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IRS Revised Business Identity Theft Affidavit

October 30, 2020

The IRS recently revised Form 14039-B, Business Identity Theft Affidavit, for use by taxpayers that suspect that their business entity, estate, trust, or exempt organization has been a victim of identity theft.

If you think someone is using your business name or Employer Identification Number (“EIN”) to submit fraudulent tax returns or Forms W-2, you should file a Form 14039-B with the IRS. Additionally, taxpayers that get a rejection notice for an electronically filed return, a notice about a tax return or Forms W-2 that they didn’t file, or a notice of a balance due before a return was filed, should also file Form 14039-B.

The form must be signed under penalties of perjury by someone who has legal authority to act for the entity and to receive return information. Under the previous version of Form 14039-B, the person signing the form was required to either have the form notarized or include with the form a copy of a police report indicating that the entity was a victim of identity theft. The revised version of Form 14039-B eliminates this requirement.

Additional information and resources can be found on the IRS website.