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How to report suspected COVID-19 relief fraud to the SBA or IRS depends on the program and conduct: send suspected tax-law violations to the IRS, use its dedicated route for abusive Employee Retention Credit (ERC) promotions or preparation, and distinguish an ordinary referral from a whistleblower award claim. PPP and COVID EIDL are SBA loan programs; ERC is a tax credit. Report specific facts as suspicions, not as proof of fraud.
Choose a reporting route by program and suspected conduct
| What you suspect | Route | Key distinction |
|---|---|---|
| An alleged tax-law violation by a person or business, including suspected tax fraud connected to relief funds | IRS Form 3949-A | General information referral; the IRS says an online reporting experience is available. |
| Tax-related illegal activity involving ERC claims, an abusive ERC promoter or scheme, or a preparer deliberately preparing improper returns | IRS Form 14242 | Program-specific referral submitted by fax or mail with supporting materials. |
| You are seeking a whistleblower award for original information | IRS Form 211 | A separate award claim that requires contact information; payment is not guaranteed. |
| Suspected PPP or COVID EIDL loan fraud | SBA Office of Inspector General (OIG) is relevant, and SBA has referred suspected loan-fraud information to the IRS | A current official individual intake form, address, phone number, or submission procedure is not established here. Do not rely on an unverified contact channel. |
The agencies’ roles can overlap. Describe which program is involved and what you observed rather than assuming that every allegation belongs exclusively to one agency. The IRS states: “If you suspect tax fraud, evasion, a scam or violation of tax law, report it to the IRS.” Internal Revenue Service reporting guidance.
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Report an alleged tax-law violation to the IRS
Use Form 3949-A for a general referral
The IRS directs people to Form 3949-A, Information Referral, to report alleged tax-law violations by an individual, a business, or both. Its examples include false exemptions or deductions, false or altered tax documents, unreported or unsubstantiated income, failure to file, and multiple filings. The IRS also offers an online reporting experience.
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1Fix the driver behind crashes, sound loss and screen glitches2Clear out junk files and repair common Windows errors3Scan for outdated or missing drivers - takes under a minuteGive concrete, credible details and include available supporting documentation. Explain the suspected conduct and its connection, if any, to a relief program. A referral reports a concern; it does not establish that the person or business committed fraud.
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Report suspected abusive ERC promotions or preparation
ERC is a tax credit, not an SBA loan. For tax-related illegal activity involving ERC claims, suspected abusive tax schemes or promoters, or preparers who deliberately prepare improper returns, the IRS FAQ directs reporters to Form 14242. Include supporting material.
The FAQ lists these submission details:
- Mail: Internal Revenue Service, Lead Development Center MS7900, 1973 N. Rulon White Blvd., Ogden, UT 84404.
- Fax: 877-477-9135.
Contact information is optional but helpful if the IRS needs to ask questions or acknowledge receipt. The FAQ was marked updated March 20, 2025; check the live IRS instructions before submitting because forms and submission details can change.
Use Form 211 only if you are making an award claim
An ordinary IRS referral is not the same as a whistleblower award claim. If you are seeking an award for original information, use Form 211, Application for Award for Original Information. The IRS says an award claim requires contact information, specific and credible information, and available supporting documentation. Anonymous tips do not qualify for an award claim, and filing one does not guarantee an award.
What to do about suspected PPP or COVID EIDL fraud
PPP and COVID EIDL are SBA loan programs. SBA’s Office of Inspector General has a role in investigating COVID relief loan fraud, and SBA has referred suspected loan-fraud information to the IRS for comparison with tax information. The available official information here does not establish a current individual SBA OIG intake page or verified submission instructions, so no specific SBA form, phone number, address, or URL is provided. Check SBA OIG’s official site for its current reporting channel before sending personal or financial information.
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When describing a concern, identify the loan program and set out what you know: the application or loan involved, the person or business, relevant dates, and the documents or other records that support your account. Separate what you personally observed from what you infer. Do not label an allegation as proven fraud.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.How to interpret SBA’s reported figures
In a September 23, 2026 release, SBA said it had referred more than $200 billion in suspected PPP and COVID EIDL fraud to the IRS. The same release 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 referrals, discrepancies, and examinations—not findings that every associated loan was fraudulent.
The release also attributed to SBA OIG an estimate that nearly 20% of approximately $1.2 trillion in SBA pandemic-relief program disbursements may have gone to potentially fraudulent actors. SBA said the estimate was first made in June 2023. It is an estimate of potential exposure, not a settled determination of fraud.
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