IRS Form 3949-A should be completed and provided to the IRS by someone who suspects that another person may have committed tax fraud. This form can be used to report individuals or businesses.
Once this form is completed and provided to the IRS, they will contact the person who submitted the report for more information.
General Instructions
Purpose of the Form
Use Form D-3949A to report alleged tax law violations.
Complete if you are reporting an individual. Include their name, street address, city, state, ZIP
Code, Social Security Number or Taxpayer Identification Number, date of birth, occupation, marital
status, name of spouse (if married), and email address. Include as much information as you know.
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.
Specific Instructions
PART I – TO REPORT TAX FRAUD ONLY
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.
2.
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.
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.
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 untracable payments, such as goods or services,
and did not report the income.
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 File Return – Individual or business has not filed returns legally due.
Failure to Pay Tax – Individual or business has not paid taxes legally due.
Sales Tax – Business has failed to collect or pay tax legally due.
Other – Describe in 5.
Section B – Describe the Alleged Violation of Income Tax Law
Use this section to describe the alleged tax law violation(s).
3.
If your report involves unreported income, indicate the year(s) and the dollar amount(s).
Briefly describe the facts of the alleged tax law violation(s) as you know them. Please attach an- other sheet, if necessary.
4.
5.
- Additional information, if known. Attach another sheet, if necessary.
Section C – Provide Information about Yourself - Note: Information about yourself is NOT required to process your report, but may be helpful if we
need additional information.
PART II – TO REPORT IDENTITY THEFT ONLY
Section D – Provide Information Involving Identity Theft
Provide as much information as you know about the identity theft issue.
Use the Submit button to send your completed form via email to: TaxFraudHotline@DC.gov
or
Print and send your completed form to the Office of Tax and Revenue at:
Office of Tax and Revenue
Attn: Tax Fraud Hotline
1101 4th Street SW
Washington, DC 20024