Report a tax scam or fraud

If you think you’ve been scammed, had your information stolen or suspect someone isn’t complying with tax law, report it. Your information can help others from falling victim.

Report an IRS impersonator

We don’t initiate contact by email, text or social media to request personal or financial information.

Verify it’s the IRS first. If it’s still suspicious, report it:

Report a stolen SSN or ITIN

If your Social Security number (SSN) or individual tax identification number (ITIN) was stolen, immediately report it to IdentityTheft.gov.

Next, report it to us. How you report depends on what your SSN or ITIN was used for:

If you got an IRS notice that we rejected your return because someone already used your SSN or ITIN to file, immediately call the number on the notice.

Complete Form 14039, Identity Theft Affidavit. Submit Form 14039 online or mail Form 14039 PDF.

If your problem still isn’t resolved, call us at 800-908-4490.

Find what to do about employment-related identity theft if you got a:

  • Form W-2 or Form 1099 showing an employer or income you don’t recognize
  • Notice from the IRS or Social Security Administration about wages you didn’t earn

If you got a Form 1099-G with unemployment benefits you weren’t expecting, report it to your state agency contact. Ask them for a corrected Form 1099-G.

Unemployment benefits identity theft

Unemployment insurance fraud: To report employers and people who commit state unemployment insurance fraud, contact your state fraud hotline.

Find more help in Identity Theft Central.

Report EIN or business identity theft

If you were assigned an employer identification number (EIN) you didn’t request:

If your EIN was stolen, get help with business identity theft.

Report a tax scam

You can report most scams with Form 14242, Report Suspected Abusive Tax Promotions or Preparers. Submit Form 14242 online or mail or fax Form 14242 PDF.

Find details in abusive tax schemes and return preparers lead development center.

Some tax scams need to be reported differently:

You can anonymously report tax shelter scams involving retirement or employee benefit plans:

  • Email: eoclass@irs.gov
  • Mail:
    Internal Revenue Service

    EP Tax Shelter Coordinator
    31 Hopkins Plaza, Room 1542
    Baltimore, MD 21201

Employee benefit plans abusive tax transactions

To report a misconduct, wrongdoing or a tax avoidance scam involving an exempt organization, complete and mail Form 13909, Tax-Exempt Organization Complaint (Referral) Form PDF to:

Internal Revenue Service
EO Referrals
MC 4910DAL
1100 Commerce Street
Dallas, TX 75242

Exempt organization abusive tax avoidance transaction

To report tax shelter or transaction scams that involve many taxpayers and pose a significant compliance risk to the IRS, contact us:

  • Email: IRS tax shelter hotline
  • Mail:

    Internal Revenue Service
    1973 North Rulon White Blvd.
    LB&I:OTSA - M/S 4916
    Ogden, UT 84201

  • Fax: 844-201-5535

Find details on reporting abusive tax shelters and transactions.

Report a tax return preparer

To report a tax preparer who filed a fraudulent return, use Form 14157, Return Preparer Complaint. Submit Form 14157 online or mail Form 14157 PDF.

Make a complaint about a tax return preparer

If a tax preparer filed or altered your return without your consent AND you want a change made to your tax account, report it with:

We’ll investigate your complaint and may adjust your account or issue an additional refund with interest.

Report individual or business tax fraud

If you suspect or know an individual or business isn't complying with the tax laws or hasn’t paid the tax they owe, report online or by mail with Form 3949-A, Information Referral. Tax fraud also includes: false exemptions or deductions, kickbacks, false or altered documents, unreported income, organized crime and not withholding required taxes.

If you have specific, timely and credible information about tax underpayments or violations of internal revenue law that leads to proceeds collected, file a whistleblower claim for award.

Related

Recognize tax scams and fraud
If you were scammed
How to know it’s really the IRS