Free IRS 3949-A Form in PDF

The IRS 3949-A form is used to report suspected tax fraud or evasion to the Internal Revenue Service. It allows individuals to formally notify the IRS of potential fraudulent activity, ensuring that everyone pays their fair share of taxes. For detailed instructions on how to fill out this form and to report tax fraud confidentially, click the button below.

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The IRS 3949-A form plays a pivotal role in maintaining integrity within the United States' tax system. Individuals use it to report suspected tax law violations, making it a critical tool in the fight against tax evasion and fraud. The form allows for the reporting of various kinds of misconduct, including but not limited to, false exemptions or deductions, unreported income, and organized crime. It's designed to provide the IRS with detailed information to help identify potential tax law violations effectively. Confidentiality is a cornerstone of its design, ensuring that those who report misconduct can do so without fear of retaliation. Completing and submitting this form is relatively straightforward, requiring the informant to detail their allegations as comprehensively as possible and, although not mandatory, include their contact information for any potential follow-up. Despite its simplicity, the impact of the IRS 3949-A form on ensuring tax compliance cannot be overstated, serving as a crucial conduit between the public and tax authorities in upholding the law.

Preview - IRS 3949-A Form

Form 3949-A	Department of the Treasury - Internal Revenue Service	OMB Number
Form 3949-A	Information Referral	OMB Number
(October 2020)	Information Referral	1545-1960
	(See instructions on reverse)
	Use this form to report suspected tax law violations by a person or a business.

CAUTION: READ THE INSTRUCTIONS BEFORE COMPLETING THIS FORM. There may be other more appropriate forms specific to your complaint. (For example, if you suspect your identity was stolen, use Form 14039.)

Section A – Information About the Person or Business You Are Reporting

Complete 1, if you are reporting an Individual. Complete 2, if you are reporting a business only. Complete 1 and 2 if you are reporting a business and its owner. (Leave blank any lines you do not know.)

1a. Name of individual				b. Social Security Number/TIN		c. Date of birth

d. Street address				e. City		f. State	g. ZIP code

h. Occupation				i. Email address

j. Marital status (check one, if known)					k. Name of spouse
Married	Single	Head of Household	Divorced	Separated

2a. Name of business				b. Employer Tax ID number (EIN)		c. Telephone number

d. Street address				e. City		f. State	g. ZIP code

h. Email address				i. Website

Section B – Describe the Alleged Violation of Income Tax Law

Alleged violation of income tax law. (Check all that apply.)

False Exemption

Unsubstantiated Income

Unreported Income

Failure to Withhold Tax

False Deductions

Earned Income Credit

Narcotics Income

Failure to File Return

Multiple Filings

Public/Political Corruption

Kickback

Failure to Pay Tax

Organized Crime

False/Altered Documents

Wagering/Gambling

Other (describe in 5)

Unreported income and tax years

Fill in Tax Years and dollar amounts, if known (e.g., TY 2010- $10,000)

5.Comments (Briefly describe the facts of the alleged violation-Who/What/Where/When/How you learned about and obtained the information in this report. Attach another sheet, if needed.)

6. Additional information. Answer these questions, if possible. Otherwise, leave blank.		Yes	No
a. Are book/records available? (If available, do not send now. We will contact you, if they are needed for an investigation.)		Yes	No
b. Do you consider the taxpayer dangerous		Yes	No
c. Banks, Financial Institutions used by the taxpayer
Name	Name

Street address

City

State

ZIP code

City

State

ZIP code

Section C – Information About Yourself

(We never share this information with the person or business you are reporting.)

This information is not required to process your report, but would be helpful if we need to contact you for any additional information.

7a. Your name	b. Telephone number	c. Best time to call

d. Street address

e. City

f. State

g. ZIP code

Print and send your completed form to: Internal Revenue Service

PO Box 3801

Ogden, UT 84409

Catalog Number 47872E

www.irs.gov

Form 3949-A (Rev. 10-2020)

Page 2

Instructions for Form 3949-A, Information Referral

General Instructions

Purpose of the Form

Use Form 3949-A to report alleged tax law violations by an individual, a business, or both.

CAUTION: DO NOT USE Form 3949-A:

oIf you suspect your identity was stolen. Use Form 14039. Follow “Instructions for Submitting this Form” on Page 2 of Form 14039.

oTo report suspected misconduct by your tax return preparer. Use Form 14157. Submit to the address on the Form 14157.

oIf your paid preparer filed a return or made changes to your return without your authorization. Instead, use Form 14157 AND Form 14157-A. Submit both to the address on the Form 14157-A.

oIf you received a notice from the IRS about someone claiming your exemption or dependent. Follow the instructions on the notice. Do not complete Form 3949-A.

oTo report an abusive tax avoidance scheme, promotion, or a promoter of such a scheme. Use Form 14242. Mail or FAX to the address or FAX number on the Form 14242.

oTo report misconduct or wrongdoing by a tax exempt organization or its officers, directors, or authorized persons. Use Form 13909. Submit by mail, FAX, or email, according to the instructions on the Form 13909.

Have information and want to claim a reward? Use Form 211, Application For Award For Original Information. Mail it to the address in the Instructions for the form.

Specific Instructions

Section A – Provide Information About the Person/Business You Are Reporting, if known.

Provide as much information as you know about the person or business you are reporting.

1.Complete if you are reporting an individual. Include their name, street address, city, state, ZIP code, social security number or taxpayer identification number, occupation, date of birth, marital status, name of spouse (if married), and email address. Include as much information as you know.

2.Complete if you are reporting a business. Include the business name, business street address, city, state, ZIP code, employer identification number (EIN), telephone number(s), email address, and website, if known.

Note: Complete both parts if you are reporting a business and its owner.

Section B – Use to Describe the Alleged Tax Law Violation(s)

3.Check all Tax Violations That Apply to Your Report.

False Exemption- Claimed persons as dependents they are not entitled to claim.

False Deductions- Claimed false or exaggerated deductions to reduce their taxable income. Multiple Filings- Filed more than one tax return to receive fraudulent refunds.

Organized Crime- Member of a group of persons who engaged in illegal enterprises such as drugs, gambling, loansharking, extortion, or laundering illegal money through a legitimate business.

Unsubstantiated Income- Reported false income from an unverifiable source in order to get a false refund.

Earned Income Credit- Claimed Earned Income Credit which they were not entitled to receive. They may have reported income they did not earn or claimed children they were not entitled to claim.

Public/Political Corruption- Public official or politician violated laws against using their position illegally for personal gain.

False/Altered Documents- Changed documents, such as a W-2 or Form 1099, or created fake documents to substantiate a false refund.

Unreported Income- Received cash or other untraceable payments, such as goods or services, and did not report the income.

Narcotics Income- Received income from illegal drugs or narcotics.

Catalog Number 47872E

www.irs.gov

Form 3949-A (Rev. 10-2020)

Page 3

Kickback- Received illegal payments or kickbacks in exchange for referring the business of a government agency or other business towards a company or for influencing business decisions that result in part of the payment for the business received or service performed being returned to the person who made the referral.

Wagering/Gambling- Did not report income received from wagering or gambling.

Failure to Withhold Tax- Individual or business did not withhold legally owed taxes from income paid to their employee(s), such as Social Security or Medicare taxes. Example: A business treated employees as independent contractors and issued Forms 1099, with no tax withheld, instead of a W-2.

Failure to File Return- Individual or business has not filed returns legally due. Failure to Pay Tax- Individual or business has not paid taxes legally due. Other- Describe in 5.

4.If your report involves unreported income, indicate the year(s) and the dollar amount(s).

5.Briefly describe the facts of the alleged tax law violation(s) as you know them. Attach another sheet, if you need more room.

6.Additional Information, if known. Attach another sheet, if you need more room.

Section C – Provide Information about Yourself

7.Note: Information about yourself is NOT required to process your report, but may be helpful if we need additional information.

Print and send your completed form to the Internal Revenue Service at:

Internal Revenue Service

PO Box 3801

Ogden, UT 84409

Paperwork Reduction Notice

We ask for the information on this form to carry out the Internal Revenue laws of the United States. This report is voluntary and the information requested helps us determine if there has been a violation of Income Tax Law. We need it to insure that taxpayers are complying with these laws and to allow us to figure and collect the right amount of tax.

You are not required to provide the information on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents may become material in the administrations of any Internal Revenue laws. Generally, tax returns and tax return information are confidential, as required by Code section 6103.

The time required to complete this form will vary depending on individual circumstances. The estimated average time is 15 minutes.

Privacy Act Notice

We are requesting this information under authority of 26 U.S.C. 7801. The primary purpose of this form is to report potential violations of the Internal Revenue laws. The information may be disclosed to the Department of Justice to enforce the tax laws. Providing the information is voluntary. Not providing all or part of the information will not affect you.

Catalog Number 47872E

www.irs.gov

Form 3949-A (Rev. 10-2020)

▼ PDF

Document Specs

Fact Number	Description
1	The IRS 3949-A form is used to report suspected tax law violations by an individual, a business, or both.
2	It allows taxpayers to report activities such as failure to pay tax, unreported income, organized crime, and false exemptions or deductions among others.
3	The form requires detailed information about the person being reported, including their name, address, and the specific tax violation.
4	Reporting individuals can remain anonymous; however, providing contact information may assist the IRS if additional information is needed.
5	There is no reward for reporting tax violations using this form. The IRS Whistleblower Office handles financial rewards for information leading to tax recovery.
6	Submissions can be made by filling out the form and mailing it to the IRS address provided on the form itself.
7	Form 3949-A is governed by federal tax laws and regulations, as it pertains to reporting on federal tax violations.

Instructions on Writing IRS 3949-A

Filling out form IRS 3949-A is an important step in reporting suspected tax fraud or wrongdoing. This process contributes to maintaining integrity and fairness in the tax system. It's crucial to provide detailed and accurate information to assist the IRS in investigating the alleged violation effectively. Below are the steps needed to complete the form accurately and efficiently, ensuring your report is clear and actionable.

Begin by gathering all relevant information related to the suspected tax fraud. This includes the name and address of the person or business involved, a detailed description of the alleged violation, and any supporting documentation.
Download the latest version of form IRS 3949-A from the official IRS website to ensure you have the most up-to-date form.
Start by entering the personal information of the individual or business you are reporting, including their name, address, and Social Security Number (SSN) or Employer Identification Number (EIN), if known.
Indicate the tax years involved in the suspected fraud in the designated section of the form.
Detail the specific allegations of tax fraud in the section provided. Be as specific and thorough as possible, explaining why you suspect fraud and including any financial figures or details to support your claim.
If you have documents or evidence to support your allegations, mention this in the form. While you will not attach these documents to the form, indicating their existence is important.
In the section provided, describe how you became aware of the alleged violation. This context can be crucial in assisting the IRS investigation.
If you are willing to be contacted by the IRS for further information, provide your contact information in the designated area. Though this is optional, it can be helpful to the investigation.
Review your completed form for accuracy and completeness. Ensuring that all the information provided is accurate and clearly stated will assist the IRS in processing your report more efficiently.
Mail the completed form to the address provided on the form instructions. Do not send original documents or evidence, but keep copies for your records.

After submitting form IRS 3949-A, the IRS will review the information provided. While you may not receive direct feedback on the progress or outcome of the investigation, rest assured that your report will be carefully considered as part of the IRS's efforts to combat tax fraud and ensure compliance with tax laws.

Understanding IRS 3949-A

What is the IRS 3949-A form used for?

The IRS 3949-A form is specifically designed for reporting suspected tax fraud or evasion to the Internal Revenue Service (IRS). Individuals use this form to provide detailed information about another person or business they believe is not complying with tax laws. This might include underreporting income, claiming false deductions, or not filing tax returns at all. The IRS reviews the information submitted to investigate and ensure fairness in the tax system.

How can someone submit the IRS 3949-A form?

To submit the IRS 3949-A form, an individual must download it from the IRS website, fill it out with as much specific detail about the suspected fraud as possible, and then mail it directly to the IRS at the address provided on the form. It is crucial to include all known information about the person or entity being reported, such as name, address, and the nature of the alleged tax violation. If available, providing specific examples and evidence of the misconduct can significantly assist the IRS in their investigation. As of the latest information, the IRS does not accept this form electronically.

Is the identity of the person submitting the form protected?

Yes, the IRS takes the privacy and protection of individuals reporting suspected tax fraud seriously. While the form allows individuals to provide their contact information, it is not mandatory. Those who choose to report anonymously should be aware, however, that the IRS might find it difficult to contact them for additional information, which could potentially limit the investigation. The IRS goes to great lengths to ensure that the information received is handled confidentially and that the identity of individuals providing information is not disclosed.

What happens after the IRS 3949-A form is submitted?

Once the IRS 3949-A form is received, the reported case is reviewed by tax experts to determine the appropriate course of action. Because the IRS deals with a high volume of reports and has rigorous processes to ensure accurate evaluations, the investigation can take a significant amount of time. It's important to note that the IRS may not provide updates or outcomes of its investigations to the person who reported the suspected fraud, due to federal privacy laws. Individuals reporting tax fraud should not expect immediate action but can be assured that their report will be thoroughly considered.

Common mistakes

Filling out the IRS 3949-A form, a document designed to report suspected tax fraud or evasion, often proves daunting for many. A common mistake is not providing specific details about the person or entity being reported. Without precise information, such as the full name, address, and Social Security number or Employer Identification Number, the IRS may struggle to initiate an investigation. The effectiveness of any inquiry is heavily reliant on the accuracy and completeness of the details provided.

Another area where errors frequently occur is in describing the alleged violation clearly. Tax law is complex, and individuals often use vague terms or fail to specify the tax years involved. It's crucial to articulate the suspected fraud with as much clarity and detail as possible, including the tax years in question. This specificity aids the IRS in understanding the nature of the potential violation and determining the appropriate course of action.

People also tend to overlook the importance of attaching additional documents that support their claim. While it's understandable to be cautious about submitting personal documents, providing evidence such as letters, receipts, or financial statements can significantly bolster the case. This evidence can serve as a tangible link between the allegation and the party involved, enabling a more thorough investigation.

Not including personal contact information is another common oversight. Although reporting can be done anonymously, offering a way for the IRS to contact you if further information is needed can be beneficial. It allows the IRS the opportunity to clarify any ambiguities or to gather additional details that can aid in the investigation. Individuals should be aware, however, that their identity is protected by law and cannot be disclosed.

A frequent misstep is submitting the form without reviewing it for accuracy and completeness. This could lead to misunderstandings or the omission of critical information. Taking the time to double-check the form can prevent delays in processing and ensure that the report is as effective as possible.

Lastly, some individuals mistakenly believe that once they submit Form 3949-A, they will be updated regularly on the status of the investigation. However, due to federal privacy laws, the IRS is unable to provide updates or disclose information about actions taken on reported cases. This misconception can lead to frustration and disappointment. It's beneficial to have realistic expectations regarding feedback and to understand the confidentiality constraints within which the IRS operates.

Documents used along the form

When dealing with tax-related concerns, specifically around reporting suspected tax law violations, the IRS 3949-A form is often utilized. This form serves as a crucial tool for alerting the IRS to potential fraud or non-compliance. However, to support the allegations made or provide additional context, several other forms and documents might also come into play. It's important to be familiar with these additional resources to ensure that the process is as thorough and informative as possible.

Form 4506: This is a request for a copy of a tax return. It is often used to obtain previous tax returns of an individual or business, which can provide concrete evidence of discrepancies or fraud.
Form 14039: Identity Theft Affidavit. If the issue involves identity theft, this form is essential. It allows individuals to report the misuse of their identity to the IRS, potentially affecting their taxes.
Form 8821: Tax Information Authorization. This document gives permission for someone else to access your tax records. It is useful in cases where a third party needs to review documents to assist in the investigation.
Form 211: Application for Reward for Original Information. This form is for those who would like to claim a reward for providing information that leads to detecting fraud. It underlines the incentive for whistleblowers.
Form 1040: U.S. Individual Income Tax Return. While not directly related to reporting fraud, discrepancies on a Form 1040 that are spotted by an individual can lead to the submission of Form 3949-A.
Form 1099: Various versions of this form report income from self-employment, interest, dividends, government payments, and more. Disparities in reported income on these forms can also be a trigger for concern.
Bank Statements and Receipts: Though not official IRS forms, these documents can be crucial in providing the necessary evidence to support claims of tax evasion or fraud. Detailed records might highlight unreported income or fabricated deductions.

Together, these forms and documents form a comprehensive toolkit for addressing and reporting on various types of tax concerns. Whether it's gathering evidence of fraud, clarifying tax record discrepancies, or protecting one's identity, each plays a vital role in the larger process of maintaining honesty and integrity within the tax system.

Similar forms

The IRS Form 3949-A is designed for reporting suspected tax law violations. Similar to this, the IRS Form 14039, Identity Theft Affidavit, is used when someone believes their personal information has been compromised and used fraudulently to file taxes. Both forms serve as tools for individuals to report illicit activities to the IRS, although they focus on different types of fraudulent actions.

Another related document is the IRS Form 14242, Report Suspected Abusive Tax Promotions or Preparers. This form is specifically aimed at reporting tax avoidance schemes and the preparers who promote them. Like Form 3949-A, it is a reporting tool for individuals to alert the IRS about questionable tax practices, but it focuses more narrowly on abusive tax schemes rather than a broad range of tax law violations.

The FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR), shares a common purpose with IRS Form 3949-A in terms of reporting. While the FBAR is specifically for disclosing foreign financial accounts exceeding a certain threshold, both forms play a crucial role in ensuring tax compliance and transparency regarding financial matters.

Similarly, the IRS Form 8938, Statement of Specified Foreign Financial Assets, is akin to Form 3949-A because it deals with the disclosure of information. Form 8938 is used by taxpayers to report specified foreign financial assets. Both forms are integral to preventing tax evasion and ensuring individuals comply with U.S. tax laws.

The IRS Form 211, Application for Reward for Original Information, is another document related to Form 3949-A. Form 211 is used by individuals who wish to provide information about tax law violations in exchange for a potential reward. Both forms enable the IRS to gather information on tax evasion, but Form 211 also includes an incentive for the informant.

The IRS Form 8300, Report of Cash Payments Over $10,000 Received in a Trade or Business, shares similarities with Form 3949-A in its role in combating money laundering and ensuring the integrity of financial transactions. Although Form 8300 is specifically for reporting large cash transactions, both documents help maintain the legality of financial operations.

Treasury Form TD F 90-22.1, Report of Foreign Bank and Financial Accounts, although now replaced by FinCEN Form 114, was previously used for similar reporting purposes as IRS Form 3949-A in regards to foreign accounts. The essence of both forms is to promote transparency and compliance with financial regulations.

The Whistleblower – Informant Award, while not a form, is a program by the IRS that complements the purpose of Form 3949-A. This program encourages individuals to report tax violations by offering financial rewards. The synergy between the program and the form strengthens the IRS’s capability to detect and investigate tax-related malfeasance.

Lastly, the IRS Form 1040, U.S. Individual Income Tax Return, although primarily a tax filing document, indirectly relates to Form 3949-A in the ecosystem of tax compliance and reporting. Misfiling or fraudulent information on Form 1040 can be subject to reporting through Form 3949-A, highlighting their interconnected roles in upholding tax law integrity.

Dos and Don'ts

When filling out the IRS 3949-A form, a document designed for reporting suspected tax fraud activity, there are specific dos and don'ts to keep in mind to ensure the process is handled appropriately and effectively. Following these guidelines can help in providing clear, useful information to the IRS, thereby aiding in their investigation.

Do:

Provide detailed information: Include all relevant details about the person or business you are reporting, such as names, addresses, and the nature of the tax fraud you suspect. The more specific you are, the easier it will be for the IRS to initiate an investigation.
Describe the alleged violation clearly: Clearly articulate the type of tax fraud you believe is being committed. Whether it's underreporting income, claiming false deductions, or another form of evasion, detailing the violation can significantly aid the IRS’s understanding and response.
Include documentation if possible: If you have access to documents that can substantiate your claims, consider including them with your report. While not mandatory, providing documentation can enhance the credibility of your allegation and assist the IRS in its investigation.
Remember to sign the form: Your signature is required to process the form. Even though you can report tax fraud anonymously, a signature adds veracity to your claim and may sometimes be necessary for the IRS to proceed with certain types of complaints.

Don't:

Submit incomplete forms: Avoid sending in the form without filling in all the necessary information. Incomplete forms can lead to delays in investigation or the IRS being unable to take any action.
Report baseless allegations: Ensure that your suspicion of tax fraud has a factual basis. Unsubstantiated claims can waste valuable IRS resources and potentially harm innocent parties.
Forget to update your contact information: If you're open to being contacted by the IRS for further information, make sure your contact details are accurate and up to date. This can be crucial in case the IRS needs additional details or clarification.
Assume immediate action: Understand that investigations take time. The IRS receives a large volume of reports and works diligently to assess and act on each. Immediate results from your report may not be evident, but your information is valuable and contributes to the integrity of the tax system.

Misconceptions

There are numerous misconceptions regarding the IRS Form 3949-A, which is central to reporting suspected tax law violations. This confusion can lead to hesitations or inaccuracies in filling out and submitting the form. Below is a list of eight common misconceptions and the truths behind them:

Form 3949-A is only for reporting individuals. Many people believe that this form is solely used to report individual taxpayers. However, it can be used to report businesses, estates, and trusts suspected of violating tax laws, in addition to individuals.
The information provided on Form 3949-A will lead to an immediate audit of the reported party. Filing this form does not automatically trigger an audit. The IRS uses the information to identify potential tax law violations, but a comprehensive evaluation process determines whether an audit or investigation is warranted.
You need concrete evidence to file a Form 3949-A. While having concrete evidence of a tax violation helps, it is not a strict requirement. Taxpayers are encouraged to report suspected fraud even if they cannot provide detailed proof.
The person filing Form 3949-A will be informed about the investigation's progress. Due to federal privacy laws, the IRS cannot disclose the status or results of an investigation to the person who reported the suspected fraud. After filing, the reporter will not receive updates or outcomes.
Filing Form 3949-A will lead to a financial reward. Not all reports result in financial compensation. The IRS does have reward programs for whistleblowers, but eligibility for rewards depends on various factors, including the amount of the additional taxes, penalties, and interest ultimately collected as a result of the report.
You must identify yourself when reporting tax fraud. It's a common misconception that your identity must be disclosed when submitting Form 3949-A. While providing your contact information may assist the IRS if additional information is needed, it is not mandatory to report suspected tax fraud.
Form 3949-A can be filed online. At the time of writing, the IRS does not provide an online submission option for Form 3949-A. Individuals must mail the completed form to the designated address provided by the IRS.
Any tax disagreement should be reported on Form 3949-A. Some believe that this form is the right venue for any disagreement or concern with the IRS. However, Form 3949-A is specifically for reporting suspected fraud and does not pertain to disputes over tax liabilities or the interpretation of tax laws. For these types of concerns, other forms and procedures exist within the IRS.

Understanding these misconceptions is crucial for effectively using Form 3949-A and ensuring that suspected tax violations are reported correctly and with the appropriate expectations regarding outcomes and anonymity.

Key takeaways

The IRS 3949-A form is an important document designed to report suspected tax law violations to the Internal Revenue Service. Understanding how to properly fill out and use this form is crucial for anyone wishing to report fraud anonymously. Below are key takeaways to help guide individuals through this process effectively:

Anonymity: Filling out Form 3949-A allows you to report tax fraud anonymously. However, providing your contact information can assist the IRS if further information is needed, though it's not mandatory.
Type of Information Required: When completing the form, specific details about the person or entity you are reporting is necessary, including the name, address, and the type of tax fraud you suspect they are involved in.
Detail Specifics: Providing detailed information about the tax violation, including how you became aware of it and any relevant dates or amounts, will assist the IRS in its investigation.
Evidence Submission: While submitting evidence with the form is not required, doing so can substantially support your claims. Copies of documents, rather than originals, should be sent.
Where to Send the Form: Once completed, the 3949-A form can be mailed to the Internal Revenue Service. The specific mailing address can be found on the IRS website or by contacting them directly.
Follow-Up Expectations: After submitting the form, don’t expect immediate feedback or updates due to the confidentiality of tax investigations. The IRS takes every report seriously but may not inform you of the outcome due to privacy laws.

Thoroughly understanding and utilizing the IRS 3949-A form is pivotal for individuals looking to report tax-related misconduct. By carefully compiling and submitting relevant information, citizens play a key role in maintaining the integrity of the tax system.

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