When to file a business identity theft affidavit with the IRS

The IRS and its Security Summit partners continue to see identity theft schemes targeting businesses. Report possible business identity theft to the IRS with Form 14039-B, Business Identity Theft AffidavitPDF.

File Form 14039-B if your business receives a notice about a:

  • Rejected e-filed return because a return on file for that same period.
  • Tax return your business didn't file.
  • Form W-2 filed with the Social Security Administration that your business didn't file.
  • Balance due that isn't owed.

For more details, visit Identity theft information for businesses.