How do you report suspected tax fraud activity?

You can report an individual or a business you suspect of tax fraud online.

Report suspected tax law violations

Use the Form 3949-A, Information Referral if you suspect an individual or a business is not complying with the tax laws. You can submit Form 3949-A online or by mail. We don't take tax law violation referrals over the phone. 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

Award for original information

To claim an award for information about tax fraud, use Form 211, Application for Award for Original Information PDF.

Report identity theft

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 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.