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FAQ

Frequently asked questions about the IRS Whistleblower Program

Clear answers to the questions most commonly asked about eligibility, awards, identity protection, and the filing process.

Common questions

IRS Whistleblower Program — questions answered.

How much can I receive as an IRS whistleblower?
The IRS Whistleblower Program pays mandatory awards of 15% to 30% of the proceeds collected as a result of your information. For a case involving $5 million in collected taxes, that means a minimum award of $750,000 and a maximum of $1.5 million. Awards are reduced to 0–10% if the whistleblower participated in the fraud or if the submission was based primarily on public information. (26 U.S.C. § 7623(b))
 

Federal law requires the IRS to protect the identity of the whistleblower to the extent possible under law (26 U.S.C. § 7623(b)(4)). Unlike the SEC and CFTC programs, the IRS program does not permit anonymous filing — you must identify yourself. However, the IRS will not voluntarily disclose your identity to the taxpayer or the public. In cases that proceed to trial, complete anonymity may not be achievable.

Yes. Whistleblower awards are taxable income and are reported on IRS Form 1099. Recipients should consult a qualified tax professional regarding the treatment of their award proceeds in the year received.

Offshore tax evasion and unreported foreign accounts; corporate tax fraud and abusive tax shelters; employment and payroll tax fraud; fraudulent deductions, credits, or exemptions; underreporting of income by businesses; FBAR violations; and international tax noncompliance.

Take the next step

"The IRS is required by law to
pay you. The question is whether
your information qualifies."

If you have specific, credible information about tax fraud exceeding $2 million,
the law entitles you to an award. Begin with a confidential 
evaluation.
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