Contents
The IRS 3949-A form plays a crucial role in the enforcement of tax compliance and the reporting of potential tax violations. Designed for individuals who suspect that someone may be engaging in tax fraud or other illegal activities related to tax obligations, this form allows citizens to take an active role in maintaining the integrity of the tax system. By submitting the 3949-A, you can report concerns about various issues, including unreported income, false deductions, or even the misuse of tax-exempt status. The information provided on this form is kept confidential, ensuring that the identity of the informant remains protected. Understanding how to properly fill out and submit the IRS 3949-A is essential for those who wish to contribute to the fight against tax evasion. This article will guide you through the major aspects of the form, including its purpose, the types of violations that can be reported, and the steps to take when submitting your concerns to the IRS.
Preview - IRS 3949-A Form
Department of the Treasury - Internal Revenue Service
OMB Number
Form 3949-A
1545-1960
Information Referral
(October 2020)
(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)
Married Single Head of Household Divorced Separated
k. Name of spouse
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
3. 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)
4. Unreported income and tax years
Fill in Tax Years and dollar amounts, if known (e.g., TY 2010- $10,000)
TY $ TY $ TY $ TY $ TY $ TY $
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.
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 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:
o If you suspect your identity was stolen. Use Form 14039. Follow “Instructions for Submitting this Form” on Page 2 of
Form 14039.
o To report suspected misconduct by your tax return preparer. Use Form 14157. Submit to the address on the Form
14157.
o If 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.
o If 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.
o To 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.
o To 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)
Document Specifics
| Fact Name | Details |
|---|---|
| Purpose | The IRS Form 3949-A is used to report suspected tax fraud or tax law violations. |
| Filing Method | This form can be submitted by mail to the IRS, ensuring confidentiality for the whistleblower. |
| Eligibility | Anyone can file Form 3949-A if they have information about tax fraud or violations. |
| Confidentiality | The identity of the person submitting the form is kept confidential by the IRS. |
| Information Required | Details about the suspected fraud, including the taxpayer's name, address, and the nature of the violation, are required. |
| State-Specific Forms | Some states have their own forms for reporting tax fraud, governed by state tax laws. |
| Response Time | The IRS does not provide a timeline for responding to reports submitted via Form 3949-A. |
| Follow-Up | Individuals who file this form may not receive updates, as investigations are conducted confidentially. |
IRS 3949-A: Usage Instruction
After completing the IRS 3949-A form, it is essential to submit it to the appropriate address. The next steps involve ensuring that all information is accurate and sending the form to the IRS for review.
- Obtain a copy of the IRS 3949-A form. You can download it from the IRS website or request a physical copy.
- Begin by filling in your personal information at the top of the form. Include your name, address, and contact information.
- Provide the information of the person or entity you are reporting. This includes their name, address, and any other relevant details.
- Clearly describe the tax issue or suspected violation. Be specific and include any known dates, amounts, and other pertinent facts.
- If you have supporting documents, mention them in the appropriate section of the form. Attach copies of these documents if necessary.
- Indicate whether you would like to remain anonymous. If you choose to remain anonymous, do not include your name or contact information.
- Review the completed form carefully. Ensure that all sections are filled out accurately and that there are no errors.
- Sign and date the form at the bottom. Your signature confirms that the information provided is true to the best of your knowledge.
- Mail the completed form to the address specified in the instructions. Ensure you use the correct postage and consider sending it via certified mail for tracking.
Learn More on IRS 3949-A
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What is the IRS 3949-A form?
The IRS 3949-A form is used to report suspected tax fraud or tax law violations. This form allows individuals to provide information about someone they believe is not complying with tax laws. It can be a valuable tool for citizens who want to help ensure that everyone pays their fair share of taxes.
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Who can file the IRS 3949-A form?
Anyone can file the IRS 3949-A form. If you have knowledge of tax fraud or violations, you can report it. This includes individuals, businesses, and organizations. However, it’s important to have credible information before submitting the form to ensure that it is taken seriously.
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What information do I need to provide on the form?
When filling out the IRS 3949-A form, you should include:
- The name and address of the person or business you are reporting.
- A description of the suspected violation.
- Your contact information, although you can choose to remain anonymous.
Providing as much detail as possible will help the IRS investigate the matter effectively.
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Is my identity kept confidential when I file this form?
Yes, if you choose to remain anonymous, your identity will be kept confidential. However, providing your contact information may help the IRS follow up with you for additional details if needed. If you do provide your name, the IRS generally does not disclose it during investigations.
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What happens after I submit the IRS 3949-A form?
After submission, the IRS will review the information provided. They may contact you for further details if necessary. However, it’s important to understand that not all submissions will lead to an investigation. The IRS prioritizes cases based on the information's credibility and relevance.
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Can I receive a reward for reporting tax fraud?
Yes, in some cases, you may be eligible for a reward if the information you provide leads to the collection of unpaid taxes. The IRS has a whistleblower program that allows individuals to receive a percentage of the amount collected. However, eligibility and the reward amount depend on various factors.
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Where do I send the completed IRS 3949-A form?
You can mail the completed IRS 3949-A form to the address specified in the form instructions. Generally, it should be sent to the IRS office that handles the type of fraud you are reporting. Make sure to check the latest instructions on the IRS website to ensure you are sending it to the correct location.
Common mistakes
Completing the IRS Form 3949-A can be a straightforward process, but many individuals make common mistakes that can lead to delays or complications. One frequent error is failing to provide complete and accurate information about the suspected tax violation. Omitting details such as the taxpayer's name, address, or Social Security number can hinder the IRS's ability to investigate the claim.
Another mistake is not specifying the nature of the alleged violation. The form requires a clear description of the suspected misconduct, whether it involves underreporting income, failing to file returns, or other tax-related issues. Providing vague or unclear descriptions can result in the IRS not taking action.
People often neglect to include their contact information. While it is possible to submit the form anonymously, providing a way for the IRS to reach out for additional information can enhance the investigation process. Without contact details, the agency may not be able to follow up on the claim.
Additionally, some individuals forget to check the box indicating whether they wish to remain anonymous. This oversight can lead to confusion about the status of the report and the individual's level of involvement in the investigation.
Another common error is submitting the form without reviewing it for accuracy. Simple typographical errors or incorrect information can undermine the credibility of the report. Taking a moment to double-check the information can make a significant difference.
People sometimes fail to sign and date the form. An unsigned form may be considered incomplete, which can delay processing. Ensuring that the form is signed and dated is a crucial step that should not be overlooked.
In some cases, individuals submit the form without including any supporting documentation. While not always necessary, providing evidence can strengthen the claim and facilitate a more thorough investigation. Failing to include relevant documents may weaken the report's impact.
Another mistake is not understanding the implications of filing the form. Individuals may not realize that submitting a report could lead to further inquiries or investigations. Being aware of the potential consequences can help inform the decision to file.
Finally, some people submit the form without following the proper submission guidelines. Whether it involves mailing it to the correct address or using the right method of delivery, adhering to the IRS's instructions is essential for ensuring the report is received and processed efficiently.
Documents used along the form
The IRS 3949-A form is used to report suspected tax fraud or tax law violations. When submitting this form, you may also need to consider other documents that can support your claim or provide additional context. Here’s a list of related forms and documents that are often used in conjunction with the IRS 3949-A.
- Form 14039: Identity Theft Affidavit. This form is used to report identity theft related to tax fraud. If you suspect that your identity has been used fraudulently, this document is essential.
- Form 211: Application for Award for Original Information. This form allows individuals to claim a reward for providing information that leads to the recovery of taxes, penalties, and interest.
- Form 8821: Tax Information Authorization. Use this form to authorize someone else to receive your tax information. This can be helpful if you want a representative to assist with your report.
- Form 4506: Request for Copy of Tax Return. If you need a copy of your tax return to support your claim, this form allows you to request it from the IRS.
- Form 1040: U.S. Individual Income Tax Return. This is the standard form used for individual income tax filing. It may be necessary to include a copy of your return when reporting fraud.
- Form 4562: Depreciation and Amortization. If the fraud involves business deductions, this form may provide necessary details about asset depreciation.
- Form 1099: Miscellaneous Income. If you received income that was not reported correctly, this form can be used to show unreported income related to your claim.
Gathering these documents can strengthen your case when reporting tax fraud. Ensure that you provide accurate and complete information to facilitate the IRS's investigation.
Similar forms
The IRS Form 211, known as the Application for Reward for Original Information, shares similarities with Form 3949-A. Both forms allow individuals to report suspected tax fraud or noncompliance. However, Form 211 specifically focuses on providing information that could lead to the collection of unpaid taxes, offering a potential financial reward to the informant. This reward system incentivizes individuals to come forward with credible information that could assist the IRS in recovering lost revenue.
Another related document is the IRS Form 14039, the Identity Theft Affidavit. Like Form 3949-A, Form 14039 is used to report wrongdoing, but it specifically addresses cases of identity theft. Individuals who believe their personal information has been used fraudulently for tax purposes can use this form to alert the IRS. Both forms serve as tools for citizens to report illegal activities, but they target different types of misconduct.
The IRS Form 3949-A is also comparable to the Whistleblower Submission Form, which allows individuals to report tax fraud and provides a pathway for whistleblower rewards. This form is specifically designed for those who have substantial information about tax violations that could lead to significant enforcement actions. While both forms encourage reporting of tax-related offenses, the Whistleblower Submission Form emphasizes the potential for financial incentives based on the amount of taxes recovered as a result of the information provided.
Form 8821, the Tax Information Authorization, can be seen as a related document, though it serves a different purpose. While Form 3949-A is about reporting fraud, Form 8821 allows individuals to authorize someone else to receive their tax information from the IRS. This form is crucial for those who may need assistance in managing their tax affairs but does not directly involve reporting illegal activities. Both forms facilitate communication with the IRS but in distinct contexts.
Lastly, the IRS Form 1099 is also relevant in the context of reporting, albeit in a different manner. Form 1099 is used to report various types of income other than wages, salaries, and tips. While Form 3949-A is aimed at reporting suspected tax violations, Form 1099 serves as a means of ensuring that income is accurately reported to the IRS. Both documents contribute to tax compliance but focus on different aspects of the tax system.
Dos and Don'ts
When filling out the IRS 3949-A form, it is important to be thorough and accurate. Here are some guidelines to help ensure that your submission is correct and effective.
- Do provide complete and accurate information.
- Do ensure that all required fields are filled out.
- Do double-check for spelling errors, especially names and addresses.
- Do include any relevant documentation to support your claims.
- Do keep a copy of the completed form for your records.
- Don't leave any sections blank unless instructed to do so.
- Don't submit the form without reviewing it for accuracy.
- Don't provide false information or exaggerate claims.
- Don't forget to sign and date the form before submission.
By following these guidelines, you can help ensure that your IRS 3949-A form is processed smoothly and efficiently.
Misconceptions
The IRS 3949-A form is often misunderstood, leading to confusion about its purpose and use. Here are four common misconceptions:
- It is only for reporting tax fraud. Many people believe that the 3949-A form is solely for reporting tax fraud. While it can be used for this purpose, it is also intended for reporting other violations of tax laws, such as the failure to file tax returns or the misuse of tax-exempt status.
- Anyone can file a report anonymously. Although the form allows for anonymous reporting, there are instances where the IRS may require additional information to process a claim effectively. Providing your contact information can sometimes help the IRS follow up for more details.
- Submitting the form guarantees an investigation. Many individuals assume that submitting the 3949-A will automatically trigger an investigation by the IRS. However, the IRS reviews all submissions and prioritizes cases based on available resources and the severity of the reported issue.
- There is a deadline for filing the form. Some believe that there is a specific deadline for submitting the 3949-A form. In reality, the form can be submitted at any time, as long as the information is relevant to ongoing or past tax violations.
Key takeaways
The IRS 3949-A form is an important tool for reporting suspected tax fraud or violations. Understanding how to fill it out and use it effectively can help ensure that tax laws are upheld. Here are some key takeaways regarding this form:
- Purpose of the Form: The IRS 3949-A is specifically designed for individuals to report suspected tax fraud, including unreported income or false deductions.
- Confidentiality: When you submit this form, your identity is kept confidential. The IRS does not disclose the names of those who report suspected fraud.
- Completing the Form: Provide as much detailed information as possible. This includes the name and address of the person suspected of fraud, a description of the alleged violation, and any supporting documentation you may have.
- Submission Process: The completed form can be mailed to the address specified in the instructions. It is essential to ensure that it is sent to the correct location to avoid delays.
- Follow-Up: After submitting the form, you may not receive updates. The IRS keeps the investigation process confidential, and it may take time for them to act on the information provided.
Using the IRS 3949-A form is a serious responsibility. It is crucial to ensure that the information reported is accurate and truthful. Misuse of the form could lead to legal consequences. However, when used appropriately, it serves as a valuable mechanism for maintaining the integrity of the tax system.