Form 3949-A: Information Referral

Form 3949-A, also known as the "Information Referral" form, is provided by the Internal Revenue Service (IRS) for individuals to report suspected violations of tax laws by individuals or businesses. It allows you to anonymously report potential tax fraud or other tax crimes to the IRS.

What's the Purpose of Form 3949-A?

The primary purpose of Form 3949-A is to facilitate the IRS's efforts in identifying and investigating potential tax law violations. By submitting this form, you can help ensure that everyone pays their fair share of taxes.

What Can Be Reported on Form 3949-A?

Here are some of the most common tax violations that can be reported using Form 3949-A:

Failure to File or Pay Taxes: This includes individuals or businesses that haven't filed their tax returns or haven't paid the taxes they owe.

Unreported Income: This covers situations where income is earned but not reported on tax returns. This could involve income from wages, self-employment, investments, or illegal activities.

False or Inflated Deductions or Credits: If you suspect someone is claiming deductions or credits they aren't entitled to, you can report it using this form.

Employment Tax Violations: This includes employers who fail to withhold or pay payroll taxes.

Organized Crime: If you suspect someone is involved in organized crime and not paying taxes on their illegal gains, you can report it anonymously.

What are some things you CANNOT report on Form 3949-A?

Here are some things that can not be reported using Form 3949-A:

Identity Theft: If you suspect your identity has been stolen for tax purposes, use Form 14039 instead.

Tax Preparer Misconduct: If you have concerns about the actions of your tax preparer, such as fraudulent filing or unauthorized changes to your return, use Form 14157.

IRS Notices: Don't use Form 3949-A to respond to notices you receive from the IRS. Follow the instructions provided in the notice itself.

Tax-Exempt Organizations: For reporting misconduct by tax-exempt organizations, use Form 13909.

Abusive Tax Schemes: If you suspect someone is promoting an abusive tax avoidance scheme, report it using Form 14242.

Who should use Form 3949-A?

Anyone with a genuine suspicion of tax law violations can use Form 3949-A. This includes employees, neighbors, or concerned citizens. However, the IRS emphasizes not using the form for personal disputes or disagreements.

Can I report anonymously?

Yes, you can submit Form 3949-A anonymously. The IRS does not require your personal information to process your report.

Is anonymity guaranteed?

Yes, submitting Form 3949-A is completely anonymous. You are not required to provide your name or contact information.

What happens after I submit the form 3949-A?

The IRS will review your report and determine if further investigation is necessary. They may contact you for additional information if needed.

Will I get a reward?

Unlike Form 211, which allows you to claim a reward for providing information that leads to the collection of additional tax revenue, Form 3949-A does not offer any rewards.

What if I'm unsure about using Form 3949-A?

If you're unsure whether a situation warrants filing Form 3949-A, you can contact the IRS Whistleblower Hotline or visit their website for further guidance.