The current study investigates the decision by victims to report the crime to the police following identity theft victimization. Potential influences on the reporting decision are framed around two criminal justice theories—focal concerns theory and Gottfredson and Gottfredson’s theory of criminal justice decision making. The data used to examine this decision were collected from a nationally representative sample of U.S. adults as a supplement to the 2012 National Crime Victimization Survey. Results suggest that the decision to contact law enforcement is based on the seriousness of the offense, the victim’s knowledge of who committed the crime and how it was perpetrated, as well as practical considerations. These findings parallel other research into victim decision making generally, while also highlighting factors that may be unique to identity theft, notably the effects of income. The results also support the use of criminal justice theory to study and understand victim decision making.