Form 3439-2025

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When the IRS is questioning whether a return is legitimate, it will send taxpayers a letter asking them to authenticate their identity, and it will not process their return and issue their refund until the taxpayer responds to the letter and completes the authentication process.
Use Form 3949-A, Information Referral PDF to report alleged tax law violations by an individual, a business or both. You can report alleged tax law violations to the IRS by filling out Form 3949-A online. Fill out form online. Use this form to report alleged tax law violations. False exemptions or deductions.
The 3949-A Form is relevant in cases of suspected tax fraud or evasion affecting child support payments. For instance, if someone underreports income to reduce child support obligations, this form can alert the IRS.
(We never share this information with the person or business you are reporting.) This information is not required to process your report, but would be helpful if we need to contact you for any additional information. Use Form 3949-A to report alleged tax law violations by an individual, a business, or both.
Identity theft victims should submit a Form 14039 in the following cases: If your SSN has been compromised and your e-file return was rejected as a duplicate.
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If you receive a notice from the IRS that leads you to believe someone may have used your SSN (or ITIN) fraudulently, please notify the IRS immediately by responding to the contact at the number printed on the notice or letter.
The IRS wants you to submit Form 14039 when you believe someone has unauthorized access to your personal information. Use the potential victim box when unfamiliar entries on a credit report, unusual credit card charges, a lost purse or a stolen wallet suggest identity theft.

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