Form 3949-A - Feb 2007

Form 3949-A: How to report suspected tax fraud to the IRS

What is Form 3949-A used for?

Form 3949-A, titled Information Referral, is the form the IRS uses to collect tips about suspected tax law violations. You use it to report an individual, a business, or both when you believe they are not following federal tax law. It is a voluntary report, not a return you are required to file.

Common situations it covers include unreported income, false deductions or exemptions, failure to file a return, failure to pay taxes owed, and businesses that pay workers off the books. The information you provide helps the IRS decide whether to investigate, though submitting the form does not guarantee an investigation will follow.

Is Form 3949-A for child support?

No. Many people search for "3949-A for child support," but the two are unrelated. Form 3949-A only reports suspected federal tax law violations. Child support is handled through state agencies and family courts, not through this form.

If your concern is a refund being intercepted for past-due child support, that is the Treasury Offset Program, which is separate from Form 3949-A. To dispute or ask about an offset, contact the agency listed on the offset notice you received.

Who should file Form 3949-A?

Anyone with specific knowledge of suspected tax fraud can file this form. You do not need professional credentials or formal proof, only a clear, factual account of what you observed. The form fits a range of everyday situations:

• Employees and former employees who notice a business keeping two sets of books, paying wages in cash to dodge payroll taxes, or treating staff as contractors to avoid withholding
• Customers, neighbors, or acquaintances who become aware of someone hiding income or living well beyond what they report
• Ex-spouses or family members who know about undisclosed income or fabricated deductions, though personal disputes alone are not a tax matter

Choose a different form if your issue is not general tax fraud. Identity theft uses Form 14039, tax preparer misconduct uses Form 14157, and abusive tax schemes use Form 14242. Sending the wrong form can delay or stop your referral.

How to fill out Form 3949-A correctly

The form is short, but the quality of your detail decides whether the IRS can act. Section A identifies the person or business you are reporting, Section B describes the alleged violation, and Section C is where you may add your own contact details. Work through it in order:

• Section A: Enter the subject's name, address, and Social Security number or Employer Identification Number if you know them. Fill in what you can and leave unknown fields blank.
• Section B: Check every violation type that applies, then describe the facts in your own words. Include what happened, the years involved, and roughly how much money is at stake.
• Section C: Add your name and phone number only if you are willing to be contacted. This part is optional.

Stick to facts you can describe plainly. Do not attach your supporting documents at this stage; note that records exist on line 6a, and the IRS will request them if needed.

Is Form 3949-A anonymous?

Yes, you can file anonymously. Section C, where you would give your contact information, is optional, so you can leave it blank and still submit the form. The IRS also protects the identity of people who report, and it does not tell the subject who filed the referral.

Providing your details is still worth considering. If investigators have questions, contact information lets them follow up and strengthen the case. Your identity is kept confidential from the person you report either way.

Where to send Form 3949-A

You now have two ways to submit the form. The IRS accepts referrals through its online Form 3949-A experience, which lets you complete and send the information digitally without printing anything. This is the fastest option for most people.

If you prefer paper, mail the completed form to the Internal Revenue Service, PO Box 3801, Ogden, UT 84409. There is no specific deadline, but sending it promptly after you learn of a violation is recommended. Always check the current form instructions before mailing, since addresses can change.

How much does the IRS pay if you report someone?

Form 3949-A itself carries no reward. If you want to claim an award, you must instead file Form 211, Application for Award for Original Information, through the IRS Whistleblower Office. The two forms serve different purposes, so reporting on Form 3949-A does not put you in line for a payment.

What happens after you report someone to the IRS?

After you submit, the IRS reviews the referral to judge whether the information is specific and credible enough to act on. Examiners read your description against their own records before deciding how to route it. Not every report leads to an audit or investigation.

You generally will not hear back about the outcome. Tax return information is confidential by law, so the IRS does not share what action, if any, it takes against the person you reported. Filing a referral does not give you any status to follow the case.

Need to file Form 3949-A?

Our fillable Form 3949-A template lets you complete every section on screen, from identifying the subject in Section A to describing the violation in Section B. Fill it in, review your details, and print or save a clean copy ready to submit. Try it today for free.