SUP STAT (1545-2139) final

SUPPORTING STATEMENT

Internal Revenue Service

Identity Theft Affidavit and Business Identity Theft Affidavit

Forms 14039 and 14039-B

OMB Control Number 1545-2139

1. CIRCUMSTANCES NECESSITATING COLLECTION OF INFORMATION

The primary purpose of these forms is to provide a method of reporting identity theft issues to the Internal Revenue Service (IRS) so that the IRS may document situations where taxpayers are or may be victims of identity theft. Upon receipt of the form, the IRS must determine if the taxpayer is a victim of identity theft, determine the proper tax liability and complete all actions to provide the taxpayer relief as appropriate. The legal authority to collect this information is 26 U.S.C. 6001.

2. USE OF DATA

The primary use of this information is so that the IRS may document situations where individuals or businesses are or may be victims of identity theft.

3. USE OF IMPROVED INFORMATION TECHNOLOGY TO REDUCE BURDEN

Form 14039 may be submitted online at https://www.irs.gov/dmaf/form/f14039.

4. EFFORTS TO IDENTIFY DUPLICATION

The information obtained through this collection is unique and is not already available for use or adaptation from another source.

5. METHODS TO MINIMIZE BURDEN ON SMALL BUSINESSES OR OTHER SMALL ENTITIES

The collection of information requirement will not have a significant economic impact on a substantial number of small entities.

6. CONSEQUENCES OF LESS FREQUENT COLLECTION ON FEDERAL PROGRAMS OR POLICY ACTIVITIES

If the IRS did not collect this information, the taxpayer would not have a method of reporting identity theft issues to the IRS which allows the IRS to document situations where taxpayers are or may be victims of identity theft. Additionally, the IRS would be unable to determine the identity theft victims proper tax liability and therefore would be unable to meet its mission.

7. SPECIAL CIRCUMSTANCES REQUIRING DATA COLLECTION TO BE INCONSISTENT WITH GUIDELINES IN 5 CFR 1320.5(d)(2)

There are no special circumstances requiring data collection to be inconsistent with guidelines in 5 CFR 1320.5(d)(2).

8. CONSULTATION WITH INDIVIDUALS OUTSIDE OF THE AGENCY ON AVAILABILITY OF DATA, FREQUENCY OF COLLECTION, CLARITY OF INSTRUCTIONS AND FORMS, AND DATA ELEMENTS

In response to the Federal Register notice dated July 17, 2025 (90 FR 33471), IRS received no comments during the comment period regarding Forms 14039 and 14039-B.

9. EXPLANATION OF DECISION TO PROVIDE ANY PAYMENT OR GIFT TO RESPONDENTS

No payment or gift has been provided to any respondents.

10. ASSURANCE OF CONFIDENTIALITY OF RESPONSES

Generally, tax returns and tax return information are confidential as required by 26 U.S.C. 6103.

11. JUSTIFICATION OF SENSITIVE QUESTIONS

A privacy impact assessment (PIA) has been conducted for information collected under this request as part of the “Taxpayer Protection Program (TPP)” system, and a Privacy Act System of Records notice (SORN) has been issued for this system under IRS 42.021 – Compliance Programs and Project Files and IRS 34.037 - IRS Audit Trail and Security Records. The Internal Revenue Service PIAs can be found at http://www.irs.gov/uac/Privacy-Impact-Assessments-PIA.

Title 26 U.S.C. 6109 requires inclusion of identifying numbers in returns, statements, or other documents for securing proper identification of persons required to make such returns, statements, or documents and is the authority for social security numbers (SSNs) in IRS systems.

12. ESTIMATED BURDEN OF INFORMATION COLLECTION

The burden estimate is as follows (FY25):

Form	Number of Respondents	Responses per Respondent	Annual Responses	Hours per Response	Total Burden
Form 14039	344,094	1	344,094	2.4	825,826
Form 14039-B	3,691	]1	3,691	2.3	8,489
Totals	347,785		347,785		834,315

13. ESTIMATED TOTAL ANNUAL COST BURDEN TO RESPONDENTS

There are no start-up or maintenance costs for this collection. The collection does not require respondents to obtain specialized equipment or professional services.

14. ESTIMATED ANNUALIZED COST TO THE FEDERAL GOVERNMENT

Cost estimate for product development is based on a model that considers the following three cost factors for each information product: aggregate labor costs for development, including annualized startup expenses, operating and maintenance expenses, and distribution of the product that collects the information. The costs to the Federal government will vary depending on whether the IRS will incur printing or copying costs for all the materials. These costs do not include any activities such as taxpayer assistance and enforcement. IRS estimates have determined that the cost of developing, printing, distribution and overhead for the form is $32,832.

15. REASONS FOR CHANGE IN BURDEN

There is no change in the paperwork burden previously approved by OMB. However, the number of responses was updated based on current filing data. This reduces the number of responses by 21,716 and the burden hours by 50,987 annually due to Agency Estimate.

	Total Requested	Change Due to New Statute	Change Due to Agency Discretion	Change Due to Adjustment in Estimate	Change Due to Potential Violation of the PRA	Previously Approved
Annual Number of Responses	347,785	0	0	33,133	0	377,467
Annual Time Burden (Hr)	834,315	0	0	7,620	0	86,818

16. PLANS FOR TABULATION, STATISTICAL ANALYSIS AND PUBLICATION

There are no plans for tabulation, statistical analysis and publication.

17. REASONS WHY DISPLAYING THE OMB EXPIRATION DATE IS INAPPROPRIATE

The IRS believes that displaying the OMB expiration date is inappropriate because it could cause confusion by leading taxpayers to believe that the forms expire as of the expiration date. Taxpayers are not likely to be aware that the IRS intends to request renewal of the OMB approval and obtain a new expiration date before the old one expires.

18. EXCEPTIONS TO THE CERTIFICATION STATEMENT

There are no exceptions to the certification statement.