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Tax Identity Theft Toolkit

CPA tax practitioners need to combat tax-related identity theft daily as it has become pervasive globally. Use this toolkit to tackle tax identity theft issues with your clients.

Tax-related identity theft is a complex and evolving threat that costs taxpayers billions of dollars annually. Tax practitioners and their clients should be hyperaware of the risks and consequences of tax-related identity theft. Here are resources to help members learn about this issue and advise clients.

AICPA advocacy work

We have provided recommendations to Congress and the IRS Oversight Board on ways to further protect taxpayers and preparers. To stay abreast of continued efforts on identity theft, see AICPA Identity Theft Tax Advocacy Efforts.

Client outreach and advisement

Letter to Advise Client on Tax-Related Identity Theft

Notify a client of a potential tax-related identity theft and/or outline the steps that can be taken to address the issue.

Letter to Client to Protect Against Tax-Related Identity Theft

Help clients take steps to secure their personal information and prevent identity theft.

Practitioner Identity Theft Checklist

Tax practitioners can use this handy checklist to advise clients on how to appropriately and efficiently address identity theft issues.

Protecting Yourself from Identity Theft

Start the conversation about identity theft with an all-new client brochure that helps prevent tax-related identity theft.

Security measures for a CPA firm

Best Practices for Keeping Client Data Secure

Learn about proactive data security tips for practitioners to implement to keep client data protected from identity theft.

Gramm-Leach-Bliley Act Information Security Plan Template

The Gramm-Leach-Bliley Act requires financial institutions to have a written information security plan. Use this template to document your firm's policies.

External guidance and resources

Form 14039, Identity Theft Affidavit
Use this form to report identity theft to the IRS.

Get an Identity Protection PIN (IP-PIN)
This page provides guidance on what an IP-PIN is, why it is needed and how to request one for your client.

Identity Theft Central
This is the IRS’s hub for all identity theft resources (publications, YouTube videos, etc.).

IdentityTheft.gov
This website offers step-by-step checklists that explain what to do right away depending on the information that has been stolen or exposed.

Protect Your Clients; Protect Yourself
The IRS and its Security Summit partners provide information on the latest scams and prevention measures aimed at tax professionals.

Stakeholder Liaison Local Contacts
The IRS has advised any firm who experiences a client data breach to contact their local stakeholder liaison for help.

Tax Preparer Tips for Hiring a Cybersecurity Professional
The IRS provides tips for tax preparers to consider when evaluating and selecting a cybersecurity professional.

Treasury Inspector General for Tax Administration (TIGTA), IRS Impersonation Scam
Fill out this online form to report an IRS impersonation scam. Note that a taxpayer may also call (800) 366-4484 to report the scam.

What to Do After a Tax Professional Data Compromise
This IRS video gives steps tax professionals should take if they are the victim of a data compromise.

Why Tax Professionals Need a Security Plan
In this IRS video, learn the importance of tax professionals establishing data security plan.

Cybersecurity resources

Access additional resources on our Cybersecurity Resource Center to help organizations and businesses, including CPA firms, assess risks.

Tax Section

The go-to source for tax practitioners. Access all the AICPA’s Tax Section content on AICPA.org.