Reviewed and updated October 16, 2026
Rules and decisions to review
- Use IRS.gov to verify contact information rather than following an unexpected text or email link.
- Keep the notice, rejection code and proof of the return you actually filed. Respond through the official method described for that notice.
- Form 14039 may be appropriate for tax-related identity theft, but it is not required for every identity-verification letter. Follow IRS instructions for your situation.
- An identity protection PIN can help protect future filings. Review financial accounts and broader identity-theft recovery steps when information has been compromised.
A practical example
An electronic rejection saying a return was already filed under your Social Security number needs investigation. It may require a different filing method and identity-theft reporting, rather than repeatedly submitting the same electronic return.
Records to gather
Gather complete IRS correspondence, electronic rejection details, filed return, identification requested by the IRS and any theft reports.
Your next step
Verify the notice directly through IRS.gov and follow its identity-verification instructions. Notify the preparer, preserve the rejection details and avoid submitting duplicate affidavits or repeated returns without reviewing the required process.
Official sources
This guide provides general information. The rules depend on the tax year, jurisdiction and your circumstances. Ask our team which filing or planning steps apply to you.
