The IRS and its Security Summit partners are continuing their efforts against identity theft. Form 14039-B, an identity theft affidavit for businesses and other entities, makes it easier for businesses, estates, trusts and tax-exempt organizations to report identity theft to the IRS. Submitting this form will enable the IRS to more quickly assist entities who are victims of identity theft. The form is publicly available on the Identity Theft Central at www.IRS.gov/IdentityTheft (see the “Business” tab).
This form is for entities whose names or Employer Identification Numbers have been used to submit fraudulent tax returns or fraudulent Forms W-2 to facilitate refund theft.
Here are some examples that should prompt the filing of Form 14039-B:
- The taxpayer receives a rejection notice for an electronically filed return because the IRS already has a return on file for that same period.
- The taxpayer receives a notice about a tax return that the taxpayer did not file.
- The taxpayer receives a notice about W-2s filed with SSA that the taxpayer did not file.
- The taxpayer receives a balance due notice and they do not owe the IRS.
Do not file Form 14039-B if:
- The taxpayer never applied for an EIN but has begun receiving notices for a business in their name. INSTEAD, they should file Form 14039, Identity Theft Affidavit, under their Social Security Number (SSN), Individual Taxpayer Identification Number (ITIN) or Adoption Taxpayer Identification Number (ATIN).
- The business, estate, trust or exempt organization experienced a data breach with no tax-related impact to the business entity. For example, a business reports a breach of their computer system and after thorough research of the account, there is no evidence of a fraudulent tax return or W2’s being filed.
Reminder: The process for individuals who suspect they are victims of identity theft is unchanged. Individual taxpayers whose Form 1040 return is rejected by e-File because a duplicate SSN is on file should use file a Form 14039, Identity Theft Affidavit.