IRS Form 3949-A Explained

Key Takeaways:

  • IRS Form 3949-A, Information Referral, is a tax form used to inform the IRS about alleged tax fraud or tax law violations.
  • Some examples of income tax law violations that can be reported using IRS Form 3949-A include false exemptions, false deductions, multiple filings, organized crime, unsubstantiated income, earned income credit, public or political corruption, false or altered documents, unreported income, narcotics income, kickback, wagering, gambling, failing to withhold tax, failing to file tax returns, or failing to pay taxes. 
  • The information required to fill out IRS Form 3949 includes the name, SSN, and contact information of the person violating tax laws, their business information, details about the nature of the income tax violation, and the whistleblower’s contact information.

Table of Contents

What Is IRS Form 3949-A?

Form 3949-A, Information Referral, is a tax form used for reporting suspected tax law violations to the IRS, and sometimes whistleblowers can receive awards for reporting this information.

Understanding Tax Law Violations

Individuals and businesses who fail to comply with the tax law may have to face penalties of various severities for committing tax law violations, depending on the nature of the tax crime and whether it was intentional or unintentional.

If someone has reason to believe that an individual is committing a tax crime, they can act as a whistleblower and report the willful underreporting or substantial omission of income to the IRS.

Types of Income Tax Law Violations

There are multiple types of alleged tax law violations that can be reported to the IRS using Form 3949-A, including:

  • False Exemption
  • False Deductions
  • Multiple Filings
  • Organized Crime
  • Unsubstantiated Income
  • Earned Income Credit
  • Public/Political Corruption
  • False/Altered Documents
  • Unreported Income
  • Narcotics Income
  • Kickback
  • Wagering/Gambling
  • Failure to Withhold Tax
  • Failure to File Tax Return
  • Failure to Pay Tax
  • Other

How To Fill Out Tax Form 3949-A

Here is the information individuals need to report an individual or a business to the IRS for potential tax law violations:

Section A – Information About the Person or Business You Are Supporting

  • Name
  • Social Security number (SSN) or taxpayer identification number (TIN)
  • Date of birth
  • Address
  • Occupation
  • Marital Status
  • Business Name
  • Employer Tax ID number (EIN)
  • Phone number
  • Business Address

Section B – Describe the Alleged Violation of Income Tax Law

  • Type of alleged tax law violation
  • Tax years for underreported income
  • Comments 

Section C – Information About Yourself 

  • Name
  • Phone number
  • Address

If you have an interest in helping the IRS by filing IRS Form 3949-A to report alleged income tax law violations and potentially claim an award, the tax experts at Ideal Tax are happy to answer your questions. Set up a free consultation today to get started.

Luis Ceja, Author
Luis Ceja, Author

Luis graduated from California State University Fullerton with a B.A. in Political Science. As the Director of Operations at Ideal Tax, he combines years of tax related knowledge with industry expertise, solidifying his prominence in the field.

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