What is Form 3949-A?
Form 3949-A, Information Referral, is a form by the Internal Service Revenue (IRS), the federal tax agency of the United States. Citizens can use Form 3949-A to report tax violations by individuals, businesses, or both.
There are serious consequences when you commit tax violations, including accrued interest and penalties. If the IRS discovers that you have committed tax fraud, you could face penalties and jail time. While under-reporting your income seems easy and practical to avoid obligations, it is not worth it, as consequences can be severe.
Before using Form 3949-A, make sure that you are using it correctly. According to the IRS, do not use Form 3949-A for the following conditions:
- Use Form 14039 if you suspect your identity was stolen.
- Use Form 14157 to report suspected misconduct by your tax return preparer.
- Use Form 14157 AND Form 14157-A if your paid preparer filed a return or made changes to your return without your authorization.
- If you received a notice from the IRS about someone claiming your exemption or dependent. Follow the instructions on the notice.
- Use Form 14242 to report an abusive tax avoidance scheme, promotion, or a promoter of such a scheme.
- Use Form 13909 to report misconduct or wrongdoing by a tax-exempt organization or its officers, directors, or authorized persons.
How to fill out Form 3949-A?
If you are sure about using Form 3949-A, you may start filling it out.
Provide all the information you have about the individual or business you are reporting. For any information that you do not have, leave the space provided blank.
Section A — Information About the Person or Business You Are Reporting
Supply all the information you know about the individual or business you are reporting. If you are reporting an individual, complete 1. If you are reporting a business, complete 2. If you are reporting a business and its owner, complete 1 and 2.
1a. Name of individual
Provide the name of the individual you are reporting.
b. Social Security Number / TIN
Provide the Social Security Number or TIN of the individual you are reporting.
c. Date of birth
Provide the date of birth of the individual you are reporting.
d. to g. Street address; City; State; ZIP code
Provide the complete address of the individual you are reporting.
Provide the occupation of the individual you are reporting.
i. Email address
Provide the email address of the individual you are reporting.
j. Marital status
Mark the appropriate checkbox to determine if the individual you are reporting is Married, Single, Head of Household, Divorced, or Separated.
k. Name of spouse
Provide the name of the spouse of the individual you are reporting.
2a. Name of business
Provide the name of the business you are reporting.
b. Employer Tax ID Number (EIN)
Provide the Employer Tax ID Number of the business you are reporting.
c. Telephone number
Provide the telephone number of the business you are reporting.
d. to g. Street address; City; State; ZIP code
Provide the complete address of the business you are reporting.
h. Email address
Provide the email address of the business you are reporting.
Provide the website of the business you are reporting.
Section B — Describe the Alleged Violation of Income Tax Law
Use this section to determine the violation committed by the individual or business.
3. Alleged violation of income tax law.
Select all the tax violations that apply. Here the definitions of tax violations according to the IRS:
- 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.
- 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 item 5.
4. Unreported income and tax years
For reports that involve unreported income, indicate the tax years and the dollar amounts.
Provide all the facts you know about the violations.
6. Additional Information
Answer “Yes” or “No” for the following:
a. Are books/records available?
b. Do you consider the taxpayer dangerous?
For c. Banks Financial Institutions used by the taxpayer, provide the following:
- Street address
- ZIP code
Section C — Information About Yourself
The IRS will never share your information with the person or business you are reporting.
7a. Your name
Provide your full legal name.
b. Telephone number
Provide your telephone number.
c. Best time to call
Provide the best time the IRS can call you.
d. to g. Street address; City; State; ZIP
Provide your complete address.
Where to file Form 3949-A?
Complete Form 3949-A and submit to:
Internal Revenue Service
PO Box 3801
Ogden, UT 84409