How Do You Report Suspected Tax Fraud Activity?

Visit Identity Theft Central if you think someone stole your identity and used your Social Security number for employment or could use it to file a tax return. You can also visit Taxpayer Guide to Identity Theft.

Report Tax Fraud

We don't take tax law violation referrals over the phone. Use Form 3949-A, Information Referral (PDF) if you suspect an individual or a business is not complying with the tax laws. Don’t use this form if you want to report a tax preparer or an abusive tax scheme.

We will keep your identity confidential when you file a tax fraud report. You won’t receive a status or progress update due to tax return confidentiality under IRC 6103.

Tax fraud includes:

  • False exemptions or deductions
  • Kickbacks
  • A false or altered document
  • Failure to pay tax
  • Unreported income
  • Organized crime
  • Failure to withhold
  • Failure to follow the tax laws

You may send a letter instead of using Form 3949-A. Include as much information as possible in your letter, including:

  • The name and address of the person or business you’re reporting
  • The individual’s Social Security number or the business’ Employer Identification Number
  • A brief description of the tax fraud you are reporting, including how you became aware or obtained the information
  • The years of the suspected tax fraud
  • The estimated dollar amount of any unreported income
  • Your name, address and telephone number.(You are not required to identify yourself, but this information is helpful to us.

To claim a reward for information about tax fraud, use Form 211, Application for Award for Original Information (PDF).

Report Other Types of Tax Fraud

Report Suspected Abusive Tax Promotions or Preparers - Form 14242 (PDF)
Abusive tax promotion or avoidance scheme

Return Preparer Complaint - Form 14157 (PDF)
Fraudulent activity or an abusive tax scheme by a tax return preparer or tax preparation company.

Tax Return Preparer Fraud or Misconduct Affidavit - Form 14157-A (PDF)
Tax return preparer filed a return or altered your return without your consent and you are seeking a change to your account. Send this form in addition to Form 14157.

Tax-Exempt Organization Complaint (Referral) - Form 13909 (PDF)
Misconduct or wrongdoing by an exempt organization or employee plan.

Report Fraudulent IRS Emails and Websites

See Report Phishing and Online Scams to report fraudulent IRS emails or websites.