Whistleblower Office | Internal Revenue Service

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id="block-mainnavigationmobile-2" data-block-plugin-id="system_menu_block:main_mobile"> <h2 class="visually-hidden" id="block-mainnavigationmobile-2-menu">主要導航</h2> <ul data-block="mainnavigationmobile_2" class="menu nav" id="accessible-megamenu-navigation"> <a id="stickyNavLogo" class="logo navbar-btn pull-left" href="/zh-hant" title="Home" rel="home"> <img src="/themes/custom/pup_base/IRS-Logo.svg" alt="Home"> </a> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/zh-hant/filing" aria-controls="accessible-megamenu-shenbao-submenu" aria-expanded="false" aria-label="申報 menu has additional options. Use the spacebar to open the 申報 sub menu or enter to navigate to the 申報 page." role="application" id="accessible-megamenu-nav-item-0">申報</a> <ul data-block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-shenbao-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-0" role="region"> <div class="mega-menu-container"> <li><a href="/zh-hant/filing" class="mobile-only-text" id="accessible-megamenu-shenbao-submenu-0" data-drupal-link-system-path="node/19656">概觀</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-shenbao-submenu-1">信息給...</span> </li> <li><a href="/zh-hant/how-to-file-your-taxes-step-by-step" id="accessible-megamenu-shenbao-submenu-2" data-drupal-link-system-path="node/19456">個人</a> </li> <li><a href="/zh-hant/businesses" id="accessible-megamenu-shenbao-submenu-3" data-drupal-link-system-path="node/18976">商業和自僱人士</a> </li> <li><a href="/zh-hant/individuals/international-taxpayers" id="accessible-megamenu-shenbao-submenu-4" data-drupal-link-system-path="node/19696">國際納稅人</a> </li> <li><a href="/zh-hant/charities-and-nonprofits" id="accessible-megamenu-shenbao-submenu-5" data-drupal-link-system-path="node/58461">慈善與非營利組織</a> </li> <li><a href="/zh-hant/government-entities/indian-tribal-governments" id="accessible-megamenu-shenbao-submenu-6" data-drupal-link-system-path="node/19601">印第安部落政府</a> </li> <li><a href="/zh-hant/government-entities/federal-state-local-governments" id="accessible-megamenu-shenbao-submenu-7" data-drupal-link-system-path="node/19446">聯邦、州和地方政府</a> </li> <li><a href="/zh-hant/tax-exempt-bonds" id="accessible-megamenu-shenbao-submenu-8" data-drupal-link-system-path="node/19671">免稅債券</a> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-shenbao-submenu-9">為個人提交檔</span> </li> <li><a href="/zh-hant/filing/individuals/how-to-file" id="accessible-megamenu-shenbao-submenu-10" data-drupal-link-system-path="node/22856">如何提交</a> </li> <li><a href="/zh-hant/filing/individuals/when-to-file" id="accessible-megamenu-shenbao-submenu-11" data-drupal-link-system-path="node/22726">什麼時候提交</a> </li> <li><a href="/zh-hant/filing/where-to-file-tax-returns-addresses-listed-by-return-type" id="accessible-megamenu-shenbao-submenu-12" data-drupal-link-system-path="node/2442">在哪裡提交</a> </li> <li><a href="/zh-hant/filing/individuals/update-my-information" id="accessible-megamenu-shenbao-submenu-13" data-drupal-link-system-path="node/22861">更新您的資料</a> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-shenbao-submenu-14">普及的</span> </li> <li><a href="/zh-hant/individuals/get-transcript" id="accessible-megamenu-shenbao-submenu-15" data-drupal-link-system-path="node/136676">獲取您的稅務記錄</a> </li> <li><a href="/zh-hant/businesses/small-businesses-self-employed/get-an-employer-identification-number" id="accessible-megamenu-shenbao-submenu-16" data-drupal-link-system-path="node/17153">申請雇主身份證號 (EIN)</a> </li> <li><a href="/zh-hant/filing/wheres-my-amended-return" id="accessible-megamenu-shenbao-submenu-17" data-drupal-link-system-path="node/17175">查看您的修改過的稅表狀態</a> </li> <li><a href="/zh-hant/identity-theft-fraud-scams/get-an-identity-protection-pin" id="accessible-megamenu-shenbao-submenu-18" data-drupal-link-system-path="node/16696">獲取身份保護銷子（IP PIN）</a> </li> <li><a href="/zh-hant/file-your-taxes-for-free" id="accessible-megamenu-shenbao-submenu-19" data-drupal-link-system-path="node/141421">免費申報您的聯邦稅表 </a> </li> </div> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/zh-hant/payments" aria-controls="accessible-megamenu-fukuan-submenu" aria-expanded="false" aria-label="付款 menu has additional options. Use the spacebar to open the 付款 sub menu or enter to navigate to the 付款 page." role="application" id="accessible-megamenu-nav-item-1">付款</a> <ul data-block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-fukuan-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-1" role="region"> <div class="mega-menu-container"> <li><a href="/zh-hant/payments" class="mobile-only-text" id="accessible-megamenu-fukuan-submenu-0" data-drupal-link-system-path="node/19551">概觀</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-fukuan-submenu-1">支付</span> </li> <li><a href="/zh-hant/payments/direct-pay-with-bank-account" id="accessible-megamenu-fukuan-submenu-2" data-drupal-link-system-path="node/10224">銀行賬戶（直接支付）</a> </li> <li><a href="/zh-hant/payments/online-payment-agreement-application" id="accessible-megamenu-fukuan-submenu-3" data-drupal-link-system-path="node/16716">付款計劃（分期付款協議）</a> </li> <li><a href="/zh-hant/payments/eftps-the-electronic-federal-tax-payment-system" id="accessible-megamenu-fukuan-submenu-4" data-drupal-link-system-path="node/15488">電子聯邦稅務付款系統（EFTPS）</a> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-fukuan-submenu-5">普及的</span> </li> <li><a href="/zh-hant/your-account" id="accessible-megamenu-fukuan-submenu-6" data-drupal-link-system-path="node/126776">您的線上帳戶</a> </li> <li><a href="/zh-hant/individuals/tax-withholding-estimator" id="accessible-megamenu-fukuan-submenu-7" data-drupal-link-system-path="node/107181">預扣稅金估算表</a> </li> <li><a href="/zh-hant/businesses/small-businesses-self-employed/estimated-taxes" id="accessible-megamenu-fukuan-submenu-8" data-drupal-link-system-path="node/17135">估計稅</a> </li> <li><a href="/zh-hant/payments/penalties" id="accessible-megamenu-fukuan-submenu-9" data-drupal-link-system-path="node/91826">罰款</a> </li> </div> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/zh-hant/refunds" aria-controls="accessible-megamenu-tuishui-submenu" aria-expanded="false" aria-label="退稅 menu has additional options. Use the spacebar to open the 退稅 sub menu or enter to navigate to the 退稅 page." role="application" id="accessible-megamenu-nav-item-2">退稅</a> <ul data-block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-tuishui-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-2" role="region"> <div class="mega-menu-container"> <li><a href="/zh-hant/refunds" class="mobile-only-text" id="accessible-megamenu-tuishui-submenu-0" data-drupal-link-system-path="node/130131">概觀</a> </li> <div class="mega-menu-column no-header-extra-padding"> <li><a href="/zh-hant/wheres-my-refund" class="mega-menu-column-header" id="accessible-megamenu-tuishui-submenu-1" data-drupal-link-system-path="node/19556">我的退稅在哪裡</a> </li> <li><a href="/zh-hant/refunds/get-your-refund-faster-tell-irs-to-direct-deposit-your-refund-to-one-two-or-three-accounts" id="accessible-megamenu-tuishui-submenu-2" data-drupal-link-system-path="node/10971">直接存款</a> </li> <li><a href="/zh-hant/taxtopics/tc203" id="accessible-megamenu-tuishui-submenu-3" data-drupal-link-system-path="node/67936">減少退稅</a> </li> <li><a href="/zh-hant/filing/file-an-amended-return" id="accessible-megamenu-tuishui-submenu-4" data-drupal-link-system-path="node/128551">修改報稅表</a> </li> </div> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/zh-hant/credits-and-deductions" aria-controls="accessible-megamenu-dimianyouhuihekouchu-submenu" aria-expanded="false" aria-label="抵免优惠和扣除 menu has additional options. Use the spacebar to open the 抵免优惠和扣除 sub menu or enter to navigate to the 抵免优惠和扣除 page." role="application" id="accessible-megamenu-nav-item-3">抵免优惠和扣除</a> <ul data-block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-dimianyouhuihekouchu-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-3" role="region"> <div class="mega-menu-container"> <li><a href="/zh-hant/credits-and-deductions" class="mobile-only-text" id="accessible-megamenu-dimianyouhuihekouchu-submenu-0" data-drupal-link-system-path="node/80206">概觀</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-dimianyouhuihekouchu-submenu-1">信息給...</span> </li> <li><a href="/zh-hant/credits-and-deductions-for-individuals" title="給您和您的家人" id="accessible-megamenu-dimianyouhuihekouchu-submenu-2" data-drupal-link-system-path="node/5">個人</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 給您和您的家人 </span> </li> <li><a href="/zh-hant/credits-deductions/businesses" title="標準里程和其他信息" id="accessible-megamenu-dimianyouhuihekouchu-submenu-3" data-drupal-link-system-path="node/19941">商業和自僱人士</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 標準里程和其他信息 </span> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-dimianyouhuihekouchu-submenu-4">普及的</span> </li> <li><a href="/zh-hant/credits-deductions/individuals/earned-income-tax-credit-eitc" id="accessible-megamenu-dimianyouhuihekouchu-submenu-5" data-drupal-link-system-path="node/18966">低收入家庭抵免優惠 (EITC)</a> </li> <li><a href="/zh-hant/credits-deductions/individuals/child-tax-credit" id="accessible-megamenu-dimianyouhuihekouchu-submenu-6" data-drupal-link-system-path="node/771">子女稅務優惠</a> </li> <li><a href="/zh-hant/credits-deductions/clean-vehicle-and-energy-credits" id="accessible-megamenu-dimianyouhuihekouchu-submenu-7" data-drupal-link-system-path="node/126641">清潔車輛和能源抵免優惠</a> </li> <li><a href="/zh-hant/help/ita/how-much-is-my-standard-deduction" id="accessible-megamenu-dimianyouhuihekouchu-submenu-8" data-drupal-link-system-path="node/5229">標準扣除</a> </li> <li><a href="/zh-hant/retirement-plans" id="accessible-megamenu-dimianyouhuihekouchu-submenu-9" data-drupal-link-system-path="node/19741">退休計劃</a> </li> </div> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/zh-hant/forms-instructions" aria-controls="accessible-megamenu-biaogeheshuoming-submenu" aria-expanded="false" aria-label="表格和說明 menu has additional options. Use the spacebar to open the 表格和說明 sub menu or enter to navigate to the 表格和說明 page." role="application" id="accessible-megamenu-nav-item-4">表格和說明</a> <ul data-block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-biaogeheshuoming-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-4" role="region"> <div class="mega-menu-container"> <li><a href="/zh-hant/forms-instructions" class="mobile-only-text" id="accessible-megamenu-biaogeheshuoming-submenu-0" data-drupal-link-system-path="node/6">概觀</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-biaogeheshuoming-submenu-1">表格和說明</span> </li> <li><a href="/zh-hant/forms-pubs/about-form-1040" title="個人報稅表" id="accessible-megamenu-biaogeheshuoming-submenu-2" data-drupal-link-system-path="node/16022">1040表格</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 個人報稅表 </span> </li> <li><a href="/pub/irs-pdf/i1040gi.pdf" title="表格1040的說明" id="accessible-megamenu-biaogeheshuoming-submenu-3">1040表格指示</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 表格1040的說明 </span> </li> <li><a href="/zh-hant/forms-pubs/about-form-w-9" title="申請納稅人識別號碼 (TIN) 及證明書" id="accessible-megamenu-biaogeheshuoming-submenu-4" data-drupal-link-system-path="node/15825">W-9表格</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 申請納稅人識別號碼 (TIN) 及證明書 </span> </li> <li><a href="/zh-hant/forms-pubs/about-form-4506-t" title="索取報稅表的要求" id="accessible-megamenu-biaogeheshuoming-submenu-5" data-drupal-link-system-path="node/10554">4506-T表格</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 索取報稅表的要求 </span> </li> </div> <div class="mega-menu-column extra-padding"> <li><a href="/zh-hant/forms-pubs/about-form-w-4" class="mega-menu-column-header" title="僱員的預扣稅金證明" id="accessible-megamenu-biaogeheshuoming-submenu-6" data-drupal-link-system-path="node/15498">W-4表格</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 僱員的預扣稅金證明 </span> </li> <li><a href="/zh-hant/forms-pubs/about-form-941" title="雇主的季度聯邦納稅申報表" id="accessible-megamenu-biaogeheshuoming-submenu-7" data-drupal-link-system-path="node/53446">941表格</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 雇主的季度聯邦納稅申報表 </span> </li> <li><a href="/zh-hant/forms-pubs/about-form-w-2" title="從事貿易或業務的雇主支付工資" id="accessible-megamenu-biaogeheshuoming-submenu-8" data-drupal-link-system-path="node/5737">W-2表格</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 從事貿易或業務的雇主支付工資 </span> </li> <li><a href="/zh-hant/forms-pubs/about-form-9465" title="分期付款協議申請" id="accessible-megamenu-biaogeheshuoming-submenu-9" data-drupal-link-system-path="node/15532">9465表格</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 分期付款協議申請 </span> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-biaogeheshuoming-submenu-10">普及的給稅務專業人士</span> </li> <li><a href="/zh-hant/forms-pubs/about-form-1040x" title="修改/修復稅表" id="accessible-megamenu-biaogeheshuoming-submenu-11" data-drupal-link-system-path="node/19996">1040-X表格 </a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 修改/修復稅表 </span> </li> <li><a href="/zh-hant/forms-pubs/about-form-2848" title="申請授權委託書" id="accessible-megamenu-biaogeheshuoming-submenu-12" data-drupal-link-system-path="node/15839">2848表格</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 申請授權委託書 </span> </li> <li><a href="/zh-hant/forms-pubs/about-form-w-7" title="申請ITIN" id="accessible-megamenu-biaogeheshuoming-submenu-13" data-drupal-link-system-path="node/15536">W-7表格</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 申請ITIN </span> </li> <li><a href="/pub/irs-pdf/pcir230.pdf" title="在國稅局面前的執業規則" id="accessible-megamenu-biaogeheshuoming-submenu-14">通告230號</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 在國稅局面前的執業規則 </span> </li> </div> </div> </ul> </li> </ul> </nav> <div class="pup-site-header-search-block pup-search-box-hidden"> <div class="pup-site-header-search-block__searchfield"> <form data-block="pup_irs_exposedformpup_site_index_searchsite_search_srt_relevance_2" action="/zh-hant/site-index-search" method="get" id="views-exposed-form-pup-site-index-search-site-search-srt-relevance--2" accept-charset="UTF-8" novalidate> <div class="form--inline form-inline clearfix"> <div class="form-item form-group js-form-item form-type-textfield js-form-type-textfield form-item-search js-form-item-search"> <label for="search-main" class="control-label">Search</label> <input placeholder="搜尋" aria-label="搜尋" data-drupal-selector="edit-search" class="form-text form-control" type="text" id="search-main" name="search" value="" size="30" maxlength="128" /> </div> <div class="form-item form-group js-form-item form-type-select js-form-type-select form-item-field-pup-historical-1 js-form-item-field-pup-historical-1"> <label for="edit-field-pup-historical-1--2" class="control-label">Include Historical Content</label> <div class="select-style select-wrapper"><select data-drupal-selector="edit-field-pup-historical-1" class="form-select form-control" id="edit-field-pup-historical-1--2" name="field_pup_historical_1"><option value="All" >- 任何 -</option><option value="1" selected="selected">No</option></select></div> </div> <div class="form-item form-group js-form-item form-type-select js-form-type-select form-item-field-pup-historical js-form-item-field-pup-historical"> <label for="edit-field-pup-historical--2" class="control-label">Include Historical Content</label> <div class="select-style select-wrapper"><select data-drupal-selector="edit-field-pup-historical" class="form-select form-control" id="edit-field-pup-historical--2" name="field_pup_historical"><option value="All" >- 任何 -</option><option value="1" selected="selected">No</option></select></div> </div> <div data-drupal-selector="edit-actions" class="form-actions form-group js-form-wrapper form-wrapper" id="edit-actions--2"><button title="搜尋" data-drupal-selector="edit-submit-pup-site-index-search-2" class="button js-form-submit form-submit btn-primary btn icon-before" type="submit" id="edit-submit-pup-site-index-search--2" value="搜尋"><span class="icon glyphicon glyphicon-search" aria-hidden="true"></span> 搜尋</button></div> </div> </form> </div> </div> </div> </div> </div> <div id="pup-info-menu-collapse" class="pup-header-content-rt col-xs-12 hidden-md hidden-lg collapse no-gutter"> <div class="region region-info-menu-collapsible"> <nav role="navigation" aria-labelledby="block-pup-irs-informationmenu-menu" id="block-pup-irs-informationmenu" data-block-plugin-id="system_menu_block:pup-info-menu" class="pup-nav-zh-hant"> <h2 class="visually-hidden" id="block-pup-irs-informationmenu-menu">Information Menu</h2> <ul data-block="pup_irs_informationmenu" class="menu menu--pup-info-menu nav"> <li class="first"> <a href="/zh-hant/help/let-us-help-you" title="幫助" data-drupal-link-system-path="node/16916">幫助</a> </li> <li> <a href="/zh-hant/newsroom" title="新聞" data-drupal-link-system-path="node/19646">新聞</a> </li> <li> <a href="/zh-hant/charities-and-nonprofits" data-drupal-link-system-path="node/58461">慈善與非營利組織</a> </li> <li class="last"> <a href="/zh-hant/tax-professionals" data-drupal-link-system-path="node/11">稅務專業人士</a> </li> </ul> </nav> </div> </div> <div id="pup-header-nav-collapse" class="pup-header-content-rt col-xs-12 hidden-md hidden-lg collapse no-gutter"> <div class="region region-header-nav-collapsible"> <section id="block-accordionmainnavigationmobile" data-block-plugin-id="accordion_menus_block:main_mobile" class="block block-accordion-menus 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href="https://www.irs.gov/zh-hant/help/let-us-help-you#help">獲取您語言的幫助</a>. </div> </div> </div> </section> <article lang="en" about="/compliance/whistleblower-office" class="pup-article full clearfix row"> <div class="col-md-8 col-sm-12 col-xs-12"> <div class="field field--name-body field--type-text-with-summary field--label-hidden field--item"><p><a id="top" name="top"></a>The IRS Whistleblower Office pays monetary awards to eligible individuals whose information is used by the IRS. The award percentage depends on several factors, but generally falls between 15 and 30 percent of the proceeds collected and attributable to the whistleblower's information. Awards can only be issued once a final determination can be made, and as such, award payments cannot be made until the taxpayer has exhausted all appeal rights and the taxpayer no longer can file a claim for refund or otherwise seek to recover the proceeds from the government.</p> <ul> <li><a href="#vision">Vision</a></li> <li><a href="#mission">Mission</a></li> <li><a href="#submit">How to submit a whistleblower claim</a></li> <li><a href="#claim">Who is eligible to file a claim for award?</a></li> <li><a href="#rules">What are the rules for getting an award?</a></li> <li><a href="#report">Annual report to Congress</a></li> <li><a href="#moreinfo">More information</a></li> <li><a href="#news">News from the Whistleblower Office</a></li> </ul> <h2><a id="vision" name="vision"></a>Vision</h2> <p>To effectively promote voluntary compliance and reduce the tax gap by providing excellent service to whistleblowers, taxpayers, and other stakeholders.</p> <p><a href="#top">Back to top</a></p> <h2><a id="mission" name="mission"></a>Mission</h2> <p>To effectively administer the IRS Whistleblower Program by ensuring:</p> <ul> <li>IRS compliance functions receive and consider specific, timely, and credible whistleblower claims that identify non-compliance with tax laws or other laws the IRS is authorized to administer, enforce, or investigate;</li> <li>Whistleblowers receive required notifications timely; and</li> <li>Awards are fairly determined and timely paid.</li> </ul> <p><a href="#top">Back to top</a></p> <h2><a id="submit" name="submit"></a>Submit a whistleblower claim</h2> <p>Individuals must use IRS <a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="2d6a5c60-e3fd-4e93-9ae1-4caea98afe52" href="https://www.irs.gov/pub/irs-pdf/f211.pdf" title="0324 Form 211 (PDF)">Form 211, Application for Award for Original Information <span class="link-label label-file label-file-pdf">PDF</span></a>, and ensure that it contains the following:</p> <ul> <li>A description of the alleged tax noncompliance, including a written narrative explaining the issue(s).</li> <li>Information to support the narrative, such as copies of books and records, ledger sheets, receipts, bank records, contracts, emails, and the location of assets.</li> <li>A description of documents or supporting evidence not in the whistleblower's possession or control, and their location.</li> <li>An explanation of how and when the whistleblower became aware of the information that forms the basis of the claim.</li> <li>A complete description of the whistleblower's present or former relationship (if any) to the subject of the claim (for example, family member, acquaintance, client, employee, accountant, lawyer, bookkeeper, customer).</li> <li>The whistleblower's original signature on the declaration under penalty of perjury (a representative cannot sign Form 211 for the whistleblower) and the date of signature.</li> </ul> <p>Individuals must then mail the Form 211 with supporting documentation to:</p> <p class="col-xs-offset-1">Internal Revenue Service<br> Whistleblower Office – ICE<br> 1973 N Rulon White Blvd.<br> M/S 4110<br> Ogden, UT 84404</p> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="d30f6462-b3af-43e7-81a1-5d1b2239ba5b" href="/compliance/additional-important-considerations-when-submitting-a-whistleblower-claim" title="Additional important considerations when submitting a whistleblower claim">Additional important considerations when submitting a whistleblower claim</a> – Read more about submitting information with potential evidentiary, ethical, legal, or privilege concerns, important note for whistleblowers who are current representatives of a target taxpayer, and important note for whistleblowers who are currently employed by the target taxpayer.</p> <p><a href="#top">Back to top</a></p> <h2><a id="claim" name="claim"></a><b>Who is eligible to file a claim for award?</b></h2> <p>Any individual, other than an individual described below, is eligible to file a claim for award and to receive an award under section 7623.</p> <p>The Whistleblower Office will reject any claim for award filed by an ineligible whistleblower and will provide written notice of the rejection to the whistleblower. The following individuals are not eligible to file a claim for award or receive an award under section 7623:</p> <ul> <li>An individual who is an employee of the Department of Treasury or was an employee of the Department of Treasury when the individual obtained the information on which the claim is based;</li> <li>An individual who obtained the information through the individual's official duties as an employee of the federal government, or who is acting within the scope of those official duties as an employee of the federal government;</li> <li>An individual who is or was required by federal law or regulation to disclose the information or who is or was precluded by federal law or regulation from disclosing the information;</li> <li>An individual who obtained or had access to the information based on a contract with the federal government; or</li> <li>An individual who filed a claim for award based on information obtained from an ineligible whistleblower for the purpose of avoiding the rejection of the claim that would have resulted if the claim was filed by the ineligible whistleblower.</li> </ul> <p><a href="#top">Back to top</a></p> <h2><a id="rules" name="rules"></a>What are the rules for getting an award?</h2> <p>Internal Revenue Code (IRC) section 7623 provides for awards, in some cases mandatory, when the Internal Revenue Service (IRS) takes action based on a whistleblower's information. Claims for award that provide specific and credible information regarding tax underpayments or violations of internal revenue laws and that lead to proceeds collected may qualify for an award.</p> <p>The Bipartisan Budget Act of 2018 defined proceeds as penalties, interest, additions to tax, and additional amounts provided under the internal revenue laws, as well as any proceeds arising from laws for which the IRS is authorized to administer, enforce, or investigate. This includes criminal fines, civil forfeitures, and violations of reporting requirements.</p> <p>In general, the IRS will pay an award of at least 15 percent, but not more than 30 percent of the proceeds collected 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. Awards will be processed as either a section 7623(a) or 7623(b) award.</p> <p>To qualify for the IRC section 7623(b) award program, the information must:</p> <ul> <li>Relate to a tax noncompliance matter in which the tax, penalties, interest, additions to tax, and additional proceeds in dispute exceed $2,000,000; and</li> <li>Relate to a taxpayer, and for individual taxpayers only, one whose gross income exceeds $200,000 for at least one of the tax years in question.</li> </ul> <p>If a submission does not meet the criteria for IRC section 7623(b) consideration, the IRS will consider it for the discretionary program under IRC section 7623(a) of the Code.</p> <p><a href="#top">Back to top</a></p> <h2><a id="report" name="report"></a>Annual report to Congress</h2> <p>The Secretary of the Treasury reports to Congress each fiscal year on the use of Internal Revenue Code section 7623. The <a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="4a9160b8-6949-4f26-b3e2-52089a7e9d61" href="https://www.irs.gov/pub/irs-pdf/p5241.pdf" title="0624 Publ 5241 (PDF)">Whistleblower Office Report to Congress <span class="link-label label-file label-file-pdf">PDF</span></a> for the fiscal year ending September 30, 2023, was released on June 24, 2024. <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="ec5a5083-a39b-426e-a417-8c36257356da" href="/compliance/whistleblower-office-annual-reports" title="Whistleblower Office annual reports">Reports for prior years</a> are also available.</p> <p><a href="#top">Back to top</a></p> <h2><a id="moreinfo" name="moreinfo"></a>More information</h2> <ul> <li><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="5b1c66a2-9586-4e60-bec3-e295db981761" href="https://www.irs.gov/pub/whistleblower/fy-2025-sequester-notice.pdf" title="FY 2025 IRS Whistleblower Office sequester notice">Fiscal year 2025 sequester notice from Whistleblower Office effective October 1, 2024 <span class="link-label label-file label-file-pdf">PDF</span></a> – Provides information on how the sequestration rate impacts whistleblower award payments during the current fiscal year.</li> <li><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="e64ff2be-0a84-4834-8628-74e430626861" href="https://www.irs.gov/pub/irs-pdf/p5251.pdf" title="0922 Publ 5251 (PDF)">Publication 5251, The Whistleblower Claim Process and Timeline <span class="link-label label-file label-file-pdf">PDF</span></a> – This publication provides an overview of the IRS Whistleblower claim process including: <ul> <li>How to file a claim for an award,</li> <li>What happens to a claim after the IRS receives it,</li> <li>Communicating with the IRS Whistleblower Office,</li> <li>Requesting updates on the status and stage of your claim, and</li> <li>A general claim processing timeline.</li> </ul> </li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="fd77009a-6846-4fc7-ad5e-6486075f5750" href="/compliance/the-whistleblower-law" title="The Whistleblower Law">Whistleblower law</a> – Links to the applicable Internal Revenue Code sections and Treasury regulations for the IRS Whistleblower Program.</li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="58905a76-a56a-40a2-925a-234240199bec" href="/compliance/history-of-the-whistleblower-program" title="History of the Whistleblower Program">History of the Whistleblower Program</a> – Historical information on the evolution of the IRS Whistleblower Program.</li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="4d8ebbf3-659a-4280-9ed4-fb3ed5e9d3f1" href="/compliance/reporting-other-information-to-the-irs" title="Reporting other information to the IRS">Reporting other information to the IRS</a> – Information regarding other avenues for proving information to the IRS if you do not want an award for your information.</li> </ul> <p><a href="#top">Back to top</a></p> <h2><a id="news" name="news"></a>News from the Whistleblower Office</h2> <ul> <li>On July 1, 2019, the President signed the Taxpayer First Act into law. The new law includes <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="6ca977f1-ad91-4b22-891d-f1f409639352" href="/compliance/whistleblower-reforms-under-the-taxpayer-first-act" title="Whistleblower reforms under the Taxpayer First Act">several important provisions</a> to help improve taxpayer service, ensure we are continuing to enforce the tax laws in a fair, impartial manner and ultimately support the continued success of our nation. The Act included law changes pertaining to the notification process to whistleblowers and made available protection for whistleblowers against retaliation.</li> <li>The Bipartisan Budget Act of 2018 adds a new Internal Revenue Code subsection – 7623(c) expanding the definition of proceeds for whistleblower awards. This applies to any open whistleblower claim.</li> <li><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="a8eb2bcc-aac9-4f92-9ebc-eae1c16ce3f1" href="https://www.irs.gov/pub/whistleblower/2017_wo_dcse_memo_%20debriefing.pdf" title="Deputy Commissioner for Services and Enforcement Memorandum on Debriefing August 4, 2017">Deputy Commissioner for Services and Enforcement memorandum on debriefing dated August 4, 2017 <span class="link-label label-file label-file-pdf">PDF</span></a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="766223bb-1524-4e44-a2fb-1bb2e2cebc31" href="/newsroom/irs-and-ttb-formalize-process-to-support-processing-of-claims-made-to-the-irs-whistleblower-office" title="IRS and TTB formalize process to support processing of claims made to the IRS Whistleblower Office">IRS and TTB formalize process to support processing of claims made to the IRS Whistleblower Office</a> – Read the press release to learn more about the formal agreement.</li> <li><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="832eb3ed-2d76-45c8-8ccd-d5dd69692c6b" href="https://www.irs.gov/pub/whistleblower/wo_6103n_guidance.pdf" title="Whistleblower 6103n Contracts">6103(n) contract guidance <span class="link-label label-file label-file-pdf">PDF</span></a> – Whistleblower Office director provides guidance to the IRS operating divisions on using 6103(n) contracts for whistleblower claim submissions.</li> <li><a href="https://www.federalregister.gov/articles/2014/08/12/2014-18858/awards-for-information-relating-to-detecting-underpayments-of-tax-or-violations-of-the-internal">Treasury issued final regulations to implement section 7623 effective on August 12, 2014</a> – The regulations generally apply to claims that are open as of the effective date. Section 301.7623-4, which contains the rules for determining the amount and payment of awards, applies to claims for award under section 7623(b) that are open as of August 12, 2014, and to information submitted after that date. The amount and payment of awards under 7623(a) for information received prior to August 12, 2014, will be paid under the rules described in the Internal Revenue Manual. </li> </ul> <p><a href="#top">Back to top</a></p> </div> </div> <div class="col-md-4 col-sm-12 col-xs-12 block-region-right-column"> <div class="field field--name-field-pup-article-callout field--type-entity-reference-revisions field--label-hidden field--items row"> <div class="field--item col-sm-6 col-md-12"> <div class="paragraph paragraph--type--pup-callout paragraph--view-mode--default"> <div class="field field--name-field-pup-block-reference field--type-entity-reference field--label-hidden field--item"> <div class="field field--name-body field--type-text-with-summary field--label-hidden field--item"><h3>Additional information about IRS compliance work areas</h3> <ul> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="eb5489c6-d896-4449-ba70-b2a38e8f94e3" href="/newsroom/irs-announces-sweeping-effort-to-restore-fairness-to-tax-system-with-inflation-reduction-act-funding-new-compliance-efforts" title="IRS announces sweeping effort to restore fairness to tax system with Inflation Reduction Act funding; new compliance efforts focused on increasing scrutiny on high-income, partnerships, corporations and promoters abusing tax rules on the books">IRS compliance efforts</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="46359f9f-3616-4530-a514-4129afd21fb4" href="/businesses/small-businesses-self-employed/anti-tax-law-evasion-schemes" title="Anti-tax law evasion schemes">Anti-tax law schemes</a></li> <li><a href="/retirement-plans/ep-abusive-tax-transactions">Employee plans abusive tax transactions</a></li> <li><a href="/charities-non-profits/eo-abusive-tax-avoidance-transactions">Exempt organization abusive tax avoidance transactions</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="83b4736e-a749-4218-8f93-f19dd35d8250" href="/newsroom/dirty-dozen" title="Dirty Dozen">Dirty Dozen tax scams</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="6c538a4b-d2f9-4591-8ee8-ff05a5dac418" href="/compliance/criminal-investigation/tax-fraud-alerts" title="Tax fraud alerts">Tax fraud alerts</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="06c112c9-487a-4ab4-8606-dab0920b1cd2" href="/compliance/criminal-investigation/program-and-emphasis-areas-for-irs-criminal-investigation" title="Program and emphasis areas for IRS Criminal Investigation">Program and emphasis areas for IRS Criminal Investigation</a></li> </ul> </div> </div> </div> </div> </div> </div> </article> </div> </div> </div> </div> <div class="container"> <div class="pup-bodycopy-footer"> <div class='pup-content-revision col-xs-12 col-sm-6'> Page Last Reviewed or Updated: 18-Oct-2024 </div> 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