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Tax-Related Identity Theft

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Reporting Identity Theft to the IRS
Never respond to an email from the IRS - The IRS does *not* email taxpayers asking for personal info. If you get an email or text from the IRS, even one with an official seal on it, forward it to and then delete the email. If you have any concerns, call the IRS.

Criminals use many methods to steal personal information from taxpayers. Identity theft can affect taxpayers in two primary ways:

Refund Related
This occurs when the identity thief uses the victim's SSN to file a false federal income tax return to obtain funds. If the thief files before the victim, the victim may not receive his or her refund in a timely fashion.

Employment Related or Income Related
This occurs when the identity thief uses the victim's SSN to obtain employment, resulting in what may appear as unreported income under the victim's account.

For Refund Related identity theft, the following is required:
1. A photocopy of one or more of the following:
  • Social Security Card
  • Passport
  • Driver's License
  • Other Federal or State issued ID

2. One of the following:
  • IRS Form 14039, Identity Theft Affidavit.
  • A photocopy of a police report indicating identity theft as the issue.

Attach the documentation referenced above to your paper return if you have not yet filed, or, to a letter of explanation if you have already submitted a return. Send the information to the location where the return is filed.

For Employment Related or Income Related identity theft issues, attach the documentation referenced above along with any notice received from the IRS and send to:

Internal Revenue Service
PO Box 9039
Andover, MA 01810-0939

For additional assistance from the IRS, contact the IRS Identity Protection Specialized Unit (IPSU) at 1-800-908-4490 or visit