Match the signal to the IRS guidance
The IRS business identity-theft guidance lists examples such as a rejected e-filed return because another return is on file for the same period; a notice about a return or W-2 the business did not file; a balance-due notice for an amount not owed; or notices for a business when the person never applied for an EIN.
The same page says not to send Form 14039-B for a data breach with no tax-related impact, such as a computer breach without evidence of fraudulent returns or W-2s. A mismatch can also require ordinary account research. Record the observed signal and the checks performed; do not label every discrepancy identity theft.
Preserve evidence before interpreting it
- Keep the full notice, envelope and actual received date, or the original electronic rejection and affected return/period. Do not crop out the document context.
- Compare the business’s own filed copies and submission records for that period. Ask the authorized preparer whether an earlier filing or amendment explains the signal.
- Build a chronology separating observations, third-party statements and unverified suspicions. Record who supplied each file and when.
- Record any deadline shown on the actual notice and seek prompt help through an independently verified IRS channel. This worksheet does not pause a deadline.
- Before sending documents in response to a letter, use the separate authenticity guide. Finding a notice type online does not authenticate the particular letter.
Review the actual 14039-B requirements
The May 2021 Form 14039-B distinguishes a person who never applied for the unknown business EIN from a business entity suspected of being a victim. Its sections ask for the affected forms and years/quarters, an explanation with relevant dates, the submitter’s authority and supporting documents appropriate to the entity type.
Section C asks for the individual submitter’s SSN or ITIN. If that person lacks one, do not copy “Foreign” or “N/A” from SS-4 guidance or invent an identifier. Raise that completion issue with the IRS through a verified channel or a qualified representative before attempting the form. This page supplies no undocumented workaround.
For an LLC, the supporting-document list includes articles of organization among its options. Keep originals securely and follow the current form instructions for legible copies and signature. The actual official form, not this worksheet, governs submission.
Keep the response and outcome separate
Record the exact copy sent, supporting-document list, official route verified on the action date and transmission evidence. Do not send identity documents to this site. Preserve IRS acknowledgment and later requests separately; receipt alone does not establish that identity theft was confirmed or the account corrected.
Do not accuse a named person from a guess or replace the EIN simply to escape the problem. Let the authorized reviewer and IRS determine the account action from the evidence.
Your private worksheet
Keep this record with your own source files. There is nothing to enter or upload here. Copy the headings, or open the plain-text sheet to save locally.
- Observed signal
- Notice/rejection type, issue/received date, affected form/period and exact source file.
- Comparison record
- Own return/submission evidence, preparer explanation, mismatch and what has or has not been ruled out.
- Chronology
- Date, event, evidence reference and whether observed, reported or unverified.
- Form readiness
- Applicable 14039-B scenario, authorized submitter, required identification issue, support documents and current instructions.
- Response chain
- Exact package, verified destination, actual submission, acknowledgment, later requests and confirmed outcome.
Two fictional files to compare
Invented examples with no real applicant, taxpayer number or live account.
A duplicate-period rejection
Cedar’s e-file rejection says a return already exists for that period, but its preparer cannot locate an earlier filing.
Review result: Preserve the rejection and the preparer’s search result; review the IRS identity-theft guidance and required documents without claiming theft is already proven.
A breached email account
Harbor discovers email access was compromised but finds no tax-related impact.
Review result: Preserve the incident record and address security separately. The IRS page says a breach alone without tax-related impact is not a reason to send 14039-B.
What completes this review?
A useful evidence file lets the authorized reviewer distinguish the signal, the business’s own filings and the unresolved mismatch. It does not establish identity theft, name a perpetrator or guarantee resolution.
Official sources
Checked November 4, 2026. A review date is not a form revision. Recheck current instructions and updates before acting; the worksheet is an organizational aid.