Where and how to report suspected tax fraud

The IRS has a dedicated channel for reporting tax fraud: the Form 13909, also called the Fraud Referral Form. You file it with the IRS Criminal Investigation division, which is separate from the regular tax examination process. The form itself is short — it asks what fraud you suspect, who committed it, and what evidence you have seen.

You can submit Form 13909 by mail to the IRS Criminal Investigation office in your state, or you can report online through the IRS website at irs.gov/fraud. The online form is faster and requires no printing or postage. Either way, you do not need to be a tax professional or have complete documentation — the IRS asks only that you describe what you observed and why you believe it is fraudulent.

If you are a business owner or employee reporting fraud by your company or a coworker, you can also contact the IRS Criminal Investigation Hotline at 1-800-366-4484. This line is monitored during business hours and connects you to an agent who can answer questions about what to report and how.

Key Takeaways

  • Form 13909 is the official IRS form for reporting tax fraud, and you can file it online at irs.gov/fraud or by mail to your state's Criminal Investigation office.
  • You do not need complete proof or documentation — describe what you observed and let the IRS decide whether to investigate.
  • The IRS Criminal Investigation division handles fraud reports separately from routine tax audits, and they have authority to pursue criminal charges.
  • If you report fraud by your employer or a business you work for, you may be protected from retaliation under federal whistleblower laws.

What counts as tax fraud the IRS will investigate

Tax fraud means deliberately providing false information on a tax return to reduce taxes owed. Common examples include claiming false deductions, hiding income, inflating business expenses, claiming dependents who do not exist, or using someone else's Social Security number. The key word is deliberate — honest mistakes or misunderstandings of tax law are not fraud.

The IRS distinguishes between tax fraud (a criminal matter handled by Criminal Investigation) and tax evasion (the broader term for any illegal attempt to avoid taxes). Criminal Investigation focuses on cases where someone knowingly filed a false return or concealed income. They prioritize cases involving large dollar amounts, organized schemes, or public figures, but they will open a file on any credible report.

If you suspect fraud by a tax preparer — someone who filed your return or someone else's return with false information — that is also reportable. Tax preparers who knowingly file fraudulent returns can face criminal charges, and the IRS takes these cases seriously because they affect many taxpayers.

What information to gather before you report

You do not need a complete case file, but the more specific you are, the more useful your report. Write down the person's name, address, and Social Security number or employer identification number if you know it. Note the tax year or years you suspect fraud occurred in. Describe what you observed — for example, "I saw the owner claim $50,000 in fake consulting expenses" or "My coworker told me she reported $20,000 less income than she actually earned."

If you have documents, keep them. Bank statements, emails, receipts, pay stubs, or copies of the actual tax return are all helpful. You do not have to attach them to Form 13909, but if you have them, mention them in your description so the IRS knows they exist. If you are reporting your employer or a business partner, note the dates and amounts involved — the more concrete, the better.

Do not contact the person you suspect of fraud or try to gather evidence from their files without permission. That can create legal problems for you. Instead, report what you already know and let the IRS Criminal Investigation team decide whether to pursue it.

How the IRS investigates after you report

After you file Form 13909, the IRS Criminal Investigation division reviews your report to decide whether to open an investigation. This process is not quick — there is no set timeline. If they decide to investigate, they will examine the suspect's tax returns, bank records, and other financial documents. They may interview witnesses, including you.

You will not receive updates on the status of your report. The IRS does not tell reporters whether an investigation was opened, whether charges were filed, or what the outcome was. This is by design — Criminal Investigation keeps investigations confidential to protect the integrity of their work and to avoid tipping off suspects.

If the IRS finds evidence of fraud, they may pursue criminal charges, which can result in fines and prison time. They may also pursue civil penalties, which are financial penalties added to the taxes owed. In some cases, they may simply adjust the person's tax return and bill them for back taxes and interest without filing criminal charges.

Whistleblower protections if you report your employer

If you report tax fraud by your employer, your company, or a business you work for, federal law protects you from retaliation. Your employer cannot fire you, demote you, reduce your pay, or punish you in any way because you reported fraud to the IRS. This protection applies whether you report internally (to your company's compliance officer) or directly to the IRS.

If you believe you have been retaliated against for reporting, you can file a complaint with the Occupational Safety and Health Administration (OSHA) within 30 days of the retaliation. OSHA will investigate and can order your employer to reinstate you, pay back wages, and pay damages. You do not need a lawyer to file, and OSHA does not charge a fee.

Keep records of the retaliation — dates, what happened, who was involved, and any witnesses. If you reported the fraud in writing (email, letter, or form), keep a copy. These records strengthen your case if you later need to file a retaliation complaint.

Other ways to report tax fraud

Form 13909 is the primary channel, but you have other options. If you suspect fraud by a specific business or industry, you can contact your state's tax agency or attorney general's office — many states have their own fraud investigation units. If the fraud involves a tax preparer, you can report them to the IRS Office of Professional Responsibility or to your state's licensing board if they are a CPA or enrolled agent.

If you have evidence of 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. These agencies work with the IRS on complex cases.

For most straightforward tax fraud — someone filing a false return or hiding income — Form 13909 is the right choice. It routes your report directly to the people with authority to investigate and prosecute.

Frequently Asked Questions

Can I report tax fraud anonymously?

Yes. You can file Form 13909 online or by mail without providing your name or contact information. However, if the IRS needs to follow up with you as a witness, they will not be able to reach you. Providing your contact details does not make you publicly identifiable — the IRS keeps reporter information confidential.

What happens if my report turns out to be wrong?

If you report in good faith based on what you observed, you are not liable for damages even if the IRS later determines there was no fraud. The law protects people who report suspected fraud honestly. However, if you knowingly file a false report to harm someone, that is a separate crime.

Will I get money if the IRS prosecutes based on my report?

The IRS has a whistleblower award program, but it applies only to reports of substantial tax underpayment — generally cases involving more than $2 million in unpaid taxes. If your case qualifies and the IRS collects money, you may receive 15 to 30 percent of what they collect. You must file Form 211 to be considered for an award.

How long does a criminal investigation take?

Criminal investigations typically take one to three years from the time the IRS opens the case to the time charges are filed, if charges are filed at all. Many investigations close without criminal charges. There is no way to know the timeline for your specific report.

Can I report someone who is not filing taxes at all?

Yes. If someone is earning income but deliberately not filing a tax return, that is tax fraud. Report it using Form 13909 with whatever information you have — their name, the type of income, and the years involved. The IRS will determine whether to investigate.