When a return, W‑2 file, or balance shows up that you never authorized, the fastest way to flag and fix it with the IRS is Form 14039-B, the Business Identity Theft Affidavit.
If IRS systems show tax activity you did not authorize under your business name or EIN, Form 14039-B is the tool the IRS expects you to use, not a general breach report or customer notice.
This guide walks you through when to file, when not to, exactly what to include, and how to submit by mail, fax, in person, or, in some cases, online. I also added checklists you can hand to your admin or controller so you get it done right the first time.
Key Takeaways
- Use Form 14039-B to report business identity theft tied to IRS activity, for example a rejected e‑file because a return is already on file, unfamiliar W‑2s, a notice about a return you did not file, a balance you do not owe, or an EIN you never requested.
- Do not file it for non-tax data incidents when there is no evidence of fraudulent returns or W‑2 filings. The IRS is explicit about this boundary.
- You can submit after an IRS notice using the address or fax on that notice. If there is no notice, mail to Internal Revenue Service, Ogden, UT 84201 or fax to 855‑807‑5720. Some businesses can also submit Form 14039‑B online after signing in with ID.me.
- Gather proof of identity and authority, plus business‑linking documents, and sign under penalties of perjury. The IRS expects legible, complete copies.
- For preparer misconduct or PTIN misuse, use Form 14157, not Form 14039‑B.
When To Use IRS Form 14039-B
File Form 14039‑B promptly if your business, trust, estate, or exempt organization experiences any of the following:
- Your e‑filed return is rejected because the IRS already has a return on file for that same period.
- You receive an IRS notice about a tax return that you did not file.
- You learn that Forms W‑2 were filed with the Social Security Administration that you did not submit.
- You receive a notice of balance due that you do not owe.
- You receive a notice tied to a business you never applied for, and an EIN was assigned. All of these are direct IRS triggers to submit Form 14039‑B.
If you were assigned an EIN you did not request and you rule out any legitimate reason someone requested it for you, the IRS now allows you to send Form 14039‑B online after signing in with ID.me, or you can mail or fax it.
Situations That Do Not Require Form 14039-B
Not every incident is tax identity theft. You should skip the affidavit if you had a non‑tax data breach and there is no sign of returns, W‑2s, or balances created in IRS or SSA systems. Example, a compromised workstation with no fraudulent filings detected does not call for Form 14039‑B. Focus on whether there is tax misuse.
If you suspect or confirm tax return preparer misconduct or PTIN misuse, do not use Form 14039‑B. File Form 14157, Return Preparer Complaint instead, following the IRS submission options on that page.
Quick Reference, File Or Don’t File
| Scenario | File 14039‑B? | Why |
| E‑file rejected because a return already exists | Yes | IRS considers this a primary indicator of business ID theft. |
| IRS notice about a return you did not file | Yes | Direct trigger to submit the affidavit. |
| Unfamiliar W‑2s filed with SSA under your EIN | Yes | Listed by IRS as a filing indicator. |
| Balance due you do not owe | Yes | Treat as identity theft indicator. |
| System intrusion with no tax misuse found | No | Non‑tax breach, monitor but do not file. |
| Preparer misconduct, PTIN misuse | No | Use Form 14157, not 14039‑B. |
What Form 14039‑B Actually Does
Form 14039‑B alerts the IRS Business Master File identity theft function that your entity data, including your EIN, may have been used to file returns or wage reports without authorization. Submitting a complete, legible package increases the odds of a fast acknowledgment and proper account blocking, which can include IRS letters confirming receipt and requests for any missing pieces.
You should submit the form only if you are authorized to act for the entity and can provide the documentation the IRS lists for that entity type. In practice, that means identity, a document linking you to the business, proof the entity exists, plus written authority if the signer is not already on record.
Who Should Submit Form 14039‑B
Only someone legally authorized to receive the entity’s tax information should sign. That includes officers or authorized agents for corporations and LLCs, fiduciaries for estates or trusts, and authorized officials for exempt organizations. Estates, trusts, and exempt organizations use the same form when they see the same indicators, for example a rejected e‑file, false W‑2s, or an unexpected balance due.
Eligibility And Authority At A Glance
| Eligible entity | Typical trigger event | Who signs |
| Corporation or LLC | Rejected e‑file, false W‑2s, or notice about a return you did not file | Officer or authorized agent with documented authority |
| Partnership | Return or W‑2 filings you did not authorize | General partner or authorized agent |
| Estate or Trust | Rejected e‑file under the EIN or IRS notice mismatch | Fiduciary, executor, or trustee |
| Exempt organization | Balance due or return you did not file | Authorized official per organizing documents |
Your signature certifies the facts under penalties of perjury, so make sure the authority document matches exactly how you list your title and entity name on the form. The IRS stresses complete, legible copies, and they acknowledge receipt in writing unless they can close the case within 30 days.
Get The Latest Form And Instructions
Always download the most current Form 14039‑B from IRS.gov before you file. The IRS maintains a central business identity theft page that shows when to file and what counts as evidence. Use that page to double check eligibility and any process updates before you finalize your packet.
If you received a letter from the IRS, follow the submission method and destination on that letter for priority handling. If no letter exists, the IRS provides a default mail and fax channel, and in certain scenarios, an online submission option after ID.me sign in.
Where And How To Submit, 2025 Update
- If you received an IRS letter, use the address or fax number in that letter.
- If you did not receive a letter, you may mail to Internal Revenue Service, Ogden, UT 84201 or fax to 855‑807‑5720. Include a confidential cover sheet and keep transmission proof.
- In some cases, you can submit Form 14039‑B online after signing in with ID.me. If a letter instructs mail or fax, the letter controls.
- For in‑person help or to present originals, schedule at an IRS Taxpayer Assistance Center by calling 844‑545‑5640, Monday through Friday, 7 a.m. to 7 p.m. local time. Bring a government photo ID and your supporting documents.
Submission Methods Compared
| Method | Best when | What to know |
| Address or fax on an IRS notice | You received a specific CP or LTR notice | The notice route is prioritized, follow it exactly. |
| Mail to Ogden, UT 84201 | No notice was issued | Send legible copies only, keep mailing proof. |
| Fax to 855‑807‑5720 | No notice was issued and you want speed | Use a confidential cover sheet and save confirmation. |
| Online via ID.me | Especially when you received an EIN you did not request | Available in select scenarios, sign in required. |
| In person at a TAC | You prefer face to face or need originals reviewed | Appointments required at 844‑545‑5640, 7 a.m. to 7 p.m. local time. |
What To Prepare Before You File
Put together a tidy, legible packet. The IRS Business Master File identity theft unit calls out three must‑haves, and they reject or delay cases when copies are blurry or incomplete:
- Proof of identity, for example a government issued ID.
- Proof that the entity exists, for example articles of organization, trust or estate instruments, or a corporate officer statement on letterhead.
- Proof that the signer is authorized to act for the entity. Expect an acknowledgment letter within about 30 days unless the case can be closed quickly.
Sole Proprietor Checklist
- Document A, a valid federal or state photo ID with signature, for example a driver’s license or passport.
- Document B, a business‑linking document that shows your name and the business name or address, for example a utility bill, lease, bank or mortgage statement, or recent invoice. Submit clear copies by mail or fax, never originals unless you are at a TAC appointment.
Completing The Form, Section By Section
The design of Form 14039‑B uses Section A to route your case, then the remaining sections confirm entity details, authority, reasons, evidence, and signature.
Section A, Pick The Right Box
- Check Box 1 if you received an IRS notice about a return, W‑2s, a balance due, or an EIN you did not apply for. With Box 1 you will complete Sections C, D, and F.
- Check Box 2 if you suspect the listed business, estate, trust, or exempt organization is a victim of identity theft beyond a single notice. With Box 2 you will complete Sections B through F. This Box 1 or Box 2 structure appears in the IRS form itself, including the Spanish version the IRS publishes.
Pro tip, match the letter. If your case began with a notice, Box 1 usually applies. If you discovered misuse without a notice, Box 2 likely fits.
Section B, Entity Facts That Anchor The Case
Work line by line and mirror how the IRS and SSA know you.
- Legal name, exactly as on IRS records.
- Month and year established.
- Nine digit EIN, or write N/A if none exists.
- Current mailing address, plus physical address if different.
- All affected forms, for example 941, 1120, W‑2.
- Tax years or quarters at issue.
- Any prior business names or EINs.
- Whether the EIN is still active and whether filing was not required for listed periods.
Accuracy here saves time later. The IRS emphasizes completeness and legibility because the BMF identity theft team relies on these lines to locate and secure the right account.
Sections C Through F, Authority, Reason, Evidence, Signature
- Section C, Authority. Indicate why you are authorized to receive the entity’s tax information, for example officer or fiduciary. Fill in your full name, TIN, contact details, and good call times.
- Section D, Why You Are Filing. State it plainly, for example, “Received CP notice for 1120 we did not file for TY 2024,” or, “E‑file rejected, return already on file.” Attach an extra page if needed.
- Section E, Evidence. List any known perpetrators or related contacts, and check the document boxes that you are including.
- Section F, Signature. Sign and date under penalties of perjury. No notarization is required.
If your packet is complete and legible, the IRS will either acknowledge within about 30 days or use a combined request or closing letter when they can resolve quickly.
Required Supporting Documentation
Different entities provide different proofs, but the standard is the same, give the IRS clear, readable copies that prove identity, prove the entity exists, and prove the signer can act.
Sole Proprietors, What To Include
- A government issued photo ID with signature.
- A business‑linking document that shows your name and the business name or address, for example a utility bill, bank statement, lease, mortgage statement, or recent invoice. These are the examples the IRS uses in its BMF identity theft procedures.
Entities, Show Existence And Authority
Provide entity formation or governing records, for example:
- Articles of incorporation or organization.
- Partnership agreement.
- Trust or estate documents.
- A corporate statement on letterhead, signed by an officer other than the signer on the form, that grants the signer authority to legally bind the entity and receive tax return information.
Submission Copy Standards
- Copies must be easy to read. If faxing, increase contrast and use large, dark text on any added pages.
- Check the document boxes in Section E so IRS staff can inventory fast.
- Never send originals by mail or fax, bring originals only to an in‑person TAC appointment.
- Include a confidential fax cover sheet and keep transmission or mailing proof.
Common Filing Mistakes I See, And How To Avoid Them
- Filing for a non‑tax data incident with no W‑2 or return misuse, which wastes time and creates confusion. Confirm tax impact first.
- Skipping authority documents because the signer is “well known” internally. The IRS still needs proof.
- Faxing light, low‑resolution scans that are hard to read. The IRS may put your case on hold until legible copies arrive.
- Mixing preparer misconduct with identity theft. Send Form 14157 for PTIN or preparer issues.
How To File, Mail, Fax, In Person, Or Online
Pick one primary channel and follow IRS instructions exactly.
- Mail or fax per your IRS notice. If you have a CP or LTR notice, use the address or fax on that notice, since IRS routes those cases for priority handling.
- No notice. Mail to Internal Revenue Service, Ogden, UT 84201, or fax to 855‑807‑5720, mark the cover “Confidential,” and keep proof.
- Online, where available. If you received an EIN you did not request, or you qualify through the IRS portal, you can submit Form 14039‑B online after signing in with ID.me. If a letter tells you to mail or fax, the letter controls.
- In person. Schedule an appointment at a Taxpayer Assistance Center by calling 844‑545‑5640, Monday through Friday, 7 a.m. to 7 p.m. local time. Bring your completed form, your ID, and supporting documents.
If you also need to update your business address or responsible party, use Form 8822‑B. This form is mailed, and the IRS page lists the current revision and how to use it. You can also update in writing or via your next return, depending on your situation.
Address And Contact Summary
- Default mail, if you have no notice, Internal Revenue Service, Ogden, UT 84201.
- Default fax, if you have no notice, 855‑807‑5720.
- TAC appointments, 844‑545‑5640, hours 7 a.m. to 7 p.m. local time, Monday to Friday.
- Follow any specific address or fax number shown on your IRS notice first.
FAQs About Form 14039‑B
What happens after I file Form 14039‑B?
The IRS identity theft function reviews your affidavit, may block additional filings, and will contact you if they need more information. When your submission is legible and complete, you should get an acknowledgment or a combined request or closing letter, often within about 30 days.
Can I submit Form 14039‑B online?
Sometimes. If you received an EIN you did not request, the IRS allows online submission after ID.me sign in. If you received a letter that specifies mail or fax, use that method.
Is Form 14039‑B the right form for preparer misconduct?
No. Use Form 14157 to report return preparer misconduct or PTIN issues. The IRS page provides fax and mail instructions.
Where do I get the latest version of Form 14039‑B?
Download the current form and instructions from the IRS business identity theft page. Check the “last reviewed or updated” date to confirm you are using the latest guidance.
Can I change my business address online instead of mailing Form 8822‑B?
The IRS indicates Form 8822‑B is for mailing, while there are other ways to notify the IRS of an address change, such as a written statement or on your next return. Review the IRS “Address changes” page for options and steps.
Final Checklist Before You Send
- Confirm you have a true tax identity theft indicator.
- Choose Box 1 or Box 2 correctly in Section A.
- Include legible identity, entity existence, and signer authority documents.
- Use the notice’s address or fax, or the default Ogden mail or 855‑807‑5720 fax if you have no notice.
- Keep copies and proof of submission.
- If the issue involved a preparer, consider Form 14157 as well.