Your identity and money can be stolen in a
tax-related scam via email (“phishing”), fax, phone, or letters. Some recent
examples of identity theft scams are:
• Refund scam. A bogus email, claiming to
come from the IRS, tells you that you are eligible to receive a tax refund for
a given amount if you just follow the instructions in the email.
• Inherited funds, lottery winnings, and cash
consignment scams. A bogus email, claiming to come from the U.S. Department
of the Treasury, notifies you that you will receive millions of dollars if you
follow the instructions in the email. This may be a multi-step scheme that
includes instructions for you to deposit taxes on the funds before they can be
paid out or the issuance of a phony check on which you must pay 10% tax before
the check can be deposited.
• EFTPS scam. A bogus email, claiming to
come from the IRS, contains a realistic-looking screenshot of the IRS website
with a message about fraud attempts regarding your bank account. The email
states that the bank account can be unblocked if you just click a link and
provide information.
• EIN scam. A bogus fax, claiming to be
from the IRS, informs you that you have failed to submit required bank account
details. You are asked to fax back a form that requests your EIN, bank
information, and officer signatures.
Notify the IRS
If you receive a tax-related phishing
email, do not click on the links or open any attachments. Forward the email to
phishing@irs.gov or call the IRS at 800-829-1040.
How the IRS Contacts Taxpayers
• The
IRS will never initiate contact with you by email or any social media tools to
request personal or financial information.
• It
is unusual for the IRS to initiate contact by fax or phone call. You can call
the IRS at 800-829-1040 to verify that an unexpected fax or phone call is
legitimate.
Fraudulent Tax Returns
An identity thief might use your Social
Security number to fraudulently file a tax return and claim a refund. You could
be completely unaware that your identity has been stolen until your return is
rejected for e-filing or you get an IRS notice or letter.
Rejected e-File
Your electronically filed return is
rejected because the Social Security number belonging to you, your spouse, or a
dependent has already been used on a tax return.
• This
situation can occur because of a mistyped num-ber or dispute about claiming a
dependency exemption. Such cases do not necessarily indicate identity theft.
• If
your return has been rejected because of a previ-ously used Social Security
number, it cannot be e-filed. You must file a paper return.
IRS Notice
You receive an IRS notice or letter stating
that:
• More
than one return was filed in your name for the year,
• You
have a balance due, refund offset, or initiation of collection action for a
year when you did not file a return, or
• IRS
records indicate that you received wages from an employer you didn’t work for.
You should respond immediately to the name
and phone number printed on the IRS notice or letter. You will be asked to
complete Form 14039, Identity Theft
Affidavit, and provide identifying information.
IRS Identity Protection Specialized
Unit (IPSU)
If you believe there is a risk of identity
theft due to lost or stolen personal information, contact the IPSU immediately
so the agency can take action to secure your tax account. • Call 800-908-4490.
• You will be asked to complete Form 14039, Identity Theft Affidavit.
Form 14039,
Identity Theft Affidavit
Form 14039 has two purposes.
1) Informs
the IRS you are an actual or potential victim of identity theft that has or
could affect your tax account.
2) Requests
that the IRS mark your account to identify any questionable activity.
You must provide details of the actual or
potential identity theft situation, tax years impacted (if known), address and
other contact information, and a photocopy of valid government-issued
identification.
Identity Protection PIN (IP PIN) Program
If the IPSU determines that you do have a
tax-related identity theft problem, the IPSU will research your account,
identify the IRS business unit handling the case, and monitor the case to
ensure it is being handled in a timely manner.
• The
IRS may issue you an Identity Protection PIN (IP PIN). The computer-generated
IP PIN has six digits and is specific to the tax year for which it was
provided.
• The
IRS issues IP PINs to allow a legitimate taxpay-er’s return to bypass the
identity theft filter, prevent fraudulent returns from being processed, and
minimize taxpayer burden associated with potential delays when a return fails
one or more of the identity theft filters.
• A
new IP PIN will be issued to you every filing season as long as the identity
theft indicator remains on your account.
Using an IP PIN
You will receive an IRS notice in the mail
containing the single-use six-digit PIN. The IRS does use email or fax to
notify taxpayers of an IP PIN.
• All
six digits must be input on your Form 1040 in the space to the right of the
spouse’s occupation line. Use of the IP PIN on the return acts as an
authenticator to validate you as the legitimate owner of the Social Security
number on the tax return.
• If
you lose or misplace the IP PIN letter, the IRS may issue a replacement IP PIN
for the year. You may file a paper return without the IP PIN, but processing
and refunds may be significantly delayed.
Surprise IP PIN Letter
The IRS has been known to mail an IP PIN
letter to a taxpayer who was previously unaware of a potential tax-related
identity theft problem. If you receive an unexpected IP PIN letter, you can
call the IPSU phone number (800-908-4490) to verify that the IP PIN letter is
legitimate.
Identity Theft Outside the Tax System
You may be at increased risk for
tax-related identity theft for various reasons.
• You
have lost or had stolen a wallet, purse, or docu-ments that include sensitive
identifying information.
• You
have noted questionable credit card activity or credit report information.
• You
have fallen victim to an identity theft scam.