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First, identify what may have happened: a person may have signed in to your IRS online account, used your information to file a fraudulent tax return, or—if the suspected person is an IRS employee or contractor—improperly inspected your records. The response differs for each. Secure your account, keep a record of what you observed, and use the reporting route that fits; an unfamiliar notice alone does not prove that someone accessed your records.
Secure your account and preserve what you know
- Stop engaging with a suspected impersonator. Don’t send money or more personal or financial information, and don’t click links in suspicious messages. If you clicked a suspicious link or opened an attachment, the IRS advises running antivirus software. See the IRS identity theft guide for individuals.
- Change your IRS online-account password. Use a complex, unique password and review account details for changes or activity you don’t recognize. Follow instructions in a genuine IRS letter or notice. Contact the IRS through details you independently verify on IRS.gov or on a notice you know is genuine—not through a number or link in an unsolicited message.
- Keep a record. Save letters, notices, emails, dates, and notes of calls. Don’t send sensitive tax information to an unverified contact.
An unfamiliar notice or transcript entry can have explanations other than identity theft. The IRS recommends checking its guidance and contacting the agency through an official channel if information seems incorrect.
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Choose the reporting route that matches the incident
| What may have happened | What to do | Important limit |
|---|---|---|
| Someone may have signed in to your IRS online account | Change your password, review account details, preserve records, and follow the IRS identity-theft guide. | The cited IRS guide gives protective steps; it does not establish a separate public form for every suspected account-access incident. |
| Your identifying information may have been used for tax-related identity theft | Report the issue to the IRS. Consider Form 14039 only if your circumstances match one of the form’s listed scenarios. See IRS guidance on reporting identity theft and Form 14039. | The current form, revision 02-2026, says not to file it if your situation is outside its listed scenarios. |
| You suspect an IRS employee or contractor improperly accessed records | Report suspected unauthorized access, attempted access, or inspection (UNAX) to the Treasury Inspector General for Tax Administration (TIGTA). IRS guidance lists the hotline as 1-800-366-4484. See IRS instructions for reporting other information. | TIGTA handles misconduct allegations; reporting to TIGTA is separate from resolving a problem with your own IRS account. The IRS UNAX policy states that TIGTA investigates UNAX allegations: UNAX Program Policy, Guidance, and Requirements. |
| A fraudulent return appears to have been filed using your name and SSN | You may request a masked copy through your IRS online account or Form 4506-F. Follow the current IRS instructions for requesting a copy of a fraudulent return. | Your name and SSN must appear as a primary or secondary taxpayer. A person listed only as a dependent cannot request that return through this process. |
| A transcript contains information you don’t recognize | Review the IRS transcript-service FAQs. If the transcript still seems incorrect or unfamiliar, the FAQ lists 800-829-1040. | Use contact information verified on an official IRS page or a genuine notice. |
When Form 14039 applies—and when it does not
Form 14039, Identity Theft Affidavit, is for specified tax-related identity-theft situations, not a catch-all report for every data breach, privacy concern, or suspected online-account intrusion. Check the form’s current scenarios before filing. The current revision, dated 02-2026, says: “If your situation is not one of the scenarios above, do not file a Form 14039.” If you already submitted one for the same incident, the IRS says not to send a second. Read the current Form 14039 and its instructions.
Consider an Identity Protection PIN
An IRS Identity Protection PIN (IP PIN) helps prevent someone else from filing a federal tax return using your SSN or individual taxpayer identification number. The IRS says eligible taxpayers can request one online, at a Taxpayer Assistance Center appointment, or by submitting Form 15227. If you cannot access or create an IRS online account, the identity-theft guide directs you to the Form 15227 route. Check the current instructions and eligibility before applying.
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Recover if personal information was exposed
A data breach does not automatically mean someone used your information for tax-related identity theft. The IRS distinguishes exposure of personal information from cases in which a stolen SSN is used to file a fraudulent return. For broader identity-theft recovery steps, the IRS points taxpayers to IdentityTheft.gov. It also identifies a credit freeze as one protective option after a data breach. Choose protections based on what information was exposed and follow the IRS’s data-breach guidance.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.IRS contact numbers and forms
- IRS identity-theft assistance: 800-908-4490, listed in the IRS identity-theft guide. If an IRS notice prompted your call, respond using the number on that notice.
- Suspected IRS employee or contractor access (UNAX): TIGTA hotline, 1-800-366-4484.
- Unfamiliar transcript information: 800-829-1040, listed in the IRS transcript FAQ.
- Form 14039: Identity Theft Affidavit for the specified tax-related identity-theft scenarios.
- Form 15227: Application for an Identity Protection PIN; one route for eligible people who cannot use an online account.
- Form 4506-F: Request for a masked copy of a qualifying fraudulent tax return. Follow current submission instructions and use only one submission method.
Phone numbers and form procedures can change. Verify current details on IRS.gov before contacting the agency or submitting a form.
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