How Do You Report Suspected Tax Fraud Activity?

If you believe someone has used your Social Security number without permission – for example, to apply for a job or file a tax return – you should immediately take action. The IRS provides an online resource called Identity Theft Central, where you can find steps to protect yourself and report the issue. For additional guidance, visit the Taxpayer Guide to Identity Theft to understand better the warning signs, how the IRS handles identity theft, and what you can expect during recovery.

How to Report Tax Fraud

If you suspect an individual or a business is breaking federal tax laws, such as not reporting income or claiming false deductions, you can report them using Form 3949-A, Information Referral (PDF). This form is designed specifically for whistleblowing on tax violations.

If you’re trying to report a dishonest tax preparer or a questionable tax scheme, don’t use this form – scroll down for other forms specifically made for those cases. Also, note that the IRS does not accept tax fraud reports by phone.

When you submit a tax fraud report, your identity is kept confidential, even if you choose to include your contact details. Due to federal privacy laws under IRC 6103, the IRS cannot provide you with updates or feedback about the status of your submission.

Common Examples of Tax Fraud

Some of the most reported forms of tax fraud include:

• Falsely claiming exemptions or deductions
• Accepting or giving kickbacks
• Submitting false or altered tax documents
• Hiding or underreporting income
• Refusing to pay required taxes
• Involvement in organized crime schemes
• Failing to withhold taxes as required
• Ignoring or deliberately violating tax laws

Prefer to Write a Letter?

If you'd instead send a written letter instead of filling out Form 3949-A, that's fine too. Just be sure to include all the essential details, such as:

• Full name and address of the person or business you're reporting
• Their Social Security Number (SSN) or Employer Identification Number (EIN), if known
• A description of the suspected tax violation and how you learned about it
• The years you believe the fraud occurred
• An estimate of any unreported income involved
• Your name, mailing address, and phone number (optional but helpful for follow-up)

Want to Claim a Reward?

You may be eligible for a reward if you have original, credible information that could help the IRS identify and pursue tax fraud. To apply, complete Form 211, Application for Award for Original Information (PDF), and submit it as directed.