The IRS and its Security Summit partners continue to see identity theft schemes targeting businesses. Report possible business identity theft to the IRS with Form 14039-B, Business Identity Theft Affidavit PDF. File Form 14039-B if your business receives a notice about a: Rejected e-filed return because a return on file for that same period. Tax return your business didn't file. Form W-2 filed with the Social Security Administration that your business didn't file. Balance due that isn't owed. For more details, visit Identity theft information for businesses.