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Form 3949A: Information Referral
IRS Form 3949-A is used to report suspected tax law violations by a person or a business. This form has an OMB Number of 1545-1960.
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IRS Form 3949A - Information Referral
IRS Form 3949-A is used to report suspected tax law violations by a person or a business. This form has an OMB Number of 1545-1960.
Risk Radar
Scan points- 1Do not use Form 3949-A if you suspect your identity was stolen; use Form 14039 instead.
- 2Failing to complete Section A entirely if reporting both an individual and a business.
- 3Not checking *all* applicable alleged violations in Section B (e.g., missing 'False Exemption').
- 4Omitting specific dollar amounts when filling out the Tax Years section of Section B.
- 5Failing to provide your name or telephone number in Section C, which is helpful for follow-up.
Plain English
This form allows someone to formally tell the IRS about potential breaks in the income tax laws. A filer uses Form 3949-A when they suspect an individual or a company is breaking the rules regarding taxes. The information provided helps the IRS investigate and enforce the tax codes.
Submission Date
- Filing date: 2020-10-13 22:15:45
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when reporting suspected tax law violations by an individual, a business, or both.
- Do not use Form 3949-A when suspecting your identity was stolen; use Form 14039 instead.
- Check Form 14157 instead when reporting suspected misconduct by your tax return preparer.
Form selector
Use this form or another form?
Paid preparer filed a return without authorization
Use both forms to report this specific situation.
✓ Check before you continue
Reporting an abusive tax avoidance scheme
This form is for reporting the scheme or its promoter specifically.
✓ Check before you continue
Misconduct by a tax exempt organization
Use this when reporting wrongdoing by an organization's officers/directors.
✓ Check before you continue
Deadline or filing window
Because this is a reporting form, it does not have a specific filing deadline. However, the information provided should relate to tax years that are being reported in Section B. The IRS states that providing all or part of the information will not affect the filer.
Checklist
What you need before filling it out
Section A (Individual)
Name, SSN/TIN, DOB, Address, etc. · Page 1
Section B, Item 3
Checkboxes for specific violation types (e.g., Failure to File Return) · Page 1
Section B, Item 4
Tax Years and dollar amounts (TY $ format) · Page 1
Section C, Item 7a-g
Your name, contact details, address · Page 1
Specific Violation Type: Kickback
Description of illegal payments/referral influence · Page 3
Specific Violation Type: Failure to Withhold Tax
Example: Business treating employees as independent contractors · Page 3
Before you submit
- 1Complete Section A by filling out the appropriate fields for the person/business being reported.
- 2Select all applicable violation types in Section B, Item 3 using checkboxes.
- 3Fill in the Tax Years and dollar amounts in Section B, Item 4 if known.
- 4Briefly describe the facts of the alleged violation in Section B, Comment (Who/What/Where/When/How).
- 5Answer questions in Section B, Item 6 as possible (e.g., Are book/records available? Yes/No).
- 6Provide your complete contact information in Section C (Section B, Item 7a-g) so the IRS can follow up.
- 7Ensure you print and send the completed Form 3949-A to the specified PO Box address.
How to file this form
- 1Complete Section A by providing detailed information about the individual or business being reported, filling in all known lines (e.g., Name, SSN/TIN, Address).
- 2Describe the alleged violation(s) thoroughly in Section B: Check all applicable types and provide a brief summary of the facts in the Comments section.
- 3Answer questions in Section B, Item 6 by indicating whether records are available, if the taxpayer is dangerous, and listing any associated financial institutions.
- 4Complete Section C by providing your own name and contact information so the IRS can reach you regarding the report.
Known limitations
- 1Do not use Form 3949-A if the suspected violation involves identity theft; instead, use Form 14039.
- 2Do not use Form 3949-A to report suspected misconduct by a tax return preparer; instead, use Form 14157.
- 3If a paid preparer filed or made changes to a return without authorization, use both Form 14157 AND Form 14157-A.
- 4If a notice from the IRS relates to someone claiming an exemption or dependent, follow the instructions on that specific notice instead of completing Form 3949-A.
Field map
Compact field-by-field guide
General Info
2 items
Full legal name and taxpayer identification number (SSN or EIN).
Current mailing address.
Details
2 items
Complete all applicable sections of this form according to the official IRS instructions.
Enter the relevant dollar amount if this form involves tax calculation.
Certification
1 items
Read and acknowledge any certifications required by this form.
Signatures
1 items
Sign and date. Unsigned forms cannot be processed.
Almost done reviewing the fields?
Fillable formOpen in Editor->The current edition is Revision 10-2020, dated October 2020. The source does not point to a separate 'latest information' page but provides the revision date directly on pages 1 and 2.
What changed or needs a fresh check
- Edition date — confirm the revision reads 10-2020
- Catalog Number — confirm the number is 47872E
- Mailing address — confirm the destination is PO Box 3801, Ogden, UT 84409
- Purpose statement — confirm the primary purpose is reporting potential violations of Internal Revenue laws
Quick Facts
Downloads
After you file
- 1Retain a copy of your completed Form 3949-A.
- 2The information provided is voluntary, but it helps the IRS determine if there has been a violation of Income Tax Law.
- 3Books or records related to Form 3949-A must be retained as long as their contents may become material in the administration of any Internal Revenue laws.
- 4The primary purpose of this form is to report potential violations, and the information provided may be disclosed to the Department of Justice for enforcement.
Sources
- SRCForm p.1 — The official title of this document is Information Referral (IRS Form 3949-A).
- SRCInstructions p.2 — Use Form 3949-A to report alleged tax law violations by an individual, a business, or both.
- SRCForm p.1 — Section A requires completing Part 1 if reporting an Individual, Part 2 if reporting a business only, and Part 1 and 2 if reporting a business and its owner.
- SRCInstructions p.3 — The primary purpose of this form is to report potential violations of the Internal Revenue laws (Form 7801).
- SRCForm p.3 — Failure to File Return is listed as a possible violation type for an individual or business that has not filed legally due returns.
- SRCInstructions p.2 — The address for submission is PO Box 3801 Ogden, UT 84409.
Common confusion points
Who should complete Section A if you are reporting a business?
Confusion
Complete 2 if only reporting the business; complete 1 and 2 if reporting the business and its owner.
What to do about book/records availability in Section B, Part 6?
Confusion
If records are available, do not send them now; the IRS will contact you if they are needed for an investigation.
When should you use Form 3949-A instead of another form?
Confusion
Use it to report suspected tax law violations by a person or business; check other forms (like 14039) for specific complaints.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 14039 is used if the suspicion involves identity theft.
Questions about IRS Form 3949A
What is IRS Form 3949A used for?
This form allows someone to formally tell the IRS about potential breaks in the income tax laws. A filer uses Form 3949-A when they suspect an individual or a company is breaking the rules regarding taxes. The information provided helps the IRS investigate and enforce the tax codes.
Who must file IRS Form 3949A?
Individuals or businesses file IRS Form 3949-A to report suspected violations. A filer may be reporting an Individual (Section A, Part 1), a business only (Section A, Part 2), or both.
What information does IRS Form 3949A require?
The form collects details about the subject in Section A, including their name and Social Security Number/TIN. It also gathers specifics on the alleged violation in Section B (like 'False Deductions') and your contact information in Section C.
When is IRS Form 3949A due?
The source does not state a specific due date for filing IRS Form 3949-A; it is used whenever a violation is suspected.
Where do I file IRS Form 3949A?
Print and send the completed form to the Internal Revenue Service at PO Box 3801, Ogden, UT 84409. The instructions also reference mailing or FAXing based on other forms.
How do I complete IRS Form 3949A?
First, complete Section A with details about the person or business being reported. Next, in Section B, check all applicable alleged tax violations and fill out the relevant Tax Years and dollar amounts. Finally, provide your contact information in Section C before sending the form to the IRS.
What happens if IRS Form 3949A is filed incorrectly?
The primary purpose of IRS Form 3949-A is to report potential violations of the Internal Revenue laws; failure to provide information will not affect the filer, but the information may be disclosed to the Department of Justice for enforcement.
Confusion — what should I check?
Complete 2 if only reporting the business; complete 1 and 2 if reporting the business and its owner.
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