What must be included when someone is reported for identity theft?

When someone is reported for identity theft, it is essential to include details of the theft, as this forms the basis for any investigations or legal actions that may follow. Providing a signed waiver can be vital because it permits authorities or relevant institutions to access necessary information to validate the claim and proceed with necessary investigations. This aspect ensures that all legal protocols are adhered to without infringing on privacy or rights.

Including personal identification details and evidence is certainly important, but the core focus in reporting identity theft is the details of how the theft occurred and the circumstances surrounding it. Statements from the accused do not necessarily need to be included at the initial reporting stage, and while witness accounts and a police report are significant in forming a complete picture of the situation, they might not be required at the first step of reporting the incident. Thus, option B captures the critical elements necessary for initiating an identity theft case.