Form 14039 (sp), Identity Theft Affidavit (Spanish version), is the Spanish-language affidavit, printed as Declaración Jurada sobre el Robo de Identidad, that the Internal Revenue Service (IRS) uses to learn that a person's Social Security number (SSN) or Individual Taxpayer Identification Number (ITIN) was misused. Victims file it for themselves, and a surviving spouse, parent, guardian or other authorized person can file it for someone else. On FillingPDF you can fill out the form online and download or print the completed PDF; the IRS publishes the original PDF and receives the affidavit only through the channels described below.
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What is 14039 (sp)?
Form 14039 (sp), Identity Theft Affidavit (Spanish version), is the Spanish-language IRS affidavit on which identity theft victims, or people acting for them, report to the IRS that a Social Security number (SSN) or Individual Taxpayer Identification Number (ITIN) was misused.
The form is issued by the Internal Revenue Service under OMB Number 1545-2139; the revision printed on it is September 2023 (Rev. 9-2023). Its stated main purpose is to give the IRS a way to document situations in which people are or may be victims of identity theft. The IRS also uses the information to determine the correct tax liability and to ease the burden on taxpayers.
The affidavit has six sections, A through F: what you are reporting, how the theft affects you, the victim's identity and contact details, tax account information, the signature under penalty of perjury, and details about a representative, custodian, parent or guardian.
The first page also points to related IRS resources. It encourages everyone to join the Identity Protection PIN (IP PIN) program at irs.gov/soliciteippin, mentions appointments at a Taxpayer Assistance Center through 844-545-5640, and refers eligible people to Form 15227 (en-sp) to request an IP PIN by mail or fax. The IRS also offers an online version of the form, in English, at https://apps.irs.gov/app/digital-mailroom/dmaf/f14039/.
The form is not for a dependent whose identity a parent or guardian used improperly when filing taxes: the form says that is not identity theft.
Who needs to file 14039 (sp)?
The main group is victims of tax-related identity theft who need to tell the IRS. The form's Section A lists who files and why:
- Yourself or your dependent: you file for yourself, or for a dependent who files a tax return (Box 1).
- In response to an IRS notice or letter: you file because the IRS sent you a "Notice" or "Letter" (Box 2); you write its number on the line provided and also check Box 1 in Section B.
- A dependent child or relative who does not file a return: you file on that person's behalf (Box 3) and complete Sections A through F.
- Another person, living or deceased: you file on behalf of someone other than your dependent child or relative (Box 4) and complete Sections A through F.
Section F covers who may act for the victim: a surviving spouse, a court-appointed or certified personal representative, a relative when no representative has been named, a designated custodian or someone authorized under Form 2848 (sp), or a parent or guardian for a dependent. Check only one reason.
Do not use the form if you already filed a Form 14039 (sp) for the same incident. If the person named in Section C already filed one for that incident, another is not needed. Do not use it for a dependent whose identity was misused by a parent or guardian when filing taxes.
When to file 14039 (sp)
File Form 14039 (sp) when you are a victim of identity theft, or are filing for one, and need to report it to the IRS, or when you answer an IRS "Notice" or "Letter" about it. In that case, check Box 2 in Section A and write the notice or letter number. The form prints no due date of its own.
If your SSN or ITIN, or your spouse's or dependent's, was misused and you cannot file your return electronically, the form is attached to the back of your paper tax return when you send it. File once per incident: the form tells you not to use it again if you already submitted a Form 14039 (sp) for the same incident.
Documents you need
- A copy of the court certificate showing your appointment, if the taxpayer has died and you are the court-appointed or certified personal representative (Section F, Box 2).
- A copy of the death certificate or a formal notification from a government office informing the next of kin of the death, if the taxpayer has died and no representative has been appointed (Section F, Box 3).
- A copy of the documentation showing your appointment as custodian, or your authorization under Form 2848 (sp), Poder Legal y Declaración del Representante, if the taxpayer cannot complete the form (Section F, Box 4).
- A copy of the IRS notice or letter, if possible, when you file in response to one (Section A, Box 2).
- Extra pages or information explaining the identity theft, its effect on your tax account, when you learned of it and the relevant dates, if you checked Section B, Box 2 and need more space.
- Your paper tax return, only when you checked Box 1 or 2 in Section B and cannot e-file because your SSN or ITIN, or a spouse's or dependent's, was misused; the form goes on its back.
How to fill out 14039 (sp)
Check your situation in Section A
Check each box that applies; Section A is required for all filers. Box 1 is for yourself or a dependent who files a return, Box 2 is for responding to an IRS notice or letter, Box 3 is for a dependent child or relative who does not file, and Box 4 is for another living or deceased person.
Enter the notice or letter number
If you checked Box 2 in Section A, write the number of the "Aviso" or "Carta" on the line to the right. Then check Box 1 in Section B.
Mark how the theft affects you
In Section B, check every box that applies to the person named in Section C. Box 1 covers a fraudulent tax return, a dependent claimed improperly, or fraudulent use of the SSN or ITIN for employment; Box 2 is for when you do not know whether anyone used your information but are a victim.
Explain the matter if you checked Box 2
If you checked Box 2 in Section B, explain the identity theft, how it affects your tax account, when you found out and the relevant dates. Attach additional sheets if you need more room.
Enter the victim's name and ID number
In Section C, give the victim's last name, first name, middle initial and the 9-digit SSN or ITIN in the taxpayer identification number field. Enter the SSN there where the form's instructions require it.
Add addresses, phone and language
Enter the current mailing address (the last known address if the person has died), and the address on the last tax return filed if it differs. Give the phone number, best times to call, home or cell number, and check English, Spanish or Other for the language you want used.
Complete the tax account information
In Section D, enter the names used on the last return filed, the year shown on that return and the tax year(s) you believe were affected; write "Desconocido" if you do not know. Check the first box if you were not required to file or filed without income information. Skip Section D if you checked Box 2 in Section B.
Sign and date under penalty of perjury
In Section E, the taxpayer, representative, custodian, parent or guardian signs and enters the date of the signature. The signature states that the information is true, correct, complete and made in good faith.
Complete Section F for another person
If you file for someone else, check only ONE of the five reasons: surviving spouse, court-appointed or certified representative, relative with no appointed representative, custodian or authorized person under Form 2848 (sp), or dependent child or relative. Add the relationship or CAF number where asked, and the representative's name, mailing address and phone number.
Review, download and prepare to send
Check that the required sections and attachments are complete, then download or print the completed PDF from FillingPDF. Send it through one channel described under How to submit.
How to submit 14039 (sp)
You can send Form 14039 (sp) online, by mail or by fax. The IRS asks you to choose one method, not all of them.
- Online (preferred method): use the IRS page at https://apps.irs.gov/app/digital-mailroom/dmaf/f14039/ (in English).
- By mail: if you checked Box 2 in Section A because of an IRS notice or letter, return the form, and a copy of the notice or letter if possible, to the address on that notice. If you checked Box 1 or 2 in Section B and cannot e-file because your SSN or ITIN, or your spouse's or dependent's, was misused, attach the form to the back of your paper return and send both to the IRS office where you normally file. All other mail goes to Department of the Treasury, Internal Revenue Service, Fresno, CA 93888-0025.
- By fax: always include a cover sheet marked "Confidencial". If you answer a notice or letter that gives a fax number, you must send it there; if it shows none, follow the notice's mailing instructions. Everyone else faxes toll free to 855-807-5720.
Do not use the Fresno address or the fax number to file an original tax return. Send clear, legible photocopies of any extra information you choose to provide. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Filing Form 14039 (sp) again for an incident you already reported on a Form 14039 (sp); the form says not to, to avoid delays.
- Sending the form by more than one method; the IRS asks you to choose online, mail or fax, not all of them.
- Using the form for a dependent whose identity a parent or guardian used improperly to file taxes, which the form says is not identity theft.
- Using the Fresno mailing address or the fax number to file an original tax return; they are not for that purpose.
- Completing Section D after checking Box 2 in Section B; the form says not to complete Section D in that case.
- Checking more than one box in Section F; the form allows only one reason.
- Leaving out the attachment that Section F requires, such as the court certificate, the death certificate or notification, or the custodian or Form 2848 (sp) documentation.
- Faxing without a cover sheet marked "Confidencial".
- Mailing or faxing to the general Fresno address or fax number when the IRS notice gives its own fax number or mailing instructions.
- Submitting the form unsigned; Section E requires the signature under penalty of perjury.
Frequently asked questions
What is Form 14039 (sp) used for?
Form 14039 (sp) is the Spanish-language Identity Theft Affidavit of the IRS. Victims, or people acting for them, use it to report that an SSN or ITIN was misused, so the IRS can document the situation and determine the correct tax liability.
Can I fill out Form 14039 (sp) online?
You can fill out the PDF online on FillingPDF and download or print it. FillingPDF does not send it to the IRS. The IRS also has its own online version, in English, at https://apps.irs.gov/app/digital-mailroom/dmaf/f14039/, which it calls the preferred method.
Where do I mail or fax Form 14039 (sp)?
Mail to Department of the Treasury, Internal Revenue Service, Fresno, CA 93888-0025, or fax toll free to 855-807-5720 with a cover sheet marked "Confidencial". If you are answering an IRS notice or letter, use the address or fax number on that notice instead.
Do I need to attach anything to Form 14039 (sp)?
Only when Section F applies. A personal representative attaches the court certificate, a relative with no appointed representative attaches the death certificate or a government notification, and a custodian or agent attaches appointment or Form 2848 (sp) documents. A surviving spouse attaches nothing.
What if I already filed Form 14039 (sp) for the same incident?
Do not file another. The form says not to use it again for an incident you already reported, to avoid delays. The same applies if the person named in Section C previously filed one for that incident.
What should I do if the IRS sent me a notice or letter?
Check Box 2 in Section A, write the notice or letter number, and check Box 1 in Section B. Return the form, with a copy of the notice if possible, to the fax number on the notice, or to its mailing address if no fax number is shown.
Can I file for a deceased person or a child?
Yes. Check Box 4 in Section A for another person, living or deceased, or Box 3 for a dependent child or relative who does not file a return. Complete Sections A to F and check the one reason that fits in Section F. A parent or guardian who misused the dependent's identity cannot use this form.
Is it required to provide the information on Form 14039 (sp)?
Providing it is voluntary, but the form warns that leaving it out can make it harder to resolve your identity theft matter. Giving false information on purpose can lead to criminal penalties. The IRS estimates an average of 15 minutes per response.
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