Report tax fraud, a scam or law violation

If you suspect identity theft, tax fraud, evasion, scams, schemes, or other violations of tax law, report it to the IRS.

How it works

There are several ways to report information to the IRS, including anonymously.

The IRS seeks specific and credible information about individuals or businesses that may not be complying with U.S. tax laws, especially in cases involving significant unpaid taxes or fraud.

Information that leads to the collection of unpaid taxes, penalties, or other amounts may qualify for a monetary award through the IRS Whistleblower Program. Your information can make a meaningful difference in promoting fairness and accountability in the tax system. To be considered, submit Form 211, Application for Award for Original Information, with detailed supporting information.

Use the options below to determine the appropriate way to report your information.

Before you begin

Identify the information you are reporting and determine whether you wish to submit a whistleblower claim for an award. Your submission should include specific, credible information. Do not submit AI-generated, unsupported, or purely speculative reports.
 

What are you reporting?

A person or business may have committed tax fraud, evasion or a law violation

Tax fraud, evasion or a law violation by a person or business can include:  

  • Violations involving employment, estate, excise, gift, or income taxes
  • Abusive tax shelters or avoidance schemes
  • Failure to file returns, pay taxes, or properly withhold taxes
  • False or inflated exemptions, credits, or deductions
  • False, altered, or fraudulent tax documents
  • Filing multiple or fraudulent tax returns
  • Financial transactions structured to conceal income or assets (including potential money laundering)
  • Income from illegal activities
  • Kickbacks, bribery, or other corrupt practices
  • Refundable credit fraud or improper claims for refunds
  • Undisclosed foreign financial accounts or offshore transactions
  • Unreported or inadequately substantiated income

 

Are you reporting that an ex-spouse, partner, or other individual you know is incorrectly claiming a dependent on their tax return?

Someone you know is incorrectly claiming a dependent on their tax return

You don’t need to take any additional action at this time. We automatically identify cases where the same dependents are claimed by multiple different individuals. You should file your tax return as normal, making sure you include your identity protection PIN.

We may contact you in the future for additional supporting documentation. This may include sending you a CP87A notice.

You can double-check that you are eligible to claim a dependent using our online dependent status tool. Review the rules for claiming a dependent or qualifying child in Publication 501, Dependents, Standard Deduction, and Filing Information.

If your dependent is being claimed by an unknown individual, that may be identify theft. You should report identity theft via Form 14039, Identity Theft Affidavit.


Do you want to submit a whistleblower claim for award? You’ll need to provide your contact information.

Report tax fraud

Report your information with Form 3949-A, Information Referral.

Submit Form 3949-A
 


Do you have specific and credible information about tax law violations or other laws the IRS is authorized to administer, enforce or investigate?
This includes:
  • Specific and credible facts that may lead to collected proceeds
  • The identity of individuals you believe have failed to comply with internal revenue laws
  • Substantive information, including all available documentation, that supports your allegations

 

Report tax fraud

Report your information with Form 3949-A, Information Referral.

Submit Form 3949-A


Are you a current employee of the Department of Treasury?

 

Report tax fraud

Report your information with Form 3949-A, Information Referral.

Submit Form 3949-A


Are you willing to provide information about yourself and sign under penalty of perjury?

 

Report tax fraud

Report your information with Form 3949-A, Information Referral.

Submit Form 3949-A

 

Submit a whistleblower claim for award

Report your information and submit a claim for award.

Submit Form 211

I may have been scammed or targeted in a tax scheme

Scammers and dishonest tax preparers promote illegal ways to reduce or evade tax. Tax scams, bad social media advice and complex schemes can involve things such as improper:

  • Withholding on Forms W-2 or 1099
  • Credit or deduction claims
  • Refund claims
  • Asset valuation
  • Pass-through entities, trusts or limited liability companies

 

Do you want to submit a whistleblower claim for award? To be considered, you’ll need to provide your contact information.

Report a tax scam or scheme

Report your information with Form 14242, Report Suspected Abusive Tax Promotions or Preparers.

Submit Form 14242


Do you have specific and credible information about tax law violations or other laws the IRS is authorized to administer, enforce or investigate?
This includes:
  • Specific and credible facts that may lead to collected proceeds
  • The identity of individuals you believe have failed to comply with internal revenue laws
  • Substantive information, including all available documentation, that supports your allegations

 

Report a tax scam or scheme

Report your information with Form 14242, Report Suspected Abusive Tax Promotions or Preparers.

Submit Form 14242


Are you a current employee of the Department of Treasury?

 

Report a tax scam or scheme

Report your information with Form 14242, Report Suspected Abusive Tax Promotions or Preparers.

Submit Form 14242


Are you willing to provide information about yourself and sign under penalty of perjury?

 

Report a tax scam or scheme

Report your information with Form 14242, Report Suspected Abusive Tax Promotions or Preparers.

Submit Form 14242

 

Submit a whistleblower claim for award

Report your information and submit a claim for award.

Submit Form 211

Cryptocurrency or other money laundering or wire fraud

Money laundering schemes hide illegally obtained money by passing it through legitimate financial or business transactions. It can involve:

  • Cryptocurrency and digital assets
  • Numerous small deposits or purchases
  • Cash-intensive businesses
  • Bulk cash smuggling
  • Trade-based transfers
  • Real estate transactions
  • Shell companies and trusts
  • Casinos and gambling operations

Wire fraud is the act of defrauding someone through electronic communications, such as by phone or online.   

 

Do you want to submit a whistleblower claim for award? To be considered, you’ll need to provide your contact information.

Report cryptocurrency or other money laundering or wire fraud

Contact the Financial Crimes Enforcement Network (FinCEN)


Do you have specific and credible information about tax law violations or other laws the IRS is authorized to administer, enforce or investigate?
This includes:
  • Specific and credible facts that may lead to collected proceeds
  • The identity of individuals you believe have failed to comply with internal revenue laws
  • Substantive information, including all available documentation, that supports your allegations

 

Report cryptocurrency or other money laundering or wire fraud

Contact the Financial Crimes Enforcement Network (FinCEN)


Are you a current employee of the Department of Treasury?

 

Report cryptocurrency or other money laundering or wire fraud

Contact the Financial Crimes Enforcement Network (FinCEN)


Are you willing to provide information about yourself and sign under penalty of perjury?

 

Report cryptocurrency or other money laundering or wire fraud

Contact the Financial Crimes Enforcement Network (FinCEN)

 

Submit a whistleblower claim for award

Report your information and submit a claim for award.

Submit Form 211

Tax preparer misconduct or fraud

Fraud or misconduct by a paid tax preparer or tax preparation business can include:

  • Stealing or embezzling a refund
  • Not filing a return as agreed
  • Filing a return without your consent
  • Falsifying information on a return
  • Misrepresenting credentials
  • Not complying with tax law on their own return

 

Do you want to submit a whistleblower claim for award? To be considered, you’ll need to provide your contact information.

Report tax preparer misconduct or fraud

Report your information with Form 14157, Return Preparer Complaint.

Submit Form 14157


Do you have specific and credible information about tax law violations or other laws the IRS is authorized to administer, enforce or investigate?
This includes:
  • Specific and credible facts that may lead to collected proceeds
  • The identity of individuals you believe have failed to comply with internal revenue laws
  • Substantive information, including all available documentation, that supports your allegations

 

Report tax preparer misconduct or fraud

Report your information with Form 14157, Return Preparer Complaint.

Submit Form 14157


Are you a current employee of the Department of Treasury?

 

Report tax preparer misconduct or fraud

Report your information with Form 14157, Return Preparer Complaint.

Submit Form 14157


Are you willing to provide information about yourself and sign under penalty of perjury?

 

Report tax preparer misconduct or fraud

Report your information with Form 14157, Return Preparer Complaint.

Submit Form 14157

 

Submit a whistleblower claim for award

Report your information and submit a claim for award.

Submit Form 211

Tax-exempt organization, employee plan or government entity noncompliance

Tax law violations by these entities can include:

  • Fraud
  • Income or assets used for personal gain
  • Lack of charitable or exempt purpose
  • Illegal activities
  • Political campaign intervention
  • Excessive lobbying
  • For-profit business activities
  • False income or deductions
  • Failure to file required federal tax returns or forms
  • Failure to pay or withhold taxes
  • Unreported or underreported compensation
  • Unreported taxable benefits

 

Do you want to submit a whistleblower claim for award? To be considered, you’ll need to provide your contact information.

Report tax-exempt organization, employee plan or government entity noncompliance

Report your information with Form 13909, Tax-Exempt Organization Complaint (Referral).

Submit Form 13909


Do you have specific and credible information about tax law violations or other laws the IRS is authorized to administer, enforce or investigate?
This includes:
  • Specific and credible facts that may lead to collected proceeds
  • The identity of individuals you believe have failed to comply with internal revenue laws
  • Substantive information, including all available documentation, that supports your allegations

 

Report tax-exempt organization, employee plan or government entity noncompliance

Report your information with Form 13909, Tax-Exempt Organization Complaint (Referral).

Submit Form 13909


Are you a current employee of the Department of Treasury?

 

Report tax-exempt organization, employee plan or government entity noncompliance

Report your information with Form 13909, Tax-Exempt Organization Complaint (Referral).

Submit Form 13909


Are you willing to provide information about yourself and sign under penalty of perjury?

 

Report tax-exempt organization, employee plan or government entity noncompliance

Report your information with Form 13909, Tax-Exempt Organization Complaint (Referral).

Submit Form 13909

 

Submit a whistleblower claim for award

Report your information and submit a claim for award.

Submit Form 211

Fake IRS, Treasury or tax-related email or message

If you got a phishing email or other suspicious message, report it to us.

Identity theft

If your personal or business tax information was stolen, report it via Form 14039-Identity Theft Affidavit.

If you are a tax preparer and your tax information was stolen, please contact your local stakeholder liaison.

Additional help and steps you can take to protect yourself can be found at Identity Theft Central.

 

I am a tax preparer who may be a victim of a data breach

Report the suspected data breach to IRS Stakeholder Liaison. Stakeholder Liaison will notify IRS Criminal Investigation and others within the agency on your behalf. Speed is critical. If reported quickly, the IRS can take steps to block fraudulent returns from being filed using your clients’ personal information.

Other

What do you want to report?

Other fraud, scam or law violation


Do you want to submit a whistleblower claim for award? You’ll need to provide your contact information.

Report other fraud, scam or law violation

Report your information with Form 3949-A, Information Referral.

Submit Form 3949-A
 


Do you have specific and credible information about tax law violations or other laws the IRS is authorized to administer, enforce or investigate?
This includes:
  • Specific and credible facts that may lead to collected proceeds
  • The identity of individuals you believe have failed to comply with internal revenue laws
  • Substantive information, including all available documentation, that supports your allegations

 

Report tax fraud

Report your information with Form 3949-A, Information Referral.

Submit Form 3949-A


Are you a current employee of the Department of Treasury?

 

Report tax fraud

Report your information with Form 3949-A, Information Referral.

Submit Form 3949-A


Are you willing to provide information about yourself and sign under penalty of perjury?

 

Report tax fraud

Report your information with Form 3949-A, Information Referral.

Submit Form 3949-A

 

Submit a whistleblower claim for award

Report your information and submit a claim for award.

Submit Form 211

Waste, fraud or abuse by an IRS employee

Report your information to the U.S. Inspector General for Tax Administration (TIGTA).

Submit a complaint

Employer retaliation from a whistleblower claim

The U.S. Department of Labor protects whistleblowers from retaliation for reporting issues relating to fraud and financial issues.

Find out about your protections and how to file a complaint at Whistleblowers.gov.

Page Last Reviewed or Updated: 07-Apr-2026