Where and how to report suspected tax evasion

You can report suspected tax evasion to the IRS using Form 13909, which is a paper form you mail to the IRS Criminal Investigation division. You can also report online through the IRS website at www.irs.gov/form13909, which opens a secure form you fill out and submit directly. Both routes go to the same place — the IRS Criminal Investigation unit — and both are free.

The online form is faster and more common now. You do not need to create an account or log in. You fill out the form with what you know about the person or business, what tax violation you suspect, and any documents or evidence you have. The IRS accepts reports anonymously through either method.

Reports can take months or years to result in action, and the IRS does not contact you to say what happened. If you are a whistleblower with inside knowledge of a scheme involving more than $2 million in unpaid taxes, you may be may be able to access for a separate whistleblower award program, which does provide feedback and potential payment — but that requires a different process and a lawyer is typical.

Key Takeaways

  • Form 13909 is the official IRS form for reporting tax evasion, and you can submit it online at www.irs.gov/form13909 or by mail to the IRS Criminal Investigation office.
  • You can report anonymously, and you do not need to provide your name, address, or contact information.
  • Include specific details: the person's or business's name, address, what tax violation you suspect, and any documents or evidence you have.
  • The IRS Criminal Investigation division handles the report, but you will not receive updates on whether an investigation opened or what the outcome was.
  • If you have inside knowledge of a scheme involving $2 million or more in unpaid taxes, you may may have access to for a whistleblower award through a separate process.

What information to include in your report

The more specific you are, the more useful your report is. Include the person's or business's full legal name, their address, and their phone number if you have it. If it is a business, include the business name, the type of business, and the owner's name if you know it.

Describe what you suspect: underreported income, false deductions, unreported cash payments, offshore accounts, or payroll tax evasion. Give dates or time periods if you can. For example, "paid employees in cash without filing W-2s from 2019 to 2023" is far more useful than "pays people under the table."

Attach or describe any documents you have: bank statements, invoices, receipts, emails, text messages, or photographs. You can upload files directly in the online form. If you are mailing the form, include copies (never originals) of any evidence.

Anonymous reporting and your privacy

You can submit Form 13909 without your name, address, phone number, or email. The IRS accepts anonymous reports and does not require you to identify yourself. If you choose to remain anonymous, you will not receive any follow-up communication about your report.

If you provide your contact information, the IRS may reach out with questions, but this is not may provide. Most reports do not result in contact. Your information is kept confidential and is not shared with the person or business you are reporting.

The difference between criminal and civil tax violations

Tax evasion is a criminal violation — it means deliberately hiding income or falsifying records to avoid taxes. The IRS Criminal Investigation division handles these cases and can refer them to federal prosecutors for criminal charges, which can result in prison time and fines.

A civil violation is a mistake or negligence — underreporting income by accident, claiming a deduction you are not may have access to to, or making an honest error. Civil violations result in back taxes, interest, and penalties, but not criminal prosecution. If you are reporting something you believe is intentional fraud, you are reporting a criminal matter.

The IRS also has a civil fraud penalty (75% of the underpaid tax) separate from criminal prosecution. Your report goes to Criminal Investigation, which decides whether the facts support a criminal case, a civil case, or both.

What happens after you submit your report

After you submit Form 13909, the IRS Criminal Investigation division receives it and adds it to their case queue. They do not send you a confirmation or receipt. They do not tell you whether they opened an investigation, whether they found evidence of evasion, or what action they took.

Criminal Investigation prioritizes cases based on the amount of money involved, the strength of the evidence, and their current workload. A report about a small cash business may take years to investigate, or may not be investigated at all. A report about a large corporation or a scheme involving millions of dollars is more likely to move faster.

If an investigation leads to criminal charges, you may learn about it through news reports or public court records. You will not receive official notification from the IRS.

When to consider the whistleblower award program instead

If you have inside knowledge of tax fraud — meaning you worked there, had access to records, or were part of the scheme — and the unpaid taxes total more than $2 million, you may be may be able to access for the IRS Whistleblower Program. This is different from Form 13909 and offers potential financial reward and some legal protections.

The whistleblower program requires you to file Form 211 and provide detailed information and documents. You will receive updates on the case, and if the IRS collects money as a result of your information, you may receive 15% to 30% of what they collect (up to a cap). This process is complex and usually requires a lawyer.

If you are simply reporting something you heard about or observed from outside, Form 13909 is the right path. If you are a former employee or someone with direct access to the company's records or operations, consult a lawyer about whether the whistleblower program fits your situation.

Frequently Asked Questions

Can I report someone anonymously?

Yes. You do not have to provide your name, address, phone number, or email on Form 13909. You can submit it online or by mail without identifying yourself. If you do provide contact information, the IRS may reach out with questions, but this is not may provide.

What if I am not sure whether it is tax evasion or just aggressive accounting?

Report it anyway. You do not have to prove it is evasion — you only have to describe what you observed and let the IRS Criminal Investigation division decide. Include as much detail as you can about what you saw, when you saw it, and what documents exist.

How long does it take for the IRS to investigate?

There is no set timeline. Criminal Investigation prioritizes cases by amount and evidence. Some cases take months, others take years, and some may not be investigated at all. You will not receive updates on the status.

Will the person I report know it was me?

Not from the IRS. If an investigation happens and leads to charges, the person will know they are under investigation, but the IRS does not tell them who reported them. However, if you tell other people you reported someone, they may find out that way.

Can I get paid for reporting tax evasion?

Not through Form 13909. That form does not offer payment. The IRS Whistleblower Program (Form 211) offers potential payment of 15% to 30% of collected taxes if you have inside knowledge and the unpaid taxes exceed $2 million. That requires a separate process and usually a lawyer.