Where and how to report suspected tax fraud

The IRS has a dedicated channel for reporting suspected tax fraud: the Form 13909, also called the Fraud Referral Form. You file it with the IRS Criminal Investigation division, which is the agency's law enforcement arm. You can submit the form by mail, fax, or through the IRS website's online whistleblower portal.

The form itself is straightforward — it asks you to describe what you suspect, who you suspect, and what evidence you have. You do not need to be certain; suspicion based on specific details is enough to file. The IRS takes these reports seriously because tax fraud costs the government billions annually and affects honest taxpayers.

If you have evidence of fraud involving a specific business or individual, you can also report it to the IRS Criminal Investigation hotline at 1-800-366-4484. This line connects you to an agent who can answer questions about whether your situation warrants a report and how to proceed.

Key Takeaways

  • Form 13909 is the official IRS document for reporting suspected tax fraud, and you can file it by mail, fax, or online through the IRS whistleblower portal.
  • You do not need proof of fraud to file — specific details about what you observed and why you suspect wrongdoing are sufficient.
  • The IRS Criminal Investigation division handles fraud reports separately from routine tax questions, and they investigate cases that meet their threshold for criminal prosecution.
  • If you reported fraud and the IRS recovers money as a result, you may be may have access to to a reward of 15 to 30 percent of the recovery, though this is not may provide.
  • Reports are confidential; the IRS does not disclose your identity to the person or business you reported without your consent.

What information you need to include on Form 13909

The form asks for basic identifying information about the person or business you suspect of fraud, along with a description of the suspected activity. Be as specific as possible: if you suspect someone is underreporting income, describe what income you believe they received and why you think it was not reported. If you suspect inflated deductions, explain which deductions and why they seem false.

Include dates, amounts, and names of other people involved if you know them. If you have documents — emails, receipts, bank statements, or business records — describe them and explain how you obtained them. The IRS will not ask you to provide originals through the form itself, but having them available matters if an investigator contacts you later.

You do not need to be a tax expert to file. Phrases like "I believe this person is hiding income" or "These deductions do not match the business type" are sufficient. The IRS Criminal Investigation team has the expertise to evaluate whether your suspicion points to actual fraud.

How to file Form 13909

You have three options for submitting the form. The fastest and most direct is the IRS online whistleblower portal at www.irs.gov/fraud. This portal lets you file immediately and provides a confirmation number. You can also mail the form to the IRS Criminal Investigation office in your region — the form itself lists the correct address for your state.

Faxing is a third option; the fax number appears on Form 13909. If you mail or fax, keep a copy for your records and note the date you sent it. Online filing is generally faster because the IRS receives it immediately and can begin processing without mail delays.

The form is available on the IRS website as a PDF you can print and fill by hand, or you can type it and print it. There is no fee to file, and you do not need to sign the form if you file online, though you will need to provide your contact information so the IRS can reach you if investigators have questions.

What happens after you file a fraud report

After you submit Form 13909, the IRS Criminal Investigation division reviews it to decide whether it meets their threshold for investigation. Not every report leads to an investigation — the IRS prioritizes cases involving large amounts of money, organized schemes, or public officials. A report about a neighbor's tax return might not trigger an investigation, but a report about a business systematically hiding millions in income likely will.

If the IRS decides to investigate, an agent may contact you for more details. They may ask follow-up questions, request documents you mentioned, or ask you to clarify your timeline. You are not required to participate further, but cooperating helps the investigation move forward. The IRS will not tell you the outcome of the investigation — that information is confidential.

The investigation process can take months or years. Criminal tax cases are complex and require extensive documentation. If the IRS finds evidence of fraud and prosecutes, the case goes through the federal court system, which adds time. You will not receive updates on the status unless you are called as a witness.

The whistleblower reward program

If your report leads to a successful prosecution or settlement where the IRS recovers more than $2 million, you may be may have access to to a reward. The reward ranges from 15 to 30 percent of the amount recovered, though the exact percentage depends on factors like the quality of your information and how much the IRS had to investigate on its own.

To be considered for a reward, you must file Form 13909 through the official whistleblower program. Simply reporting to the Criminal Investigation hotline does not put you in the reward program. If you are may be able to access and the IRS recovers money, they will contact you about the reward process. The reward is taxable income, and you will receive a Form 1099 for it.

Rewards are not may provide, and most fraud reports do not result in recoveries large enough to trigger them. The program exists to incentivize people with inside knowledge — employees, accountants, or business partners — to come forward with information that would be difficult for the IRS to discover otherwise.

Reporting fraud you witnessed at work

If you suspect tax fraud by your employer or a client you work with, you have the same reporting options as anyone else. Filing Form 13909 is confidential; the IRS does not disclose your identity to the person or business you reported without your consent. However, if the case goes to trial and you are a key witness, you may be subpoenaed to testify, which would reveal your identity.

Before reporting, consider whether you have other options. If your company has an internal compliance or ethics hotline, using it first may resolve the issue without involving law enforcement. If you believe the fraud is serious or your company is ignoring your concerns, filing with the IRS is appropriate.

Be aware that federal law protects whistleblowers from retaliation by employers. If you report suspected fraud and your employer fires you, demotes you, or reduces your pay in response, you may have grounds for a legal claim. Document the timing of your report and any adverse employment action that follows.

Other ways to report tax fraud

Form 13909 is the primary channel, but you can also report suspected fraud directly to the IRS Criminal Investigation hotline at 1-800-366-4484. This line is staffed during business hours and connects you to an agent who can answer questions about your situation before you file a formal report.

If the fraud involves identity theft — someone filing a tax return using your Social Security number or someone else's — report it to the IRS Identity Theft Hotline at 1-800-908-4490. This is a separate process from criminal fraud reporting and is handled by a different IRS division.

For fraud that also involves money laundering, structuring deposits to avoid reporting, or other financial crimes, you can report to the Financial Crimes Enforcement Network (FinCEN) or the FBI. The IRS Criminal Investigation division coordinates with these agencies, so reporting to one may lead to coordination with others.

Frequently Asked Questions

Do I need to provide my name when I report fraud?

You do not have to provide your name on Form 13909, but the IRS asks for your contact information so they can reach you if investigators need clarification. If you want to remain anonymous, you can file without contact details, though this limits the IRS's ability to follow up with you. Anonymous reports are still reviewed and investigated if they contain specific, credible information.

What if I'm not sure if what I saw is actually fraud?

File the report anyway. Describe what you observed and explain why it seems suspicious to you. The IRS Criminal Investigation team has the expertise to determine whether your suspicion points to actual fraud. It is better to report something that turns out to be innocent than to stay silent about something that is not.

Can I report fraud anonymously online?

Yes. The IRS online whistleblower portal at www.irs.gov/fraud allows you to file Form 13909 without providing identifying information. You will receive a confirmation number, but the IRS will not know who you are unless you include your contact details in the form itself.

How long does it take for the IRS to investigate a fraud report?

There is no set timeline. Simple cases might be resolved in months; complex cases involving multiple years of returns or multiple people can take years. The IRS prioritizes cases involving large amounts of money or organized schemes, so your case's timeline depends on its complexity and the IRS's current workload.

What if the person I reported is found not guilty in court?

A not-guilty verdict does not affect your report or your potential reward. The reward is based on whether the IRS recovers money, not on criminal conviction. Civil settlements and tax assessments can result in recovery even if a criminal case is dismissed or results in acquittal.