Submit a whistleblower claim for award

 

If you have information about suspected tax fraud, evasion or tax law violation the IRS is authorized to administer, enforce or investigate, you may be eligible to submit a claim for a monetary award with the IRS Whistleblower Office.

A whistleblower award is generally 15–30% of the amount we collect because of the information in your claim.

How it works

Submit a whistleblower claim for award with Form 211, Application for Award for Original Information. Check if you're eligible.

Before you start

To submit a claim, you’ll need this information:

  • Name, address and taxpayer identification number (if known) of the person or entity you’re reporting
  • Description of the alleged noncompliance. This should include specific and credible allegations where the person or entity failed to comply with laws the IRS is authorized to administer, enforce or investigate
  • Documents you may have to support the allegation
  • Explanation of how and when you became aware of the alleged violation
  • Complete description of your present or former relationship (if any) to the subject of the claim
  • Your contact information

Important considerations when you submit a claim

Confidentiality

IRS protects the identity of a whistleblower to the fullest extent the law allows. 

The U.S. Department of Labor protects whistleblowers from retaliation by employers. Find details at Whistleblowers.gov.  

Submit a claim

Download and follow instructions for Form 211, Application for Award for Original Information PDF.

If you already submitted Form 211, don’t submit again. This can delay processing.

Eligibility

To be eligible to submit a claim for an award, you must:

  • Have specific, timely and credible information 
  • Not be an employee of the Department of Treasury
  • Provide your contact information and sign under penalty of perjury

You’re not eligible if you are:

  • An employee or former employee of the Department of Treasury or were an employee of the Department when you obtained the information on which the claim is based
  • An employee of the federal government and obtained the information through your official duties or acting within their scope of those official duties
  • Required by federal law or regulation to disclose the information or prevented by federal law or regulation from disclosing the information, currently or in the past
  • Under contract with the federal government and obtained or had access to the information based on the contract
  • Filing a claim based on information from an ineligible whistleblower, with the intent to avoid the claim’s rejection of the claim if filed by the ineligible whistleblower

If you’re not eligible

You can anonymously report information to the IRS without submitting a claim for an award.

Report tax fraud, a scam or law violation

After you submit a claim

We’ll mail a letter to confirm receipt and provide your claim number. Save the letter and use the claim number if you need to contact us about your claim.

Get full details and a timeline in The Whistleblower Claim Process, Publication 5251 PDF.

How to send more information

To send more information relating to an existing claim, complete Form 211 and follow instructions for Section A1.

Do not submit the same claim information multiple times or through multiple channels. This may cause processing delays.

How to update your whistleblower claim contact information

Send changes to your contact information as soon as possible to:

Internal Revenue Service
Whistleblower Office – ICE
1973 N Rulon White Blvd.
M/S 4110
Ogden, UT 84404

Important considerations when you submit a claim

Review this information before you submit a claim:

The IRS generally performs a taint review of information submitted with the Form 211, Application for Award for Original Information PDF, to identify and evaluate potential evidentiary, ethical, legal, or privilege concerns associated with the whistleblower’s information.

The IRS uses the taint review procedures to insulate the investigation functions from information that could jeopardize subsequent adjustments and collection activity. The IRS also uses the taint review procedures to insulate licensed professionals within the IRS, such as attorneys and certified public accountants, and the Office of Chief Counsel from potential ethical concerns. Information the taint review determines is tainted generally will not be used by the IRS.

Relationships that may result in privileged communications include attorney/client relationships, tax practitioner/client relationships, and spousal relationships. If there are potential privilege concerns associated with the information you submit, but you do not think the information should be considered privileged or you believe privilege has been waived, you should provide an explanation and any relevant facts when you submit the information.

The IRS’s review for potential evidentiary or legal concerns includes considering a taxpayer’s Fourth Amendment rights against unreasonable searches and seizures. The IRS exercises care to act as a passive recipient of information provided by whistleblowers, and whistleblowers are not considered an instrument or agent of the IRS. The IRS generally seeks to limit contacts and has implemented specific rules for processing information from a whistleblower who is a current employee of the taxpayer.

Information not used by the IRS because of taint concerns will not result in proceeds for an award.

Generally, the IRS will not accept any information from a whistleblower regarding a taxpayer (or related taxpayers) when the whistleblower is also representing the taxpayer in any capacity during any administrative matter pending before the IRS, e.g., an income tax examination, or in any litigation involving issues in which the IRS has any interest (Tax Court and refund litigation, collections suits, summons enforcement actions, etc.).

This limitation applies irrespective of if the representative is listed on the Form 2848, Power of Attorney and Declaration of Representative. If a taxpayer’s representative makes a direct overture to the IRS about becoming a whistleblower, e.g., typically by filing a Form 211, Application for Award for Original Information PDF, the IRS will not be allowed to have further interaction with that person as the taxpayer’s representative. This means the IRS will not be able to work with a current representative in an administrative matter after that individual submits information on the taxpayer as a whistleblower.

Generally, the IRS will consider a whistleblower a representative if that person participates on behalf of the taxpayer in meetings with the IRS.

To protect the confidentiality of the whistleblower, the IRS will not explain the reason for excluding them from the matter. It will be the responsibility of the whistleblower to explain the reason for being excluded from the matter under these circumstances. In addition, IRS employees will have no further interaction or contact with or receive any further information from that taxpayer’s representative as a whistleblower.

If you are a current employee of the target taxpayer, and there is an open administrative matter pending before the IRS at the time the information is submitted, the IRS will not be able to engage with you as a representative for that taxpayer during that administrative action. The IRS will not work with you, and you will be responsible for explaining the reason for being excluded from the matter.

If you are a current employee and there is no open administrative matter pending before the IRS at the time the information is submitted and the IRS begins an administrative action after receiving your whistleblower information, the IRS will not be able to engage with you as a representative for that taxpayer during that administrative action. The IRS will not work with you, and you will be responsible for explaining the reason for being excluded from the matter.

Rules for getting an award 

Internal Revenue Code (IRC) Section 7623 provides for awards, in some cases mandatory, when the IRS takes action based on a whistleblower's information. 

A claim may qualify for an award when it provides specific, timely and credible information about tax underpayments or violations of internal revenue laws and it leads to proceeds collected.

Proceeds collected are:

  • Penalties, interest, additions to tax and other amounts provided under internal revenue laws
  • Proceeds arising from laws the IRS is authorized to administer, enforce or investigate. This includes criminal fines, civil forfeitures and violations of reporting requirements

Award amounts

In general, the IRS pays an award from 15 to 30% of the proceeds collected that are attributable to the information submitted by the whistleblower.

The award percentage decreases for claims based on information from public sources or if the whistleblower planned and initiated the actions that led to the noncompliance.

Mandatory and discretionary awards

Awards are processed as mandatory or discretionary, according to IRC Sections 7623 (a) and (b).

To qualify for a mandatory award under IRC Section 7623(b), the information in the claim must relate to:

  • A tax noncompliance matter where the tax, penalties, interest, additions to tax and additional proceeds in dispute exceed $2 million
  • Any taxpayer, and for individual taxpayers only, one whose gross income exceeds $200,000 in at least one of the tax years in question

If a claim doesn’t meet the criteria for a mandatory award, the IRS will consider it for a discretionary award under IRC Section 7623(a).

Areas of tax noncompliance

The IRS investigates noncompliance with tax law. This includes significant non-reporting or underreporting and illegal or illicit transactions. For example:

Related

Page Last Reviewed or Updated: 22-Oct-2025