Where to send a report about someone's taxes
The IRS has a specific form and process for reporting suspected tax fraud or unreported income. You submit Form 211 (Application for Award for Original Information) or an unsigned Form 3949-A (Book of Accounts) to the IRS Criminal Investigation division, or you can file a report online through the IRS website without using a form.
The online reporting tool is the fastest route. Go to the IRS website and look for "Report Suspected Tax Fraud Activity" — you can file anonymously and do not need to create an account. If you prefer paper, mail Form 211 to the IRS Criminal Investigation office that covers your region. The IRS website lists the mailing address for each field office by state.
You do not need a lawyer, accountant, or third party to file a report. You can do this yourself, and the IRS does not require you to provide your name or contact information if you file online or submit an unsigned form.
Key Takeaways
- The IRS accepts reports through its online tool, by mail using Form 211, or through unsigned Form 3949-A sent to the Criminal Investigation division.
- You can file a report anonymously and do not need to identify yourself unless you are seeking a financial reward for the information.
- Reports about unreported income, hidden assets, cash businesses, or false deductions all go through the same process.
- The IRS does not confirm receipt of anonymous reports or provide updates on what happens after you file.
- If your report leads to a successful investigation and recovery of taxes owed, you may be awarded 15 to 30 percent of the amount collected, but only if you filed using Form 211 with your identity.
What information to include in your report
The more specific your report, the more useful it is to the IRS. Include the person's name, address, phone number, and employer if you know them. Describe what you believe they are doing wrong — for example, "operates a cash restaurant but reports no income," or "claims business expenses for a hobby," or "receives unreported payments from a side job."
Include dates, amounts, and specific examples if you have them. If you know they received a large cash payment, a gift that was not reported, or income from a source they did not disclose on their tax return, say so. If you have documents — bank statements, emails, receipts, photographs — describe what they show. You do not need to attach the documents themselves, but describing what evidence exists helps the IRS decide whether to investigate.
If you are reporting a business, include the business name, location, and type of work. If you know the person filed a tax return but you believe the information on it is false, say that too. The IRS uses all of this to decide whether the report warrants investigation.
Anonymous reports versus reports seeking a reward
If you file anonymously — through the online tool or using an unsigned form — you will not receive any payment even if the IRS recovers money. You also will not receive updates about whether your report was investigated or what the outcome was. The IRS does not contact anonymous reporters.
If you want to be considered for a financial reward, you must file Form 211 with your name, address, and contact information. The IRS will not pay you unless the investigation results in a recovery of at least $2 million in taxes, penalties, and interest combined. If it does, you receive 15 to 30 percent of the amount collected. The IRS decides the exact percentage based on how useful your information was and how much work the IRS had to do to investigate.
Form 211 also means the IRS may contact you for more details, and your identity may become known to the person you reported if the case goes to court. Weigh anonymity against the possibility of a reward before you decide which route to take.
What happens after you file a report
The IRS Criminal Investigation division receives thousands of reports each year. They prioritize cases based on the amount of money involved, the type of fraud, and how clear the evidence is. A report about a large unreported income stream or a business hiding cash is more likely to be investigated than a report about someone claiming a questionable deduction.
If the IRS decides to investigate, they do so quietly. They may contact the person's employer, bank, or other third parties to gather information. They may request records from the person themselves. This process can take months or years. If they find evidence of fraud, they may assess additional taxes, penalties, and interest, or they may refer the case to the Department of Justice for criminal prosecution.
If you filed anonymously, you will not know whether the investigation happened or what the result was. If you filed Form 211 seeking a reward and the IRS recovers money, they will contact you with the outcome and the amount of your award. The award is taxable income to you.
Who you should and should not report to
Report to the IRS, not to state tax agencies, local police, or the FBI, unless the person is also committing a separate crime like money laundering or identity theft. State tax agencies have their own reporting processes, but the IRS handles federal income tax fraud. If you suspect both federal and state tax fraud, you can report to both, but start with the IRS.
Do not report through social media, news outlets, or public forums. Those channels do not reach the IRS and may expose your identity. Use only the official IRS online tool, Form 211, or Form 3949-A mailed to the Criminal Investigation office.
If the person works for a government agency and you suspect they are committing fraud, you can still report to the IRS. The IRS investigates federal employees the same way they investigate anyone else.
Common reasons people file reports
The most common reports involve cash businesses — restaurants, bars, salons, construction companies — where the owner reports little or no income despite obvious revenue. Other frequent reports involve people who claim large business deductions for activities that are hobbies, or who claim dependents they do not support, or who report losses year after year without a realistic plan to make a profit.
People also report spouses or ex-partners who hide income or assets during divorce or custody disputes, family members who inherit money and do not report it as income, and employees who receive unreported payments under the table. Cryptocurrency transactions, rental income from undisclosed properties, and income from online sales are also common subjects of reports.
You do not need to be certain the person broke the law. If you have a reasonable suspicion based on what you have seen or heard, you can file a report. The IRS will decide whether there is enough evidence to investigate.
Frequently Asked Questions
Can the person I report find out it was me?
If you file anonymously, no. If you file Form 211 seeking a reward and the case goes to criminal court, your identity may become known through the discovery process, though the IRS tries to protect reporter confidentiality. If the case stays civil (the IRS just assesses taxes and penalties), your name is unlikely to be disclosed.
What if I report someone and they retaliate against me?
If you report your employer or a family member and they punish you for it, that may be illegal retaliation. Document what happens and report it to the Department of Labor (if you are an employee), your state labor board, or an employment attorney. The IRS does not handle retaliation cases.
Do I need proof before I report someone?
No. You can report based on suspicion. You do not need documents, bank statements, or testimony from others. The IRS will investigate if they think it is worth their time. Specific details and examples make your report stronger, but lack of proof does not disqualify you from filing.
How long does it take to get a reward if my report leads to a recovery?
The IRS does not set a timeline. Investigations can take years, and the award is paid only after the taxes, penalties, and interest are actually collected. If the person appeals or the case goes to court, the timeline extends further. You may wait several years between filing and receiving payment.
Can I report someone anonymously and still get a reward?
No. Rewards are only available if you file Form 211 with your name and contact information. Anonymous reports are free to file but come with no payment and no updates on the outcome.