says your federal income tax return is under review.

There is just one problem.

You never filed that return.

Perhaps you have not filed your taxes yet. Maybe you do not recognize the tax year, income, employer, or refund information mentioned in the notice.

Your first reaction may be to assume the IRS made a processing mistake.

However, an IRS notice about a return you did not file or authorize may indicate tax-related identity theft.

Someone may have used your name and Social Security number or Individual Taxpayer Identification Number to submit a fraudulent return.

This situation requires a different response from an ordinary tax refund delay.

The IRS includes specific identity-theft instructions in its CP05, CP05A, and CP05B guidance.

This article explains those instructions, how Form 14039 works, and what to do to protect your tax account.

Why Would the IRS Review a Return You Never Filed?

The IRS receives tax returns containing names, Social Security numbers, income information, tax credits, and refund claims.

When someone obtains another person’s identifying information, they may attempt to file a fraudulent tax return.

The fraudulent return may claim wages, withholding, credits, or a refund that the legitimate taxpayer never reported.

IRS screening systems may identify information requiring additional review.

As a result, the legitimate taxpayer may receive a notice about a return they did not prepare, sign, authorize, or submit.

Receiving such a notice does not, by itself, prove identity theft occurred.

However, it is a warning sign that should be investigated promptly.

Normal Refund Delay vs. Possible Tax-Related Identity Theft

What the IRS Says About Identity Theft in CP05 Notices

Notice CP05 generally means the IRS needs more time to verify information on a federal income tax return.

For taxpayers who actually filed the return, the IRS generally says no immediate response is necessary.

But the IRS gives different instructions to people who did not file.

Its CP05 guidance says someone may have used the taxpayer’s personal information to file the return.

In that situation, the IRS directs the taxpayer to download and complete Form 14039, sign it, and mail it to the address at the top of the CP05 notice.

This is an important distinction.

The normal CP05 instruction to wait does not apply in the same way when the taxpayer never filed the return.

What If You Receive CP05A for a Return You Never Filed?

CP05A ordinarily requests supporting documentation to verify income and federal income tax withholding.

For taxpayers who filed the return, the notice may require pay statements, employer verification records, or other evidence.

However, if you never filed or authorized the return, the issue is not simply finding missing payroll documents.

The IRS’s CP05A guidance includes a separate identity-theft instruction.

It directs taxpayers who did not file the return to complete Form 14039 and mail it to the address provided on their notice.

Do not invent payroll records or attempt to substantiate wages on a return that is not yours.

Report the unauthorized filing using the applicable IRS procedure.

What If You Receive CP05B for a Return You Never Filed?

CP05B generally concerns a mismatch between income reported on a tax return and information received from third parties.

For an authorized return, the IRS instructs the taxpayer to submit supporting documents using the detachable response voucher.

However, the IRS’s CP05B guidance separately addresses a return filed without the taxpayer’s consent.

In that situation, the IRS directs the taxpayer to complete Form 14039, Identity Theft Affidavit, and mail it to the return address on the notice.

If the entire return was unauthorized, do not assume you must prove that the fraudulent income amounts were correct.

The immediate issue is reporting that the return was not filed by you or with your consent.

CP05, CP05A, and CP05B: Identity Theft Instructions Compared

What Is IRS Form 14039?

Form 14039 is officially titled Identity Theft Affidavit.

It allows individuals to report certain suspected or confirmed tax-related identity-theft situations to the IRS.

For example, the form may be used when someone fraudulently files a federal income tax return using another person’s identifying information.

The form asks for identifying information and an explanation of the suspected identity-theft issue.

It is not an amended tax return.

It is not a refund claim.

It is not a form that automatically removes every refund delay.

Its purpose is to help the IRS identify and address tax-related identity theft affecting the taxpayer’s account.

Official IRS resource: IRS Identity Theft Central.

How to Respond When a CP05-Family Notice References an Unauthorized Return

1. Verify the notice. Confirm that it is genuine using official IRS contact information and resources.
2. Identify the notice number. Determine whether you received CP05, CP05A, CP05B, or another IRS letter.
3. Confirm the return was unauthorized. Consider whether you or an authorized preparer filed the return before reporting it as fraudulent.
4. Read the identity-theft section. Follow the instructions for taxpayers who did not file the return.
5. Complete Form 14039 when directed. Provide accurate information and sign the affidavit as required.
6. Mail it to the notice address. For CP05-family notices, follow the specific address instruction on your notice.
7. Keep records. Retain copies of the affidavit, notice, and available mailing confirmation.
8. Protect your tax account. Consider obtaining an IRS Identity Protection PIN and monitoring your account.

The exact mailing instructions vary by notice. For example, the CP05 page refers to the address at the top of the notice, while CP05A and CP05B refer to the address provided on the notice.

Do not send sensitive documents to an address copied from another taxpayer’s letter.

Should You File Form 14039 Online or by Mail?

The IRS provides online and paper methods for Form 14039 in applicable circumstances.

However, when responding to a CP05-family notice, the IRS’s published instructions specifically direct taxpayers to complete the form and mail it to the address on the notice.

Follow the instructions associated with your particular correspondence.

Do not assume that submitting an online affidavit automatically satisfies every notice-specific mailing instruction.

If you are uncertain about the correct procedure, contact the IRS through an official channel before submitting duplicate affidavits.

When Should You NOT File Form 14039?

Form 14039 is not required for every IRS identity-verification situation.

Some notices instruct taxpayers to verify their identity and return through a different process.

For example, the IRS specifically instructs recipients of certain identity-verification letters, including 4883C and 5747C, not to file Form 14039.

Other verification notices may direct taxpayers to an IRS online verification service.

Follow the exact notice rather than relying on a general identity-theft checklist.

What If Someone Already Filed Using Your Social Security Number?

A fraudulent return may create problems when you attempt to file your legitimate tax return.

For example, your electronic return may be rejected because a return using your Social Security number has already been submitted.

This does not mean you should abandon your filing obligation.

The IRS provides procedures for taxpayers whose identifying information has been used on a fraudulent return.

Depending on the circumstances, you may need to file a paper return and follow the IRS identity-theft instructions.

Use official IRS guidance or consult a qualified tax professional to determine the correct filing method.

Do not file a knowingly inaccurate return to work around the rejection.

What If You Recognize the Tax Year but Not the Employer?

Another warning sign is an IRS notice or transcript showing wages from an employer you never worked for.

That may indicate employment-related identity theft or incorrect third-party reporting.

Someone may have used your Social Security number for employment purposes.

The IRS provides separate guidance for employment-related identity theft, including checking your tax records and considering an Identity Protection PIN.

Do not automatically assume that every unfamiliar wage entry proves a fraudulent income tax return was filed.

Identify whether the issue involves a fraudulent return, unauthorized employment information, or both.

What Is an IRS Identity Protection PIN?

An Identity Protection PIN, commonly called an IP PIN, is a six-digit number used to help prevent fraudulent federal income tax returns from being filed using your Social Security number or Individual Taxpayer Identification Number.

The IRS issues a new IP PIN each year.

Taxpayers can voluntarily enroll in the program, subject to identity verification requirements.

If you receive an IP PIN, it must be used when required on future federal tax filings.

An IP PIN helps protect against future fraudulent filings, but it does not automatically resolve an existing identity-theft case.

Learn more at IRS: Get an Identity Protection PIN.

Additional Steps to Protect Your Identity

When you suspect tax-related identity theft, consider whether your personal information may also be at risk outside the IRS.

• Review your IRS Online Account for unfamiliar tax information.
• Check available wage and income transcripts for unexplained records.
• Secure your email, tax software, and financial accounts.
• Change passwords if account access may have been compromised.
• Consider fraud alerts or credit freezes when appropriate.
• Review guidance from IdentityTheft.gov for broader identity-theft recovery.
• Keep a written record of suspicious activity and the actions you take.

Use official websites and secure communication methods when providing personal information.

Can You Get a Copy of the Fraudulent Tax Return?

In certain circumstances, identity-theft victims may request a copy of a fraudulent federal tax return filed using their identifying information.

The IRS provides Form 4506-F, Identity Theft Victim’s Request for Copy of Fraudulent Tax Return, for this purpose.

Form 4506-F is different from Form 14039.

Form 14039 reports qualifying tax-related identity theft.

Form 4506-F requests a copy of a fraudulent return when the taxpayer meets the applicable requirements.

Not every taxpayer needs to request a fraudulent return copy.

Will Filing Form 14039 Immediately Release Your Refund?

No.

Filing Form 14039 alerts the IRS to a tax-related identity-theft issue when the form is appropriate.

It does not guarantee immediate refund release.

The IRS may need to determine which return is legitimate, remove fraudulent information from the affected account, and complete additional processing.

These steps can take time.

If you have not yet filed your legitimate return, you may still need to do so using the procedure appropriate for your circumstances.

If you already filed your own return and identity theft is interfering with its processing, the IRS may need to resolve the account problem before issuing any refund due.

How Long Does an IRS Identity Theft Case Take?

Identity-theft cases do not all follow the same processing timeline.

The time required depends on the facts, the affected returns, and the IRS procedures involved.

Some cases require identity verification. Others require account corrections or investigation of fraudulent returns.

The IRS cautions that duplicate Forms 14039 and unnecessary repeat submissions can contribute to delays.

Respond promptly to legitimate requests for additional information.

For current processing information, review the IRS identity-theft resources rather than assuming the normal CP05 review period applies.

Can the Taxpayer Advocate Service Help?

The Taxpayer Advocate Service, or TAS, is an independent organization within the IRS.

TAS may assist qualifying taxpayers experiencing financial hardship or unresolved IRS problems.

If tax-related identity theft has created serious financial consequences or an unresolved processing problem, you may wish to review TAS eligibility.

TAS assistance is free for qualifying taxpayers.

However, contacting TAS does not guarantee immediate resolution or refund release.

Visit TaxpayerAdvocate.irs.gov or call 877-777-4778.

Sample Statement: Reporting a Tax Return You Never Filed

Use this example to organize the facts before contacting the IRS or completing an applicable identity-theft report.

This is an educational template, not an official IRS form. It does not replace Form 14039 or any required identity-verification procedure.

Identity Theft Response Tracking Worksheet

Use this worksheet to keep track of the notice, reporting steps, and account-protection measures.

Frequently Asked Questions About IRS Tax-Related Identity Theft

Final Thoughts: An Unauthorized Return Requires a Different Response

Receiving an IRS notice about a tax return you never filed can be confusing and alarming.

But the distinction between a normal refund delay and a potentially fraudulent return is essential.

If you filed the return, follow the ordinary instructions for your specific IRS notice.

If you did not file or authorize the return, review the notice’s identity-theft instructions immediately.

For CP05, CP05A, and CP05B, the IRS specifically directs taxpayers in this situation to complete Form 14039 and mail it to the address provided on the notice.

Other identity-verification letters may require a different procedure.

Keep copies of your correspondence, consider an Identity Protection PIN, and continue monitoring your tax account.

Most importantly, do not treat a potentially unauthorized tax return as an ordinary refund delay.

Official IRS Sources and Further Reading

Editorial Disclaimer: This article provides general educational information and is not individualized tax or legal advice. IRS identity-theft procedures vary by notice and may change. Follow the instructions in your actual IRS correspondence and consult a qualified tax professional when appropriate.