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Identity Theft Affidavit-Form 14039

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    Identity Theft Affidavit-Form 14039

    If a client has used in IP PIN in a prior tax year (prior to becoming my client) and is issued a new IP PIN each year from Form CP01A, is it a requirement to submit Form 14039 to IRS even if the proper IP PIN has been noted on the current year's tax return?
    Uncle Sam, CPA, EA. ARA, NTPI Fellow

    #2
    No Just put in Pin #

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      #3
      In a number of states now, you can get an IP PIN just by asking, you don't need to experience an ID theft first. I assume the program will be rolled out by the IRS nationwide soon.

      Comment


        #4
        Thanks- that's what I thought - but was just checking.
        Uncle Sam, CPA, EA. ARA, NTPI Fellow

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          #5
          BUT don't forget to tell the client to file a change of address with the IRS if they move. Kind of defeats the purpose if a stranger ends up with your PIN. If you move before the IP was sent in Jan and cannot retrieve it electronically your client may have to file a paper return: https://www.irs.gov/identity-theft-f...ve-your-ip-pin

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            #6
            Some reference info:

            https://www.irs.gov/newsroom/taxpaye...identity-theft
            Always cite your source for support to defend your opinion

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              #7
              I file the 14039 in the year the identity theft is discovered. For all subsequent years, I just put the PIN on the return. There have been no issues with filing it this way.

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                #8
                The IRS answers this exact question at their web site: "Notice CP01A recipients don't need to file a Form 14039, Identity Theft Affidavit (pdf), unless you as a recipient experience an identity theft incident after you received a notice CP01A."

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                  #9
                  I have e-filed the client's tax returns and were e-file accepted with the IP-PIN number sent by IRS - thanks to all who posted.
                  Uncle Sam, CPA, EA. ARA, NTPI Fellow

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