Printable Form 2026

IRS Form 14039-B – IRS Forms, Instructions, Pubs 2026

IRS Form 14039-B – IRS Forms, Instructions, Pubs 2026 – Business identity theft continues to rise, with criminals using stolen Employer Identification Numbers (EINs) or business names to file fraudulent tax returns, submit fake Forms W-2, or create balance-due notices. The IRS provides a dedicated tool to report and resolve these issues: IRS Form 14039-B, Business Identity Theft Affidavit.

This official guide—based entirely on current IRS.gov resources (including pages updated as recently as December 2025)—explains exactly what the form is, who needs it, how to complete and file it, required documents, what happens next, and prevention strategies. Use it to protect your business, trust, estate, or tax-exempt organization quickly and correctly.

Download the official Form 14039-B PDF here:
https://www.irs.gov/pub/irs-pdf/f14039b.pdf
(Spanish version: Form 14039-B (SP))

What Is IRS Form 14039-B?

Form 14039-B (Rev. May 2021, Catalog Number 64092C) is the Business Identity Theft Affidavit. It allows businesses, partnerships, corporations, LLCs, estates, trusts, and exempt organizations to report suspected identity theft involving their EIN or business name.

The IRS uses the form to:

  • Verify your legitimate business identity
  • Resolve fraudulent tax filings or W-2 submissions
  • Protect your tax account from future misuse
  • Determine correct tax liability or refunds

Important: Do not use Form 14039-B for pure data breaches with no tax impact (e.g., a hacked email system with no fraudulent IRS filings). In those cases, follow general data security guidance instead.

Who Should File IRS Form 14039-B?

File the form if your business receives any of these IRS notices (per IRS guidance updated December 2025):

  • Rejection of an electronically filed return because the IRS already has a return on file for the same period
  • Notice about a tax return your business never filed
  • Notice about Forms W-2 filed with the Social Security Administration that you did not file
  • Balance-due notice for taxes you do not owe
  • IRS correspondence for a business or EIN you never applied for (follow separate guidance at irs.gov/notmyein)

The person signing must have legal authority to act for the entity and receive return information under IRC Section 6103.

Common Signs of Business Identity Theft

The IRS lists these warning signs on its dedicated business identity theft page:

  • You cannot e-file a return or extension because one already exists under your EIN
  • You receive unexpected tax transcripts or notices that do not match your records
  • IRS Letters 6042C or 5263C arrive requesting validation
  • Your business address on IRS records changes without your knowledge
  • You receive W-2 or wage-related notices for employees you never hired

Step-by-Step: How to Complete Form 14039-B?

Section A – Select One Box
Choose Box 2 for most business victims (suspected theft of the listed entity). Box 1 is only for individuals receiving notices for an unknown business/EIN they never applied for.

Section B – My Business Information

  • Legal name of entity
  • Approximate date established
  • EIN (9 digits)
  • Current business address
  • Tax forms affected (e.g., 1120, 941, 940)
  • Tax year(s)/quarter(s) affected
  • Previous names (if any)
  • Active or inactive status
  • Check if no return was required for the affected period

Section C – Information of Individual Submitting
Indicate your position (sole proprietor, officer, partner, managing member, executor, etc.). Provide your full name, SSN/ITIN, mailing address, phone numbers, and best times to call. You must have legal authority.

Section D – Reason for Filing (Required)
Provide a clear explanation with dates. Attach extra pages if needed (e.g., “On [date] we received Notice CP [number] showing a return we did not file…”).

Section E – Supporting Documentation

  • List any known information about the perpetrator (name, address, police report)
  • Check boxes for the documents you are attaching

Section F – Signature
Sign under penalties of perjury and date the form.

Pro Tip: Incomplete or illegible forms cause major delays. Type or print clearly and make high-quality photocopies.

Required Supporting Documents (Critical for Approval)

Sole Proprietors (two documents required):

  1. Government-issued photo ID with signature (passport, driver’s license, state ID)
  2. Proof of business operation (utility bill, invoice, lease, bank statement, etc.)

Corporations, Partnerships, LLCs, Exempt Organizations, Estates, Trusts (one or more):

  • Articles of incorporation or organization
  • Trust or estate documents
  • Signed statement on corporate letterhead from a different officer/director confirming the signer’s authority to bind the entity

Note: Do not send originals unless appearing in person at a Taxpayer Assistance Center. Failure to include proper documentation will delay processing.

How and Where to Submit Form 14039-B?

By Mail (preferred when notice is received):

  • Attach to the back of the IRS notice and mail to the address on the notice.
  • No notice? Mail to: Internal Revenue Service, Ogden, UT 84201

By Fax:

  • Use the fax number on your IRS notice/letter if provided.
  • No notice? Toll-free fax: 855-807-5720 (include a cover sheet marked “Confidential”)

In Person:
Schedule an appointment at an IRS Taxpayer Assistance Center by calling 844-545-5640 (Mon–Fri, 7 a.m.–7 p.m. local time). Bring the completed form plus at least one original photo ID.

The IRS does not accept this form by email or online portal.

What Happens After You File?

  1. The IRS processes the form and supporting documents.
  2. You may receive an acknowledgment letter (typically within 30 days).
  3. An Identity Theft Victim Assistance case is opened to resolve the account.
  4. You will be contacted by mail when the case is resolved.

Current Processing Note (February 2026): Check the latest status on the IRS Processing Status for Tax Forms dashboard:
https://www.irs.gov/help/processing-status-for-tax-forms
(Form 14039-B backlog reflects paper forms received in prior periods; times vary.)

Do not file duplicate forms or call to check status—duplicates cause further delays.

How to Prevent Business Identity Theft?

The IRS strongly recommends these steps (from the Identity Theft Information for Businesses page):

  • Install and update anti-malware/antivirus software on all devices
  • Use strong, unique passwords + multi-factor authentication
  • Encrypt sensitive files and emails
  • Back up data to secure external sources
  • Train employees to spot phishing (never open unknown attachments)
  • Forward suspicious IRS-related emails to [email protected]
  • Update your EIN responsible party information using Form 8822-B
  • Limit access to sensitive data on a “need-to-know” basis
  • Consult IRS Publication 4557 (Safeguarding Taxpayer Data) and Publication 5293 (Data Security Resource Guide)

Additional free resources:

  • NIST Small Business Information Security Guide
  • FTC Start with Security Guide
  • IRS Publication 5199 (Tax Preparer Guide to Identity Theft)

Frequently Asked Questions (FAQs)

  • Is there a filing deadline?
    No—file as soon as you suspect theft.
  • Can I file Form 14039-B online?
    No, only paper, fax, or in-person.
  • Do I need an IP PIN for my business?
    Businesses do not use IP PINs (those are for individuals). Protect your EIN instead.
  • What if I’m a sole proprietor?
    You may also need to consider personal identity theft protections, but use Form 14039-B for the business/EIN issues.
  • Will filing this form hurt my business credit or standing?
    No. It protects your account and helps the IRS remove fraudulent information.

Additional Trusted IRS Resources

If you suspect business identity theft, act promptly with IRS Form 14039-B. Filing correctly with all required documents is the fastest path to resolving IRS issues and securing your EIN.

This guide is for informational purposes only and reflects official IRS information as of February 2026. Always verify the latest instructions directly on IRS.gov, as tax procedures can change. Consult a tax professional or enrolled agent for complex situations.