Federal Information Referral
Extracted from PDF file 2016-federal-form-3949-a.pdf, last modified April 2016
Information ReferralDepartment of the Treasury - Internal Revenue Service Form 3949-A OMB Number 1545-1960 Information Referral (April 2016) (See instructions on reverse) Use this form to report suspected tax law violations by a person or a business. CAUTION: READ THE INSTRUCTIONS BEFORE COMPLETING THIS FORM. There may be other more appropriate forms specific to your complaint. (For example, if you suspect your identity was stolen, use Form 14039.) Section A – Information About the Person or Business You Are Reporting Complete 1, if you are reporting an Individual. Complete 2, if you are reporting a business only. Complete 1 and 2 if you are reporting a business and its owner. (Leave blank any lines you do not know.) 1a. Name of individual b. Social Security Number/TIN c. Date of birth d. Street address e. City f. State h. Occupation i. Email address j. Marital status (check one, if known) Married Single Head of Household g. ZIP code k. Name of spouse Divorced Separated 2a. Name of business b. Employer Tax ID number (EIN) c. Telephone number d. Street address e. City f. State h. Email address i. Website g. ZIP code Section B – Describe the Alleged Violation of Income Tax Law 3. Alleged violation of income tax law. (Check all that apply.) False Exemption Unsubstantiated Income False Deductions Earned Income Credit Multiple Filings Public/Political Corruption Organized Crime False/Altered Documents Unreported Income Narcotics Income Kickback Wagering/Gambling 4. Unreported income and tax years Fill in Tax Years and dollar amounts, if known (e.g., TY 2010- $10,000) TY $ TY $ TY $ TY $ Failure to Withhold Tax Failure to File Return Failure to Pay Tax Other (describe in 5) TY $ TY $ 5. Comments (Briefly describe the facts of the alleged violation-Who/What/Where/When/How you learned about and obtained the information in this report. Attach another sheet, if needed.) 6. Additional information. Answer these questions, if possible. Otherwise, leave blank. a. Are book/records available? (If available, do not send now. We will contact you, if they are needed for an investigation.) b. Do you consider the taxpayer dangerous? c. Banks, Financial Institutions used by the taxpayer Name Name Street address Street address City State ZIP code Yes Yes City No No State ZIP code f. State g. ZIP code Section C – Information About Yourself (We never share this information with the person or business you are reporting.) This information is not required to process your report, but would be helpful if we need to contact you for any additional information. 7a. Your name b. Telephone number d. Street address e. City c. Best time to call Please print and send your completed form to: Internal Revenue Service Stop 31313 Fresno, CA 93888 Catalog Number 47872E www.irs.gov Form 3949-A (Rev. 4-2016) Page 2 Instructions for Form 3949-A, Information Referral General Instructions Purpose of the Form Use Form 3949-A to report alleged tax law violations by an individual, a business, or both. CAUTION: DO NOT USE Form 3949-A: o If you suspect your identity was stolen. Use Form 14039. Follow “Instructions for Submitting this Form” on Page 2 of Form 14039. o To report suspected misconduct by your tax return preparer. Use Form 14157. Submit to the address on the Form 14157. o If your paid preparer filed a return or made changes to your return without your authorization. Instead, use Form 14157 AND Form 14157-A. Submit both to the address on the Form 14157-A. o If you received a notice from the IRS about someone claiming your exemption or dependent. Follow the instructions on the notice. Do not complete Form 3949-A. o To report an abusive tax avoidance scheme, promotion, or a promoter of such a scheme. Use Form 14242. Mail or FAX to the address or FAX number on the Form 14242. o To report misconduct or wrongdoing by a tax exempt organization or its officers, directors, or authorized persons. Use Form 13909. Submit by mail, FAX, or email, according to the instructions on the Form 13909. Have information and want to claim a reward? Use Form 211, Application For Award For Original Information. Mail it to the address in the Instructions for the form. Specific Instructions Section A – Provide Information About the Person/Business You Are Reporting, if known. Provide as much information as you know about the person or business you are reporting. 1. Complete if you are reporting an individual. Include their name, street address, city, state, ZIP code, social security number or taxpayer identification number, occupation, date of birth, marital status, name of spouse (if married), and email address. Include as much information as you know. 2. Complete if you are reporting a business. Include the business name, business street address, city, state, ZIP code, employer identification number (EIN), telephone number(s), email address, and website, if known. Note: Complete both parts if you are reporting a business and its owner. Section B – Use to Describe the Alleged Tax Law Violation(s) 3. Check all Tax Violations That Apply to Your Report. False Exemption- Claimed persons as dependents they are not entitled to claim. False Deductions- Claimed false or exaggerated deductions to reduce their taxable income. Multiple Filings- Filed more than one tax return to receive fraudulent refunds. Organized Crime- Member of a group of persons who engaged in illegal enterprises such as drugs, gambling, loansharking, extortion, or laundering illegal money through a legitimate business. Unsubstantiated Income- Reported false income from an unverifiable source in order to get a false refund. Earned Income Credit- Claimed Earned Income Credit which they were not entitled to receive. They may have reported income they did not earn or claimed children they were not entitled to claim. Public/Political Corruption- Public official or politician violated laws against using their position illegally for personal gain. False/Altered Documents- Changed documents, such as a W-2 or Form 1099, or created fake documents to substantiate a false refund. Unreported Income- Received cash or other untraceable payments, such as goods or services, and did not report the income. Narcotics Income- Received income from illegal drugs or narcotics. Catalog Number 47872E www.irs.gov Form 3949-A (Rev. 4-2016) Page 3 Kickback- Received illegal payments or kickbacks in exchange for referring the business of a government agency or other business towards a company or for influencing business decisions that result in part of the payment for the business received or service performed being returned to the person who made the referral. Wagering/Gambling- Did not report income received from wagering or gambling. Failure to Withhold Tax- Individual or business did not withhold legally owed taxes from income paid to their employee(s), such as Social Security or Medicare taxes. Example: A business treated employees as independent contractors and issued Forms 1099, with no tax withheld, instead of a W-2. Failure to File Return- Individual or business has not filed returns legally due. Failure to Pay Tax- Individual or business has not paid taxes legally due. Other- Describe in 5. 4. If your report involves unreported income, indicate the year(s) and the dollar amount(s). 5. Briefly describe the facts of the alleged tax law violation(s) as you know them. Please attach another sheet, if you need more room. 6. Additional Information, if known. Attach another sheet, if you need more room. Section C – Provide Information about Yourself 7. Note: Information about yourself is NOT required to process your report, but may be helpful if we need additional information. Please print and send your completed form to the Internal Revenue Service at: Internal Revenue Service Stop 31313 Fresno, CA 93888 Paperwork Reduction Notice We ask for the information on this form to carry out the Internal Revenue laws of the United States. This report is voluntary and the information requested helps us determine if there has been a violation of Income Tax Law. We need it to insure that taxpayers are complying with these laws and to allow us to figure and collect the right amount of tax. You are not required to provide the information on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents may become material in the administrations of any Internal Revenue laws. Generally, tax returns and tax return information are confidential, as required by Code section 6103. The time required to complete this form will vary depending on individual circumstances. The estimated average time is 15 minutes. Privacy Act Notice We are requesting this information under authority of 26 U.S.C. 7801. The primary purpose of this form is to report potential violations of the Internal Revenue laws. The information may be disclosed to the Department of Justice to enforce the tax laws. Providing the information is voluntary. Not providing all or part of the information will not affect you. Catalog Number 47872E www.irs.gov Form 3949-A (Rev. 4-2016)
Form 3949-A (Rev. 4-2016)
More about the Federal Form 3949-A Other TY 2016
We last updated the Information Referral in May 2017, so this is the latest version of Form 3949-A, fully updated for tax year 2016. You can download or print current or past-year PDFs of Form 3949-A directly from TaxFormFinder. You can print other Federal tax forms here.
Other Federal Other Forms:
|Form Code||Form Name|
|Form 8962||Premium Tax Credit|
|Form 12277||Application for Withdrawal of Filed Form 668(Y), Notice of Federal Tax Lien (Internal Revenue Code Section 6323(j))|
|Form W-4V||Voluntary Withholding Request|
|Form 433-D||Installment Agreement|
|Form 8283||Noncash Charitable Contributions|
The Internal Revenue Service usually releases income tax forms for the current tax year between October and January, although changes to some forms can come even later. We last updated Federal Form 3949-A from the Internal Revenue Service in May 2017.
Historical Past-Year Versions of Federal Form 3949-A
We have a total of four past-year versions of Form 3949-A in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
Form 3949-A (Rev. 4-2016)
Form 3949-A (Rev. 3-2014)
Form 3949-A (Rev. 2-2007)
Form 3949-A (Rev. 2-2007)
While we do our best to keep our list of Federal Income Tax Forms up to date and complete, we cannot be held liable for errors or omissions. Is the form on this page out-of-date or not working? Please let us know and we will fix it ASAP.