Form 3949-A, Information Referral

What is 3949-A?

Form 3949-A, Information Referral, lets a member of the public tell the IRS about suspected tax violations: unreported income, false deductions or exemptions, failure to withhold or pay tax, false documents, and similar issues. You describe who is involved, what you believe happened, and how you know.

The referral is voluntary and can be made anonymously, though providing your contact details is allowed. The IRS does not report back on what happens with a referral, and this form does not make you eligible for a whistleblower award: monetary claims go through the separate whistleblower program on Form 211.

Who files 3949-A?

• Individuals who suspect a person or business is underreporting income or claiming false deductions
• Employees or contractors who have seen off-the-books payments or falsified records
• Anyone reporting suspected earned income credit abuse, false exemptions, or unpaid employment taxes
• People who prefer a paper referral instead of the IRS online reporting tool

How to fill out 3949-A

1. In Section A, identify the person or business you are reporting: name, address, and any identifying details you know, such as an SSN or EIN if available.
2. In Section B, check the boxes for the alleged violations and describe the facts: what happened, when, how you became aware, and the years and dollar amounts involved if known.
3. In Section C, optionally provide your own name and contact information; the form can be submitted without it.
4. Download the completed PDF and mail it to the IRS address printed in the form instructions.
5. Do not attach original evidence you cannot afford to lose; describe documents instead and keep them safe.