Below, you'll find answers to frequently asked questions about Form 14039, Identity Theft Affidavit and Form 14039-B, Business Identity Theft Affidavit.
Before you start:
- This form must be attached to a paper tax return and mailed to the IRS. It can't be e-filed.
- To update the client letter or filing instructions with the correct IRS address for paper filing, you should follow the instructions in this article.
When should you file Form 14039?
According to the IRS:
"The Form 14039 affidavit should be filed if the taxpayer attempts to file an electronic tax return and the IRS rejects it because a return bearing the taxpayer’s Social Security number already has been filed. Or, it should be filed if the IRS instructs the taxpayer to do so."
Refer to the IRS When to file a Form 14039, Identity Theft Affidavit webpage for more information.
How do I generate Form 14039 in the program?
To generate Form 14039 in Lacerte:
- Go to the applicable screen for your module:
- Screen 86, Identity Theft Affidavit (14039, 14039-B) (Individual module)
- Screen 77, Business Identity Theft Affidavit (14039-B) (Partnership module)
- Screen 93, Business Identity Theft Affidavit (14039-B) (Corporate module)
- Screen 85, Business Identity Theft Affidavit (14039-B) (S-Corporate module)
- Screen 79, Business Identity Theft Affidavit (14039-B) (Fiduciary module)
- Screen 96, Business Identity Theft Affidavit (14039-B) (Exempt Organization module)
- Mark any applicable checkboxes.
- Enter any applicable fields.