Last reviewed: June 1, 2026 · Written by James Carter, Consumer Rights Researcher · Independent resource — not a government site
Report tax evasion to the IRS using Form 3949-A at irs.gov or call 1-800-829-0433. For large fraud over $2 million use the IRS Whistleblower Program — you can earn 15-30% of what the IRS collects. All reports can be anonymous.
Quick answer: Report suspected tax evasion to the IRS using Form 3949-A (which can be filed anonymously). To claim a financial reward, use Form 211 through the IRS Whistleblower Office — this requires your name but can pay 15–30% of amounts the IRS collects. Report state tax fraud to your state’s department of revenue.
Tax evasion — hiding income, inflating deductions, or running cash off the books — costs the country hundreds of billions a year. The IRS has two separate paths: an anonymous information referral, and a whistleblower program that pays substantial rewards. This guide explains which to use.
Form 3949-A vs. Form 211
Use Form 3949-A (Information Referral) to report a person or business you suspect of tax violations such as unreported income, false deductions, fabricated documents, or paying employees under the table. It can be submitted anonymously, but it does not qualify you for a reward.
Use Form 211 (Application for Award for Original Information) if you want to claim a whistleblower reward. It must include your real name and be signed under penalty of perjury. The IRS Whistleblower Office can award 15–30% of collected proceeds when the amounts in dispute exceed $2 million. Since 2007 the program has paid out over $1.4 billion.
What Makes a Strong Tip
The IRS acts on specific, credible information. Helpful details include the taxpayer’s name and address, the type of violation, the years involved, how you know about it, estimated amounts, and any supporting documents. Vague accusations rarely lead to action; documented, specific tips do.
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Where to Report Tax Evasion
| Situation | Agency | Contact |
|---|---|---|
| Anonymous tip (no reward) | IRS Form 3949-A | irs.gov Form 3949-A |
| Whistleblower reward claim | IRS Whistleblower Office (Form 211) | irs.gov/whistleblower |
| Report fraud / scam / preparer | IRS | irs.gov/help/report-fraud |
| Abusive tax preparer | IRS Form 14157 | irs.gov |
| State tax evasion | State department of revenue | Search “[your state] report tax fraud” |
How to Report Tax Evasion Step by Step
- Decide whether you want a reward. If yes, use Form 211 (named); if you only want to report, use Form 3949-A (anonymous).
- Gather specific evidence. Document the taxpayer’s identity, the nature of the violation, the years involved, estimated dollar amounts, and how you know. Copies of records strengthen the case.
- Complete Form 3949-A for a standard referral. Download it from irs.gov, fill in the details, and mail it to the address on the form. You may leave your information blank to stay anonymous.
- File Form 211 for a whistleblower claim. Submit it to the IRS Whistleblower Office with your supporting evidence. The office evaluates whether the information leads to collection.
- Report abusive tax preparers separately. Use Form 14157 (and 14157-A if a preparer altered your return) to report a fraudulent preparer.
- Report state-level evasion. File with your state department of revenue, which has its own fraud-referral process and sometimes its own rewards.
- Keep copies of everything. Retain your submission and evidence. Whistleblower cases can take years to resolve.
- Be patient and truthful. Submitting false information is itself illegal. Provide only what you know to be accurate.
Frequently Asked Questions
For related guides see: How to Report Tax Fraud, How to Report Medicare Fraud, How to Report an Employer Paying Under the Table.
Independent resource — not affiliated with any U.S. government agency. Last reviewed: June 2026.