Fillable Form 3949-A

What is Form 3949-A?

Form 3949-A, Information Referral, is a form used by the United States Internal Revenue Service (IRS) to receive reports about any alleged tax law violations. This form is used to report suspected tax law violations by an individual, a business, or both.

Taxes are a monetary assessment enforced on individuals and businesses by the legislative branch of the government. The revenues collected by the government from taxes are then used to finance their activities and initiatives, like road repair projects or healthcare programs.

Any type of tax mistake can affect a person or business both financially and legally, and tax laws are put in place to protect and prevent chaos from occurring, as well as keeping people safe from scams or otherwise having their money or information stolen through suspected tax fraud activity. In the end, everyone must pay tax, and tax laws are imposed in order to help ensure taxpayers' safety.

Some people may enlist the services of a tax return preparer in order to pay taxes and keep track of and manage their finances, while others may choose to review their transaction records themselves. Both methods have their pros and cons, but it is important to understand the laws in place regarding taxes in order to avoid any issues or mistakes.

There are many different types of tax law violations, ranging from fraudulent or abusive returns, failure to pay taxes, multiple instances of unreported income, questionable forms, falsely reported withhold tax, failure to resolve or report false deductions or false exemptions, falsely declared earned income credit, and many more. All of these are considered tax violations or committing what is referred to as "tax fraud", and those who engage in such a scheme are subject to legal action from the Internal Revenue Service. Tax fraud is a serious offense, and may result in fines or even jail time for suspected tax fraud and/filing tax failure.

If you wish to report tax law violations that you have observed from independent contractors, businesses, specific individuals, or otherwise, use this form, as the IRS does not accept reports about alleged tax law violations over the phone or through email. Take note of as much information as you can about the suspected person or business because it will be useful in filling out the form.

Do make sure that what you are reporting is or are considered reasonable suspected tax law violations. Some examples of tax law violations include:

• False exemptions or deductions
• Kickbacks
• A false or altered document
• Failure to pay tax
• Unreported income
• Organized crime
• Failure to withhold
• Failure to follow the tax laws

DO NOT USE Form 3949-A to report:

• Suspected identity theft. Use Form 14039.
• Suspected misconduct by your tax return preparer. Use Form 14157.
• Unauthorized alterations of your filed tax return by a paid preparer. Use Form 14157 AND Form 14157-A.
• A notice you received from the IRS about someone claiming your exemption or dependent. Follow the instructions on the notice.
• An abusive tax avoidance scheme, promotion, or a promoter of such a scheme. Use Form 14242.
• Misconduct or wrongdoing by a tax-exempt organization or its officers, directors, or authorized persons. Use Form 13909.

Make sure that you use the right form to report the necessary things in order to avoid issues with your Form 3949-A or any other reports you may wish to file.

If you wish to claim a reward for reporting the person or business, use Form 211.

Also, note that in using Form 3949-A to report suspected tax fraud and tax law violations to the IRS, your identity will be kept confidential when you file this form.

How to Fill Out Form 3949-A?

When filling out this form, provide as much information as you can, but don’t be afraid to leave blank any lines that you do not know. While this form is used to report businesses and individuals for tax violations and fraudulent or abusive returns (among other things), it is also considered a crime to provide false information to the IRS. Make sure that any and all information about the committed tax violation(s) you include here is correct, true, and preferably also has strong supporting evidence to prove its veracity.

Form 3949A has three sections: information about the suspected person or business conducting a tax violation(s), description of the alleged tax law violations, and information about yourself.

Section A

Information About the Person or Business You Are Reporting

• If you are reporting a person, complete 1.
• If you are reporting a business only, complete 2.
• If you are reporting a business AND its owner, complete 1 and 2.

1 - Individual

1. Name of individual

2. Social Security Number/Individual Taxpayer Identification Number

3. Date of birth

4. Street address

5. City

6. State

7. ZIP code

8. Occupation

9. Email address

10. Marital status

    1. Married
    2. Single
    3. Head of Household
    4. Divorced
    5. Separated

11. Name of spouse

2 - Business

Enter the following information about the business you are reporting:

1. Name of business

2. Employer Tax ID Number (EIN)

3. Telephone number

4. Street address

5. City

6. State

7. ZIP code

8. Email address

9. Website

Section B

Describe the alleged violations of the Income Tax Law.

3 - Alleged violation of the income tax law.

Check from the below all the violations committed that apply.

1. False Exemption - They claimed persons as dependents they are not permitted to claim.

2. False Deductions - They claimed false or exaggerated deductions to reduce their taxable income.

3. Multiple Filings- They filed more than one tax return to receive fraudulent refunds.

4. Organized Crime - They are a member of a group that engages in illegal practices such as selling drugs, gambling, loansharking, extortion, or money laundering.

5. Unsubstantiated Income - They reported false income from an unverifiable source in order to get a false refund.

6. Earned Income Credit - They claimed Earned Income Credit which they were not permitted to receive. They might have also reported income they did not earn or claimed children they were not permitted to claim.

7. Public/Political Corruption - The public official or politician violated laws using their position illegally for personal gain.

8. False/Altered Documents - They altered or faked documents to substantiate a false refund.

9. Unreported Income - They did not report all of their income. This includes cash received or untraceable payments like goods or services.

10. Narcotics Income - They earned money from selling illegal drugs.

11. Kickback - They received illegal payments, kickbacks, or bribes in exchange for:

    1. Referring the business of a government agency or other business towards a company or,

    2. Manipulating business decisions that result in partial payment to the person who made the bribe.

12. Wagering/Gambling - They did not report their income from wagering or gambling.

13. Failure to Withhold Tax - The person or business did not withhold legally owed taxes from the income paid to their employee(s), such as Social Security or Medicare taxes.

14. Failure to File Return - The person or business failed to file their due returns.

15. Failure to Pay Tax - The person or business failed to pay their due taxes.

16. Other - Discuss the violation in 5.

4 - Unreported income and tax years

Indicate the year(s) and the dollar amount(s) if your report is about unreported income. Be as precise as possible when reporting the amount of unreported income - the more specific and accurate you are, the better.

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

1. Are books/records on the concerned tax law violations available? If available, do not send them. The IRS will contact you if they are needed for an investigation.

   1. Yes

   2. No

2. Do you consider the tax law violator dangerous?

   1. Yes

   2. No

3. Banks, Financial Institutions used by the taxpayer

   1. Name

   2. Street address

   3. City

   4. State

   5. ZIP code

Section C

Information About Yourself

7 - Personal information

This information is not necessary to process your report but would be helpful if the IRS needs to contact you for any additional information.

1. Your name

2. Telephone number

3. Best time to call

4. Street address

5. City

6. State

7. ZIP code

Submission

Print and send your accomplished Form 3949A to the IRS at:

Internal Revenue Service
Stop 31313
Fresno, CA 93888

Although the Internal Revenue Service may call you to ask for more information, you will not be updated regarding the reported issue due to tax return confidentiality under the tax laws of the IRC, specifically IRC section 6103.

Frequently Asked Questions

When should I report a tax law violation?

You should report a tax law violation as soon as you become aware of it.

Is my personal information necessary when reporting a tax law violation?

Providing personal information is not necessary to process your report, but it may be helpful if the IRS needs to contact you for additional information.

Can I remain anonymous when reporting a tax violation?

Yes, you will remain anonymous when reporting a tax violation. The IRS will keep your identity and any other information about you confidential.

Will the IRS update me regarding the reported issue?

Due to tax return confidentiality under IRC section 6103, the IRS cannot update you regarding the reported issue.

What happens after I report a suspected tax violation?

After you report a suspected tax violation, the IRS may contact you for additional information. However, the specific actions taken by the IRS are confidential.

What are the penalties for tax evasion?

Penalties for tax evasion can be severe, including imprisonment and substantial fines.

Can I report tax evasion if I'm not sure?

Yes, you can report suspected tax evasion even if you're not sure. The IRS will investigate the matter.

What evidence do I need to provide when reporting tax evasion?

The more specific and accurate information you provide, the better. This can include details of the tax evasion, names, addresses, and the years involved.

What if the tax violator is dangerous?

If you believe the tax law violator is dangerous, you should indicate this in section 6b of Form 3949-A.

What is considered unreported income?

Unreported income refers to any income that an individual or business fails to report on their tax returns, including cash received or untrackable payments like goods or services.

Is there a reward for reporting tax evasion?

Yes, the IRS offers a Whistleblower Award to individuals who provide specific and credible information that leads to the collection of taxes, penalties, interest, or other amounts from the noncompliant taxpayer.