Tax Identity Theft: What to Do If Someone Files a Return in Your Name

Tax identity theft occurs when a criminal uses your Social Security number to file a fraudulent tax return and claim your refund before you do. You typically discover it when you file your own return and the IRS rejects it — because a return with your SSN has already been filed. At that point, your legitimate refund is delayed for months while the IRS investigates.

The IRS receives hundreds of thousands of identity theft tax fraud reports annually. The fraud is most common early in tax season — criminals file as early as possible in January to beat legitimate taxpayers. If you're expecting a refund, filing your return as early as possible is one of the best defenses: it's harder to file a fraudulent return in your name if you've already filed.

The IRS Identity Protection PIN (IP PIN) program is the most effective defense available. An IP PIN is a six-digit number that must be included on your tax return — without it, the IRS will reject any return filed with your SSN. Any taxpayer can now enroll in the IP PIN program at IRS.gov, regardless of whether they've been a victim of identity theft. A new PIN is issued each year.

If you discover tax identity theft: file IRS Form 14039 (Identity Theft Affidavit) immediately, continue to file your legitimate return (by paper if the electronic filing is rejected), and contact the IRS Identity Protection Specialized Unit. Also place a fraud alert with the credit bureaus, as tax identity theft often indicates your SSN has been broadly compromised.

Resolution typically takes 6–18 months, during which your legitimate refund is held. The IRS will eventually resolve the case and issue your refund, but the process is slow and requires patience. Document every communication with the IRS and keep copies of everything you submit. A tax professional or Low Income Taxpayer Clinic (LITC) can help navigate the process.