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Official form guide
Form 14039-SP: 14039 (sp)
IRS Form 14039 (sp) is an Identity Theft Affidavit for victims of identity theft who need to report fraudulent use of their SSN or ITIN. It must be filed online at https://apps.irs.gov/app/digital-mailroom/dmaf/f14039/ as the preferred method.
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IRS Form 14039-SP - 14039 (sp)
IRS Form 14039 (sp) is an Identity Theft Affidavit for victims of identity theft who need to report fraudulent use of their SSN or ITIN. It must be filed online at https://apps.irs.gov/app/digital-mailroom/dmaf/f14039/ as the preferred method.
Risk Radar
Scan points- 1Filing a duplicate Form 14039 (sp) for the same incident triggers delays.
- 2Filing the form when a previous Form 14039 (sp) has already been submitted for the same incident.
- 3Failing to check the appropriate box in Section B indicating how the identity was misused.
- 4Omitting the narrative explanation of the identity‑theft incident.
- 5Leaving the last tax return year or affected years blank or marked ‘Desconocido’ without explanation.
Plain English
Form 14039 (sp) lets a person who has had their Social Security number or ITIN misused tell the IRS about the theft. It gathers details of the incident, the tax years affected, and any supporting documents.
Submission Date
- Filing date: 2024-04-29 22:10:09
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when you are a victim of identity theft reporting fraudulent use of your SSN or ITIN.
- Do not use it when you have already filed Form 14039 (sp) for the same incident or when a dependent’s identity was misused by a parent or guardian.
- Check Form 15227 (en‑sp) instead when you need to request an IP PIN by mail or fax.
Form selector
Use this form or another form?
Victim of identity theft needing to report fraudulent SSN/ITIN use
Affidavit required by the IRS to investigate identity theft
✓ Confirm you have not filed this form for the same incident
Requesting an IP PIN by mail or fax
IRS issues an IP PIN to protect your identity
✓ Verify eligibility for an IP PIN before using the form
Responding to an IRS notice or letter about identity theft
The form must be attached to the notice for IRS processing
✓ Ensure you mark box 1 in Section B and follow mailing/fax instructions
Deadline or filing window
The source does not specify a filing deadline or any extension provisions.
Checklist
What you need before filling it out
Section A checkbox selection
Situation description of filer · In Section A of Form 14039 (sp)
Section B impact boxes
Description of how identity theft affected you · In Section B of Form 14039 (sp)
Tax year(s) affected
Year(s) of tax returns impacted · In Section D (if applicable) of Form 14039 (sp)
Signature under penalty of perjury
Signed name and date · Section E of Form 14039 (sp)
Representative information
Name, relationship, reason for filing · Section F of Form 14039 (sp)
Before you submit
- 1Verify you have not previously filed Form 14039 (sp) for this incident.
- 2Mark the appropriate box in Section A that matches your filing situation.
- 3Complete all applicable boxes in Section B describing the misuse.
- 4Enter the tax year(s) affected or write “Desconocido” if unknown.
- 5Provide the IRS notice or letter number if responding to one.
- 6Sign and date the form in Section E.
- 7If filing on behalf of another, complete Section F with one reason selected.
- 8Choose a submission method and include the required cover sheet for fax.
- 9Ensure the online submission URL is used if filing electronically.
- 10Keep a copy of the completed form for your records.
How to file this form
- 1Review Section A and select the correct filing purpose.
- 2Complete Sections B through D with required details.
- 3If applicable, fill Section F with representative information.
- 4Sign and date the form in Section E.
- 5Choose a submission method (online, mail, or fax) and attach any required cover sheet.
- 6Submit the form via the selected method and retain the confirmation receipt or copy as proof of filing.
Known limitations
- 1Do not file if you already submitted Form 14039 (sp) for the same incident.
- 2Do not file for a dependent whose identity was misused by a parent, mother, or guardian.
- 3Do not use this form to file an original tax return; a different address/fax number is required for original returns.
Field map
Compact field-by-field guide
General Info
2 items
Full legal name and taxpayer identification number (SSN or EIN).
Current mailing address.
Details
2 items
Complete all applicable sections of this form according to the official IRS instructions.
Enter the relevant dollar amount if this form involves tax calculation.
Certification
1 items
Read and acknowledge any certifications required by this form.
Signatures
1 items
Sign and date. Unsigned forms cannot be processed.
Almost done reviewing the fields?
Fillable formOpen in Editor->Form 14039 (sp) is the Rev. 9‑2023 edition; the source lists the revision date as 9‑2023 and provides the online filing URL as the preferred method.
What changed or needs a fresh check
- Edition date — confirm the revision reads 9/2023 (Form p.1).
- Online filing URL — confirm https://apps.irs.gov/app/digital-mailroom/dmaf/f14039/ is used (Form p.1).
- Mailing address — Not stated in the official source — verify on the agency site.
- Fax number — Not stated in the official source — verify on the agency site.
- Signature — confirm the form includes a signature under penalty of perjury in Section E (Form p.2).
Quick Facts
Downloads
After you file
- 1Keep a copy of the completed form and any supporting documents.
- 2Store the copy for at least three years.
- 3Await confirmation from the IRS, such as a response letter or online status update.
- 4If you receive a follow‑up notice, respond promptly using the same form.
- 5If an error is discovered, submit a corrected Form 14039 (sp) noting it is corrected.
- 6Monitor your tax account for any further unauthorized activity.
Sources
- SRCForm p.1 — revision date listed as Rev. 9‑2023.
- SRCForm p.1 — online filing URL https://apps.irs.gov/app/digital-mailroom/dmaf/f14039/ provided.
- SRCForm p.1 — statement that the affidavit is for victims of identity theft.
- SRCForm p.1 — instruction not to use this form if already filed for the same incident.
- SRCForm p.1 — instruction not to use this form for dependent identity misuse by a parent, mother, or guardian.
- SRCForm p.1 — reference to Form 15227 (en‑sp) for requesting an IP PIN by mail or fax.
- SRCForm p.2 — signature requirement under penalty of perjury in Section E.
- SRCForm p.2 — requirement to complete Section F if filing on behalf of another person.
- SRCForm p.2 — fax submission must include a cover sheet marked “Confidential”.
- SRCNot stated in the official source — verify mailing address and fax number on the agency site.
Common confusion points
Can I file this form if I already submitted one for the same theft?
The form states not to file again for the same incident.
→ Verify you have not previously filed Form 14039 (sp) for this incident.
Do I need to attach my original tax return?
The back instructions say not to use the postal address for original returns.
→ Confirm you are not sending the original return with this form.
What if I don’t have an IP PIN?
The form mentions obtaining one separately.
→ Visit irs.gov/soliciteippin to request an IP PIN before filing.
Should I mark both boxes in Section B?
Only the boxes that apply to your situation should be marked.
→ Review your circumstances and mark each applicable box only.
Is mailing still allowed if I choose online?
The form lists multiple methods but prefers online.
→ Select your preferred method and follow its specific instructions.
Do I need to include a fax cover sheet?
Fax submissions require a “Confidential” cover sheet.
→ Add a cover sheet marked “Confidential” when faxing.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 15227 — use to request a new IP PIN if the original is compromised.
Questions about IRS Form 14039-SP
What is IRS Form 14039-SP used for?
Form 14039 (sp) lets a person who has had their Social Security number or ITIN misused tell the IRS about the theft. It gathers details of the incident, the tax years affected, and any supporting documents.
Who must file IRS Form 14039-SP?
Victims of identity theft – the individual themselves, a dependent child, or another living or deceased person – must file IRS Form 14039 (sp).
What information does IRS Form 14039-SP require?
The form records the victim’s selection of the appropriate box in Section B, a narrative of the identity‑theft incident, the year of the last tax return filed and the tax years affected, and, when required, court or power‑of‑attorney documentation.
Where do I file IRS Form 14039-SP?
Submit the form online via the IRS digital‑mailroom link, or mail/fax it to the address or fax number printed on the back of the form.
How do I complete IRS Form 14039-SP?
Complete Sections A through F, checking the applicable box(es) in Section B. Provide a clear explanation of the theft, list the last tax return year and affected years, and attach any required court or power‑of‑attorney documents. Choose a submission method—online, mail, or fax—as instructed on the back of the form, and include a “Confidential” cover sheet if faxing.
What happens if IRS Form 14039-SP is filed incorrectly?
Using the form for an incident already reported can cause processing delays.
Can I file this form if I already submitted one for the same theft?
The form states not to file again for the same incident. Verify you have not previously filed Form 14039 (sp) for this incident.
Do I need to attach my original tax return?
The back instructions say not to use the postal address for original returns. Confirm you are not sending the original return with this form.
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