3949-A

Information Referral

Agency
IRS
Revision
Rev. 10-2020
Fillable fields
74
Pages
3
Official source
IRS form page
Checked
October 21, 2026
Fill 3949-A online
Page 1 of form 3949-A

Form 3949-A: Information Referral

Form 3949-A, Information Referral, is the IRS form for reporting suspected tax law violations by a person, a business, or both. The About Form 3949-A page lists the kinds of violations it covers, such as false exemptions or deductions, kickbacks, unreported or unsubstantiated income, failure to file a return and illegal drug income.

The form asks for what you know about the person or business, the alleged violation, any unreported income by tax year, a short description of the facts and some optional details. Information about yourself is not required to process the report, and the form says it is never shared with the person or business you are reporting. Pages 2 and 3 hold the instructions.

The About page says reports can also be made through the Form 3949-A online experience. This page covers the October 2020 revision (Rev. 10-2020). You can fill out the PDF free in your browser on this page and download it without an account.

Top of page 1 of Form 3949-A: Information Referral, as printed by IRS

What's on Form 3949-A

Section A: who you are reporting

Line 1 for an individual and line 2 for a business. The form says to leave blank any lines you do not know.

Line 3: alleged violations

Sixteen check boxes, including false exemption, false deductions, multiple filings, unreported income, kickback, failure to file return, failure to pay tax and other.

Line 4: unreported income

Spaces to enter tax years and dollar amounts of unreported income, if known.

Line 5: comments

A brief description of the facts: who, what, where, when and how you learned about and obtained the information in the report.

Line 6: additional information

Whether books or records are available, whether you consider the taxpayer dangerous, and the banks or financial institutions the taxpayer uses.

Section C: information about yourself

Your name, phone number, best time to call and address. The form says this is not required to process your report.

How to fill out Form 3949-A

  1. 1

    Check that it is the right form

    Read the caution list in the instructions first. The form says there may be other more appropriate forms specific to your complaint.

  2. 2

    Describe the person or business

    Complete line 1, line 2 or both, with as much information as you know.

  3. 3

    Check the violations

    On line 3, check all that apply. The instructions define each one; for example, unreported income means cash or other untraceable payments, such as goods or services, that were not reported.

  4. 4

    Add income and the facts

    On line 4, enter tax years and dollar amounts if known, in the style the form shows (TY 2010- $10,000). On line 5, briefly describe the facts and attach another sheet if needed.

  5. 5

    Answer the optional questions

    Line 6 is optional. The form says not to send books or records now; the IRS will contact you if they are needed for an investigation.

  6. 6

    Add your details if you choose

    Section C is optional. The instructions say information about yourself may be helpful if the IRS needs additional information.

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Where to send it and what to expect

Mailing address

The form says to print and send the completed form to Internal Revenue Service, PO Box 3801, Ogden, UT 84409.

Online option

The About Form 3949-A page says alleged violations can also be reported through the Form 3949-A Information Referral online experience.

Books and records

Do not send them with the form. The form says the IRS will contact you if they are needed for an investigation.

Your identity

Section C says the IRS never shares your information with the person or business you are reporting.

Rewards

The instructions say to use Form 211, Application For Award For Original Information, to claim a reward, and to mail it to the address in its instructions.

Time to complete

The Paperwork Reduction Notice gives an estimated average time of 15 minutes.

Who uses Form 3949-A?

  • Anyone reporting an individual

    Section A, line 1 covers an individual: name, SSN or TIN, date of birth, address, occupation, email, marital status and spouse's name, as far as known.

  • Anyone reporting a business

    Line 2 covers a business: name, EIN, phone, address, email and website. The form says to complete lines 1 and 2 when reporting a business and its owner.

  • Not for identity theft

    The instructions say not to use Form 3949-A if you suspect your identity was stolen, and point to Form 14039 instead.

  • Not for your own preparer

    For suspected misconduct by your tax return preparer, the instructions point to Form 14157, or to Forms 14157 and 14157-A if a paid preparer filed or changed your return without authorization.

  • Not for other specific complaints

    The instructions name Form 14242 for abusive tax avoidance schemes, Form 13909 for tax exempt organizations, and Form 211 for anyone who wants to claim a reward.

The person making the report completes the form and sends it to the IRS. The person or business being reported does not fill it out.

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Questions about Form 3949-A

Do I have to give my name on Form 3949-A?

No. The form says information about yourself is not required to process your report, but would be helpful if the IRS needs to contact you.

Will the person I report learn who I am?

Section C of the form says the IRS never shares this information with the person or business you are reporting.

Can I file Form 3949-A online?

The About Form 3949-A page says you can report alleged tax law violations by filling out Form 3949-A online.

Can I get a reward through Form 3949-A?

The instructions say to use Form 211, Application For Award For Original Information, to claim a reward.

Is Form 3949-A used for identity theft?

No. The instructions say to use Form 14039 if you suspect your identity was stolen.

Where is Form 3949-A mailed?

The form prints Internal Revenue Service, PO Box 3801, Ogden, UT 84409.