BUILD AN EVIDENCE FILE FOR SUSPECTED BUSINESS TAX IDENTITY THEFT
EINForeigner — private preparation worksheet — November 4, 2026
https://einforeigner.com/business-identity-theft-evidence/

An unexpected notice or rejected return is a reason to investigate, not proof of a particular perpetrator. The IRS identifies Form 14039-B for suspected business identity theft and lists circumstances where it should and should not be used.

Keep this sheet and sensitive identifiers in your own secure records. Do not send them to this site. This is not an IRS form, filing or authorization.

WORKSHEET
For each field, attach the named evidence or mark UNKNOWN; do not fill a gap from memory.

1. Observed signal
What to record: Notice/rejection type, issue/received date, affected form/period and exact source file.
Your record: ____________________
Evidence file/reference and date: ____________________
Open question: ____________________

2. Comparison record
What to record: Own return/submission evidence, preparer explanation, mismatch and what has or has not been ruled out.
Your record: ____________________
Evidence file/reference and date: ____________________
Open question: ____________________

3. Chronology
What to record: Date, event, evidence reference and whether observed, reported or unverified.
Your record: ____________________
Evidence file/reference and date: ____________________
Open question: ____________________

4. Form readiness
What to record: Applicable 14039-B scenario, authorized submitter, required identification issue, support documents and current instructions.
Your record: ____________________
Evidence file/reference and date: ____________________
Open question: ____________________

5. Response chain
What to record: Exact package, verified destination, actual submission, acknowledgment, later requests and confirmed outcome.
Your record: ____________________
Evidence file/reference and date: ____________________
Open question: ____________________

WORKED REFERENCE — FICTIONAL, NOT YOUR RECORD
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.
Preserve the rejection and the preparer’s search result; review the IRS identity-theft guidance and required documents without claiming theft is already proven.

COMPLETION CHECK
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.

SOURCES
IRS report identity theft for a business: when 14039-B applies and when it does not
https://www.irs.gov/newsroom/report-identity-theft-for-a-business
IRS Form 14039-B, rev. May 2021: sections, evidence and signature
https://www.irs.gov/pub/irs-pdf/f14039b.pdf