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How to report suspected COVID-19 relief fraud to the SBA or IRS depends on the program and conduct: use IRS Form 3949-A for a suspected tax-law violation, Form 14242 for suspected abusive Employee Retention Credit (ERC) promotion or preparation, and Form 211 only if you are making an IRS whistleblower award claim. PPP and COVID EIDL are SBA loan programs; ERC is a tax credit. A suspicion or discrepancy is not proof of fraud, so report specific facts and let the agencies assess them.
Choose the reporting route that matches the suspected conduct
| What you suspect | Route | Contact details and award |
|---|---|---|
| Tax-law violation by an individual or business | IRS Form 3949-A, with an online reporting experience available | IRS permits anonymous referrals; this is not an award claim. |
| Abusive ERC promotion, tax scheme, or deliberate improper return preparation | IRS Form 14242; submit supporting material by fax or U.S. mail | Contact information is optional but helpful; this is not an award claim. |
| You want to seek an award for original information | IRS Form 211 | Contact information is required; an award is not guaranteed. |
| Suspected PPP or COVID EIDL loan fraud | SBA OIG has a role in investigating COVID relief loan fraud, but the current official individual intake instructions are not established here. | Do not assume an IRS tax referral is a substitute for reporting suspected loan misconduct to SBA OIG. |
Report a suspected tax-law violation with IRS Form 3949-A
The IRS says, “If you suspect tax fraud, evasion, a scam or violation of tax law, report it to the IRS.” Form 3949-A, Information Referral, is the general route for alleged tax-law violations by an individual, a business, or both. The IRS lists examples including false exemptions or deductions, false or altered tax documents, unreported or unsubstantiated income, failure to file, and multiple filings. The IRS provides an online reporting experience and asks for specific, credible facts and available supporting documentation. IRS: How to report suspected tax fraud activity and Form 3949-A.
What to include
- Identify the person or business involved as clearly as you can.
- Describe the suspected conduct, the relief program involved, and relevant dates or amounts you know.
- Provide records or other supporting material you already have. Distinguish what you observed from what you infer; do not present an allegation as an established finding.
Report suspected abusive ERC promotion or preparation with Form 14242
ERC is a tax credit, not an SBA loan. For tax-related illegal activity connected with ERC claims, suspected abusive tax schemes or promoters, or preparers who deliberately prepare improper returns, IRS guidance directs people to Form 14242. Include supporting material. The IRS says contact information is optional but helpful if it needs to ask questions or acknowledge the submission.
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Submit Form 14242 and supporting material by fax or U.S. mail to the IRS Lead Development Center:
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Internal Revenue Service
Lead Development Center MS7900
1973 N. Rulon White Blvd.
Ogden, UT 84404
Fax: 877-477-9135
These instructions come from the IRS ERC FAQ, marked updated March 20, 2025. Check the live IRS Employee Retention Credit FAQ before sending anything because submission details can change.
Use Form 211 only for an IRS whistleblower award claim
Form 211, Application for Award for Original Information, is distinct from an ordinary referral. The IRS says an award claim needs contact information, specific and credible information, and available supporting documentation. Anonymous tips do not qualify for an award claim, although the IRS permits anonymous reporting through its referral routes. Filing Form 211 does not guarantee an award. See the IRS reporting and whistleblower information and Form 211.
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PPP and COVID EIDL are SBA loan programs; the ERC is an IRS tax credit. An allegation about a loan application or use of loan proceeds is not automatically a tax-law violation, though one set of facts may raise issues for more than one agency. Describe the program and conduct clearly and avoid treating one agency’s action as proof of wrongdoing.
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The U.S. Small Business Administration said on September 23, 2026, that it had referred more than $200 billion in suspected PPP and COVID EIDL fraud to the IRS. SBA said IRS comparisons identified discrepancies associated with approximately $100 billion in loans and that examinations were opened to assess possible tax and penalty liabilities. These figures describe suspected exposure and discrepancies, not findings that every dollar was fraudulent. The SBA’s release does not establish an individual’s current submission steps to SBA OIG. Do not rely on an unverified phone number, form, address, or web page; check current official SBA OIG reporting instructions before submitting a loan-fraud report. SBA release, September 23, 2026.
Quick Recap
Keep your report factual and preserve your records
- Use “suspected” or “alleged” unless an authority has established the facts.
- Separate first-hand observations from conclusions, and include dates and documents where available.
- Keep copies of what you submit and note the date and route used.
- Do not alter, obtain improperly, or submit documents you are not authorized to access.
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