IRS identity theft victim assistance: How it works

We know identity theft can be frustrating and confusing for victims. When it comes to tax-related identity theft, the Internal Revenue Service wants to resolve your case as quickly as possible. The IRS has worked hard to help victims of identity theft by making improvements and shortening the time it takes to resolve these complex situations. Each taxpayer’s experience will vary, depending on whether you tell us you may be a tax-related identity theft victim, or we tell you we have a suspicious tax return with your name on it. (Note: We often are unaware that you may be an identity theft victim until we begin processing the tax return or initiate an audit.)

Here is a general outline of what you can expect.

We tell you we have a suspicious return with your name on it:

The IRS Taxpayer Protection Program will identify a suspicious tax return bearing your name and SSN and will send you a notice or letter. The Taxpayer Protection Program proactively identifies and prevents the processing of identity theft tax returns and assists taxpayers whose identities are used to file these returns. There are many reasons why a return may appear to suspicious to us, and we take this precautionary step to help protect you. Here’s what happens in this situation:

• You may receive one of the following letters from the IRS asking you to verify your identity and tax return information. We won’t be able to process the tax return, issue refunds, or credit any overpayments to your account until we hear from you.
  • Letter 5071C, Has an option to use the online tool to verify your identity and the tax return. This is where you can tell the IRS if you did or didn’t file the return.
  • Letter 4883C, Provides a toll-free number to verify your identity and the tax return and to tell the IRS if you did or didn’t file the return.
  • Letter 5747C, Provides a toll-free number to make an appointment at a local Taxpayer Assistance Center to verify your identity and return in person. It also provides a toll-free number to tell the IRS that you didn’t file the return.

  Follow the letter’s specific instructions on how to verify your identity and the tax return.

  • Access the online verification tool or call the toll-free number provided in the letter.
  • If you did file a return, you must have the letter with you when accessing the online verification tool or when you call the Taxpayer Protection Program or the Taxpayer Assistance Center Appointment line.
  • Have a copy of a prior-year tax return, if you filed one and have it available, to help verify your identity.
  • Have a copy of the Form 1040 series return, if you filed it, referenced in the letter.
  • Verify your identity. If you are unable to verify your identity with the customer service representative, you may be asked to visit an IRS Taxpayer Assistance Center in person. You should plan on providing picture identification, the letter you received (while it is not required if completing an in person visit it is recommended), and a copy of the affected tax return if you did file one.
  • Do not file a Form 14039.
  • If you receive similar notices about suspicious returns, you do not need to complete the Form 14039.

  Once you verify your identity, you can let us know if you filed the tax return in question.

  If you did not file the tax return in question, we will remove it from your IRS records. Filing a paper tax return may be recommended if you have not yet filed your own tax return.

  If you did file the tax return in question, we will release that tax return to continue processing, and barring any unforeseen issues (math error, missing forms, or schedules) your refund will be issued once it has finished processing.

  How quickly we can work identity theft cases depends upon the volume of work and the complexity of the cases. Once we completely resolve your tax account issues, we will mark your account with an identity theft indicator to help protect your tax account in the future.

  All confirmed tax-related identity theft victims will be placed into the Identity Protection PIN Program and annually be issued a new, six-digit IP PIN to prevent someone else from filing a return using their identity and it will be required to be used on all future filings.

  You tell us you may be a victim of tax-related identity theft

  Here’s what happens if you learn you are a victim of tax-related identity theft. For example, your e-filed return rejects because of a duplicate tax filing with your Social Security number, and you report the incident to us:

  • You should
    • File a paper tax return if you are unable to e-file
    • Complete Form 14039, Identity Theft Affidavit PDF , attach it to the back of your completed paper tax return and mail to the IRS location based upon the state you reside. If you prefer, you have the option to submit the Form 14039 online and mail your paper return separately.
    • Assessing the scope of the issues and trying to determine if your identity theft issue affects one or more tax years.
    • Addressing all the issues related to the fraudulent return. This includes determining if there are additional victims, who may be unknown to you, listed on the fraudulent return.
    • Researching the case to verify and authenticate all the names, addresses and SSNs are accurate or fraudulent.
    • Conducting a case analysis to determine if all outstanding issues were addressed.
    • Ensuring your tax return is properly processed and if you are due a refund, releasing your refund.
    • Removing the fraudulent return from your tax records.
    • Marking your tax account with an identity theft indicator, which completes our work on your case and helps protect you in the future.
    • You will receive notification from the IRS informing you of actions taken after receipt of your Form 14039.
    • You will be contacted when your case is resolved.
    • Do not submit duplicate Forms 14039 or 14039-B, nor contact the IRS about the status of your identity theft claim, this will cause delays if duplicate forms are received. You can check the Processing Status for Tax Forms dashboard to see current processing times for Form 14039 and Form 14039-B.
    • Other than responding to any requests for information promptly, there is no action you need to take until we contact you.
    • If you receive a balance due notice because a credit elect you requested was not applied because of the identity theft issue, call the number provided on your notice.

    All confirmed tax-related identity theft victims will be placed into the Identity Protection PIN Program and annually be issued a new, six-digit IP PIN to prevent someone else from filing a return using you identity and must be used on all future filings.

    Are there other steps I should take as a tax-related identity theft victim?

    • Follow Federal Trade Commission recommendations.
    • Check with your state tax agency to see if there are additional steps to take at the state level.
    • Make sure you use good security software and other best practices to help protect your personable identifiable information and stay safe when you “surf” or shop on the internet.
    • Be alert to phishing scams intended to steal your sensitive data.
    • Learn more at Taxes. Security. Together. – an awareness campaign supported by the IRS, state tax agencies and the tax industry.

    Other resources

    • Identity Theft Central
    • Taxpayer Guide to Identity Theft
    • IRS operations: Status of mission-critical functions
    • Security Summit
    • Social Security Administration