Form 3949-A, also known as the Information Referral, is a document used by the Internal Revenue Service (IRS) in the United States. It allows you to report suspected violations of tax laws by individuals or businesses such as unreported income, failure to file tax returns, or false deductions.

The form asks for details about the person or business you’re reporting, such as their name, address, Social Security number (for individuals), or Employer Identification Number (EIN) (for businesses). Those filing should also provide a specific description of the suspected violation, including any evidence you may have.

When to Use Form 3949-A

• Tax evasion: When someone intentionally underreports their income or overstates their deductions to reduce their tax liability.
• Fraud: Falsely claiming deductions, credits, or refunds.
• Identity theft: When someone uses another person’s personal information to file a fraudulent tax return.
• Unreported income: When someone fails to report income they received.
• Abusive tax shelters: Arrangements designed to avoid paying taxes legally.

Form 3949-A and Whistleblowing

While anyone can use the form, it’s a valuable tool for whistleblowers who witness tax fraud or misconduct within a company or by an individual. They can use it to report the issue to the IRS without necessarily revealing their identity. Having documentation like emails, receipts, or witness statements helps bolster reports.

Form 3949-A itself doesn’t offer whistleblower awards. However, if your information leads to the IRS collecting significant tax revenue, you might be eligible for an award under the IRS Whistleblower Program through a separate process.