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Form 14039-BS: 14039-B (SP)
IRS Form 14039-B (SP) is a sworn declaration regarding Business Identity Theft filed with the Internal Revenue Service by businesses or individuals affected by identity theft. The form's revision date is May 2021.
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IRS Form 14039-BS - 14039-B (SP)
IRS Form 14039-B (SP) is a sworn declaration regarding Business Identity Theft filed with the Internal Revenue Service by businesses or individuals affected by identity theft. The form's revision date is May 2021.
Risk Radar
Scan points- 1Ensure you select the correct option in Section A based on whether you own the business or not.
- 2Failing to mark only ONE box in Section B, item 8 regarding EIN status.
- 3Omitting the required documentation when filing as a Sole Proprietor (two documents needed).
- 4Not providing the legal authority statement if the presenter is not the owner/director.
- 5Forgetting to fill out all necessary fields in Section C, such as phone number or address.
Plain English
This form allows a business owner or representative to officially notify the IRS that their business has been a victim of identity theft. It provides details about the stolen identity, the associated tax filings, and who is submitting the declaration on behalf of the entity. Filing this document helps resolve discrepancies related to an unrecognized business name or EIN.
Submission Date
- Filing date: 2021-05-24 22:10:18
- 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 declaring identity theft related to a business (or entity) and need to report it to the IRS.
- Do not use Form 14039-B (SP) if you own a business but have never requested an Employer Identification Number (EIN), unless you are receiving notices for an unknown business registered under your name with an assigned EIN.
- Check Form 14039-B (SP) instead when reporting identity theft related to a business.
Form selector
Use this form or another form?
Receiving IRS notices for an unknown business/EIN
You are not the owner but receive notifications for a business registered under your name with an EIN.
✓ Check Section A, Option 1
Business operations ceased and you need to specify the final filing year/quarter
If the EIN is no longer active, this information must be provided in Section B, Item 8.
✓ Check Section B, Item 8
You are an individual reporting theft for a business that wasn't required to file taxes in the reported year/quarter
Mark the specific box in Section C if this condition applies to your filing.
✓ Check Section C, Box selection
Deadline or filing window
The filing trigger is when identity theft is suspected. If a notice was received, attach Form 14039-B (SP) to that specific notice. There are no stated day counts for a deadline other than the necessity of timely submission upon discovery.
Checklist
What you need before filling it out
Section A
Selection based on business ownership/EIN status · Form 14039-B (SP)
Section B, Item 3 (EIN)
Nine-digit Employer Identification Number · Form 14039-B (SP)
Section C, Item 1
Your role relative to the entity (e.g., Owner, Officer) · Form 14039-B (SP)
Section D
Brief explanation with relevant dates · Form 14039-B (SP)
Section E, Item 2
Legible photocopy of supporting document(s) · Form 14039-B (SP)
Section F
Signature and Date · Form 14039-B (SP)
Before you submit
- 1Complete Section A by selecting one box based on your situation.
- 2Fill out all required fields in Section B, including the EIN and business name.
- 3Select your role and fill out personal details in Section C.
- 4Provide a clear explanation of the theft reason in Section D.
- 5List supporting individuals/details in Section E, Item 1 if known.
- 6Attach required photocopies based on whether you are an Individual or Entity (Section E, Item 2).
- 7Sign and date Section F under penalty of perjury.
How to file this form
- 1Complete Sections A through D by filling in the necessary information.
- 2Attach required supporting documents as detailed in Section E, ensuring photocopies are legible.
- 3Sign and date Section F to affirm the declaration is true under penalty of perjury.
- 4Mail the form by attaching it to an IRS notice if you received one; otherwise, mail it to Internal Revenue Service, Ogden, UT 84201.
- 5Alternatively, submit the completed Form 14039-B (SP) via fax using the number provided on your notice or the agency site.
Known limitations
- 1If a business did not have to file a tax return for the year/quarter when reporting identity theft, that fact must be marked in Section A.
- 2If an individual is filing and does not own a business but receives IRS notices for an unknown business under their name with an assigned EIN, they should follow the guidelines at www.irs.gov/notmyein.
- 3Failure to provide required documentation with a properly signed Form 14039-B may delay processing.
- 4The requirements for supporting documents depend on the entity class, as indicated on the form.
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->The current edition is Revision 5-2021, dated May 2021. The source does not point to a specific page for the absolute latest information but indicates this revision date.
What changed or needs a fresh check
- Edition date — confirm Revision 5-2021 is on the form.
- Mailing address — confirm Ogden, UT 84201 for mail submissions if no notice was received.
- Signature — ensure the person in Section C signs and dates the document.
- Completeness — verify all required sections (A, B, D, F) are filled out correctly.
- Documentation — confirm you have attached photocopies of supporting documents as required by your entity type.
Quick Facts
Downloads
After you file
- 1Retain a copy of the submitted Form 14039-B (SP).
- 2If mailing, keep records of when and how the form was sent.
- 3When presenting in person at a Taxpayer Assistance Center, bring your original driver's license or another valid government-issued photo ID with your signature.
- 4A company filing must attach a separate paper statement on company letterhead, signed by an officer or director (who is not the person listed in Section C), confirming the authority of the individual in Section C.
Sources
- SRCSection A requires selecting a box based on ownership/EIN status (Instructions p.1)
- SRCIf the business was not required to file taxes for the year/quarter when reporting identity theft, mark a box in Section A (Instructions p.1)
- SRCFor those who do not own a business but receive IRS notices for an unknown EIN, complete Sections C, D, and F (Instructions p.1)
- SRCSection E requires providing information on persons using the EIN or name improperly (Instructions p.2)
- SRCWhen presenting in person at a Taxpayer Assistance Center, bring one of the required documents plus your photo ID (Instructions p.2)
- SRCIf mailing without an IRS notice, send Form 14039-B to Internal Revenue Service, Ogden, UT 84201 (Instructions p.2)
Common confusion points
Which sections do I need to complete?
If you are an individual with no business, you must complete Sections C, D, and F.
If your business is not required to file taxes for the relevant period, you must mark a specific box in Section A.
What happens if my company signs the form but I am filing as an individual?
Do I need to provide police reports or just names/addresses of the alleged culprit?
If mailing, do I send it with the IRS notice or directly to Ogden, UT 84201?
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- If you receive an IRS notice related to this issue and have a FAX number, use that; otherwise, follow mailing instructions.
Questions about IRS Form 14039-BS
What is IRS Form 14039-BS used for?
This form allows a business owner or representative to officially notify the IRS that their business has been a victim of identity theft. It provides details about the stolen identity, the associated tax filings, and who is submitting the declaration on behalf of the entity. Filing this document helps resolve discrepancies related to an unrecognized business name or EIN.
Who must file IRS Form 14039-BS?
Individuals can file Form 14039-B (SP) if they receive IRS notices for a business under their name with an assigned EIN but are not the owner. Entities such as corporations, trusts, or sole proprietors must file it when they suspect identity theft affecting them.
What information does IRS Form 14039-BS require?
The form collects information in several sections: Section B details the business (Name, EIN, Address); Section C identifies the presenter's role and contact info; Section D explains the reason for filing; Section E lists supporting documentation; and Section F requires a sworn declaration signature.
When is IRS Form 14039-BS due?
Filing is required when an identity theft occurs or is suspected. If the business was not required to file a return for the year/quarter in which the theft occurred, this must be noted on Form 14039-B (SP).
Where do I file IRS Form 14039-BS?
If receiving an IRS notice, attach Form 14039-B(SP) to that notice and mail it. If no notice was received, send the form to Internal Revenue Service, Ogden, UT 84201.
How do I complete IRS Form 14039-BS?
First, complete Section A by selecting the appropriate box (e.g., 'No soy dueño de un negocio'). Next, fill out Sections B through E with all relevant details. Finally, sign and date Section F under penalty of perjury to affirm the information is true and correct.
What happens if IRS Form 14039-BS is filed incorrectly?
Failure to provide the required documentation with a properly signed Form 14039-B can delay its processing. Not providing completed forms or legible photocopies could also cause delays in the request's handling.
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