Tax Identity Theft Response Guide: Notices, Rejected Returns, and IP PINs
Use a controlled response process when an IRS notice, rejected return, unfamiliar account activity, or fraudulent filing suggests tax-related identity theft.
The practical answer
If tax identity theft is suspected, preserve the notice or rejection details, verify contact information through IRS.gov, secure tax and financial accounts, follow the specific IRS letter instructions, file the legitimate return through the permitted channel, and use Form 14039 only when IRS guidance calls for it. Avoid duplicate submissions and document every response.
Contain the incident and verify the signal
Separate a tax-account issue from broader identity theft while addressing both.
- Save the IRS notice, e-file rejection, transcript, account screenshot, dates, and affected taxpayer information
- Use IRS.gov contact information instead of links or phone numbers in suspicious messages
- Secure email, IRS online, tax software, banking, credit, and device access; notify other agencies when appropriate
Follow the correct IRS response path
The required action depends on whether the IRS sent a letter and what it requests.
- Respond to the exact notice by its deadline and verification method
- If a fraudulent return blocks e-filing, follow IRS instructions for the legitimate return
- Submit Form 14039 only when applicable and do not send duplicate affidavits
Protect future filings and keep a case file
Identity-theft resolution can span more than one filing cycle.
- Obtain or retrieve an IP PIN when eligible and use the current PIN on required returns
- Track correspondence, submission proof, calls, transcripts, refunds, balances, and state actions
- Review later notices promptly and retain the resolution file separately from ordinary tax records
Records checklist
Gather these records before preparing, correcting, or reviewing the work.
- IRS notices and envelopes
- E-file rejection details
- IRS account and wage/income transcripts
- Filed or attempted returns
- Identity-verification and IP PIN records
- Submission confirmations and contact log
Issues to flag for review
- Calling a number from a suspicious message
- Submitting duplicate Forms 14039
- Ignoring state tax or broader credit identity theft
- Filing without a required current-year IP PIN
Frequently asked questions
Should every data breach lead to Form 14039?
No. IRS guidance limits the affidavit to applicable tax-related identity-theft situations; an IP PIN may be the appropriate preventive step.
What if someone already filed using my Social Security number?
Follow the IRS notice or rejected-return process, file the legitimate return as directed, and complete applicable identity-theft steps.
Does an IP PIN stay the same?
No. A new six-digit IP PIN is issued for each calendar year.
Sources and important note
This guide is based on the official sources below and is prepared as general educational material. Tax-year facts and individual circumstances should be checked before filing or acting.
Turn the checklist into a plan.
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