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Official form guide

Form 14039-SP: 14039 (sp)

IRS Form 14039 (sp) is a sworn declaration for victims of identity theft filed with the Internal Revenue Service. This form allows filers to report fraud related to their Social Security Number (SSN) or ITIN.

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Form Overview

IRS Form 14039-SP - 14039 (sp)

IRS Form 14039 (sp) is a sworn declaration for victims of identity theft filed with the Internal Revenue Service. This form allows filers to report fraud related to their Social Security Number (SSN) or ITIN.

The form collects details about the identity theft in the main body, requires marking checkboxes in Section B regarding how you are affected (e.g., fraudulent tax filing), and captures information from the last tax return filed, including the year(s) affected.

Risk Radar

Scan points
  • 1Do not use this Form 14039 (sp) if you already submitted one for the exact same incident.
  • 2Filing without marking all applicable boxes in Section B (How me afecta).
  • 3Not providing a clear explanation of how the identity theft affects the tax account.
  • 4Omitting the specific 'Notice' or 'Letter' number when filing in response to IRS correspondence.
  • 5Using this form if the fraud involves an improper use by a parent/guardian on a dependent's return.

Plain English

This form notifies the IRS that someone used your personal information, like your SSN or ITIN, fraudulently when filing taxes. It helps you officially document this identity theft so the IRS can assist you with your tax account. You use it to explain how the fraud affects your tax filings.

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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Glossary Terms

document

Hover a term to preview the meaning.

What this form is for

  • Use this form when reporting identity theft related to your SSN or ITIN, or if you are filing on behalf of a dependent.
  • Do not use this form if you have already submitted Form 14039 (sp) for the same incident.
  • Check Form 15227(en-sp) instead when requesting an IP PIN by mail or fax.

Form selector

Use this form or another form?

Presenting on behalf of a dependent who does not file taxes

Sections A through F must be completed, and the filer indicates authorization as parent/guardian.

✓ Check if the dependent's identity was used by a parent/guardian.

Form 14039 (sp)

Responding to an IRS Notice or Letter

Mark Box 2 in Section A and provide the specific notice/letter number on the form.

✓ Ensure you send it to the correct address if responding to a letter.

Form 14039 (sp)

Presenting for yourself as a taxpayer

Mark Box 1 in Section A, which is required for all filers.

✓ Verify that only one applicable box in Section A has been marked.

Form 14039 (sp)

Deadline or filing window

The trigger event requires filing in response to an IRS 'Notice' or 'Letter.' If sending via fax, and Box 2 of Section A is marked, it must be sent to the specific fax number provided on the form. No extension period is stated in the official source.

Checklist

What you need before filling it out

1

Section A

Checkboxes indicating status (e.g., 'For myself') · Form 14039 (sp)

⚠ Selecting the wrong box determines subsequent requirements.✕ High
2

Section B

Mark boxes detailing how identity was affected (e.g., fraudulent tax return filing) · Form 14039 (sp)

⚠ Failing to mark all applicable boxes means an incomplete report of fraud type.✕ Medium
3

Section C - Victim Info

Full name, SSN/ITIN (9 digits), Current Address · Form 14039 (sp)

⚠ Using the old address instead of the current one can delay processing.✕ Medium
4

Section D - Tax Account

Centralized Authorization File (CAF) number (if applicable) · Form 14039 (sp)

⚠ Omitting a CAF number when one exists prevents quick IRS lookup.✕ Low
5

Submission Method

Online, Mail, or Fax selection · Form 14039 (sp)

⚠ Choosing the wrong method for a specific scenario (e.g., faxing when responding to an IRS letter).✕ Medium

Before you submit

  1. 1Mark the appropriate box(es) in Section A indicating who the form is for.
  2. 2Complete all required fields in Section C, including the 9-digit SSN or ITIN of the victim.
  3. 3Check all applicable boxes in Section B detailing how your information was used fraudulently.
  4. 4Provide a clear explanation of the identity theft issue and relevant dates on Form 14039 (sp).
  5. 5If filing for a dependent, confirm the relationship is noted and you are an authorized representative.
  6. 6If using fax, ensure you include a cover sheet marked 'Confidencial'.
  7. 7Verify that all addresses provided (Current vs. Last Filed) match the facts of the case.

How to file this form

  1. 1Complete Section A by marking the box(es) applicable to your situation on Form 14039 (sp).
  2. 2Fill out Sections B and C, detailing how you were affected and providing your personal contact information.
  3. 3Complete Section D by entering your CAF number if you possess one, and specify relationship details if filing for a dependent.
  4. 4Choose the submission method: submit online via https://apps.irs.gov/app/digital-mailroom/dmaf/f14039/, or mail/fax to the appropriate IRS office, securing proof of mailing/transmission.

Known limitations

  1. 1The Form 14039 (sp) should not be used if a filer has already submitted a Form 14039 (sp) for the same incident.
  2. 2If a dependent's identity was misused by a parent, mother, or guardian when filing taxes, do not use this form; it is not considered identity theft in that context.
  3. 3A filer must mark all applicable boxes in Section B to report how the identity theft affected them (regarding SSN or ITIN misuse).
  4. 4If a person listed in Section C has previously filed Form 14039 (sp) for the same incident, they do not need to file another one.

Field map

Compact field-by-field guide

6 fields

General Info

2 items

Taxpayer Name and TIN

Full legal name and taxpayer identification number (SSN or EIN).

Requiredtext
Address

Current mailing address.

Requiredtext

Details

2 items

Required Information

Complete all applicable sections of this form according to the official IRS instructions.

Requiredtext
Amount (if applicable)

Enter the relevant dollar amount if this form involves tax calculation.

amount

Certification

1 items

Certification Statement

Read and acknowledge any certifications required by this form.

Requiredcheckbox

Signatures

1 items

Signature

Sign and date. Unsigned forms cannot be processed.

Requiredsignature
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Current form status
IRS

The current edition of IRS Form 14039 (sp) is Revision 9-2023, and the source indicates this form can be completed online at https://apps.irs.gov/app/digital-mailroom/dmaf/f14039/. Not stated in the official source whether specific changes were made from previous revisions.

What changed or needs a fresh check

  • Edition date — confirm the revision reads 9-2023.
  • Form Number — confirm the catalog number is 53037X for Form 14039 (sp).
  • Online Submission Link — confirm the URL is https://apps.irs.gov/app/digital-mailroom/dmaf/f14039/.
  • Mailing Address — Not stated in the official source, but send to the office where you normally file your return.
  • Signature — The form requires a signature (implied by filing) and completion of all required sections.

Form Preview

Form 14039-SP page 1

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Quick Facts

Individuals file Form 14039 (sp) in response to an IRS 'Notice' or 'Letter,' or they may file on behalf of a dependent child, a dependent relative, or another living or deceased person.
The form collects details about the identity theft in the main body, requires marking checkboxes in Section B regarding how you are affected (e.g., fraudulent tax filing), and captures information from the last tax return filed, including the year(s) affected.
Not stated in the official source for a specific deadline; however, filers must provide the dates when they became aware of the identity theft and any relevant years affected by the fraud.
The preferred method is filing online via https://apps.irs.gov/app/digital-mailroom/dmaf/f14039/. If sending by mail or fax, the form must be sent to the IRS office where the taxpayer normally files their return.
Failing to provide a proper explanation of the identity theft and its effect on your tax account may cause delays in the IRS process for helping victims who select Box 1 of Section B.
A filer must complete Sections A through F, mark all applicable boxes in Section B (How me afecta), and then provide a detailed explanation of the identity theft. The form must be signed before sending, regardless of whether it is filed online or via mail/fax.

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After you file

  1. 1Retain a copy of the completed Form 14039 (sp).
  2. 2Submit the original declaration to the IRS office where the filer normally presents their tax return.
  3. 3If sending by fax, always include a cover sheet marked “Confidential”.
  4. 4If filing online, use the designated link: https://apps.irs.gov/app/digital-mailroom/dmaf/f14039/
  5. 5If mailing or faxing and marking Box 2 in Section A, ensure you send it to the specific address/fax number provided on the back of the form.
  6. 6The filing is considered a sworn declaration made under penalty of perjury.

Sources

  • SRCForm 14039 (sp) is a sworn declaration for victims of identity theft (Form p.1).
  • SRCThe form can be completed online at https://apps.irs.gov/app/digital-mailroom/dmaf/f14039/ (in English) (Form p.1).
  • SRCIf filing in response to an IRS notice, check Box 2 in Section A and follow special mailing/fax instructions on the back of Form 14039 (sp) (Form p.1).
  • SRCSection A requires marking boxes for all declarants; specific reasons include filing for self or a dependent (Form p.1).
  • SRCIf you are unable to get an IP PIN online, you can call 844-545-5640 or use Form 15227(en-sp) (PDF) (Form p.1).
  • SRCSection E requires the filer to sign under penalty of perjury, stating the information is true and correct (Form p.2).
  • SRCIf filing for another person, Section F requires marking one box detailing the reason (e.g., spouse/surviving partner) (Form p.2).
  • SRCThe form's revision date on file is 09/23, referencing Form 14039 (sp) (Rev. 9-2023) (Form p.1).

Common confusion points

Who needs to file this Form 14039 (sp)?

Anyone who is a victim of identity theft regarding their SSN or ITIN.

→ Check Section A boxes to confirm filer status.

What if I don't have an IP PIN?

The form does not state what happens, but it provides options for obtaining one.

→ Visit irs.gov/soliciteippin or call 844-545-5640.

When should I use this form instead of just filing a tax return correction?

Use the Form 14039 (sp) to declare identity theft, which is the purpose of the sworn declaration.

→ Section A dictates who is presenting the form and why.

Do I need to fill out all sections if I check Box 2 in Section B?

No, Section D (Last tax return filed) can be left blank if Box 2 in Section B was marked.

→ Review instructions specific to sending by mail/fax on the back of Form 14039 (sp).

What is the difference between filing for myself versus a dependent?

If filing for self, check Box 1 in Section A; if filing for a dependent, check Box 3 or Box 4 in Section A.

→ The required sections change slightly based on who is reporting.

What happens if I file this form online but also mail it?

You should send the original tax return to your regular IRS office address, not use the specific mailing/fax addresses listed for Form 14039 (sp).

→ Check Section F's submission instructions regarding primary filing location.

Workflow map

Related forms and next steps

4 signals

Before

If you need to request an IP PIN before filling out Form 14039 (sp), use the process detailed on irs.gov/soliciteippin.

Current

14039-SP

After

If you report identity theft on Form 14039 (sp), the IRS process for victims selecting Box 1 of Section B is explained at irs.gov/asistenciaalasvictimas.

Often used with

Form 15227(en-sp) | This form can be used to request an IP PIN by mail or fax, which is also available at irs.gov/soliciteippin.

⚠ If something goes wrong

  • If you are filing for a dependent but the misuse was by a parent/guardian, do not use this form; refer to the instructions on Form 14039 (sp).

Questions about IRS Form 14039-SP

What is IRS Form 14039-SP used for?

This form notifies the IRS that someone used your personal information, like your SSN or ITIN, fraudulently when filing taxes. It helps you officially document this identity theft so the IRS can assist you with your tax account. You use it to explain how the fraud affects your tax filings.

Who must file IRS Form 14039-SP?

Individuals file Form 14039 (sp) in response to an IRS 'Notice' or 'Letter,' or they may file on behalf of a dependent child, a dependent relative, or another living or deceased person.

What information does IRS Form 14039-SP require?

The form collects details about the identity theft in the main body, requires marking checkboxes in Section B regarding how you are affected (e.g., fraudulent tax filing), and captures information from the last tax return filed, including the year(s) affected.

Where do I file IRS Form 14039-SP?

The preferred method is filing online via https://apps.irs.gov/app/digital-mailroom/dmaf/f14039/. If sending by mail or fax, the form must be sent to the IRS office where the taxpayer normally files their return.

How do I complete IRS Form 14039-SP?

A filer must complete Sections A through F, mark all applicable boxes in Section B (How me afecta), and then provide a detailed explanation of the identity theft. The form must be signed before sending, regardless of whether it is filed online or via mail/fax.

What happens if IRS Form 14039-SP is filed incorrectly?

Failing to provide a proper explanation of the identity theft and its effect on your tax account may cause delays in the IRS process for helping victims who select Box 1 of Section B.

Who needs to file this Form 14039 (sp)?

Anyone who is a victim of identity theft regarding their SSN or ITIN. Check Section A boxes to confirm filer status.

What if I don't have an IP PIN?

The form does not state what happens, but it provides options for obtaining one. Visit irs.gov/soliciteippin or call 844-545-5640.

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Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
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