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                                           Department of the Treasury - Internal Revenue Service                                  OMB Number 1545-0409
   Form 211                                                                                                             Date Claim received
                                            Application for Award for  
   (July 2018)                                                                                                          Claim number (completed by IRS)
                                                   Original Information 
Section A – Information About the Person or Business You Are Reporting
1. Is this New submission or            Supplemental submission                                                         2. Last 4 digits of Taxpayer Identification 
If a supplemental submission, list previously assigned claim number(s)                                                  Number(s) (e.g., SSN, ITIN, or EIN)

3. Name of taxpayer (include aliases) and any related taxpayers who committed the violation

4. Taxpayer's address, including ZIP code                                                                               5. Taxpayer's date of birth or approximate age

6. Name and title and contact information of IRS employee to whom violation was first reported, if known

7. Alleged Violation of Tax Law (check all that apply)
   Income Tax                               Employment Tax                             Estate & Gift Tax                  Tax Exempt Bonds
   Employee Plans                           Governmental Entities                      Exempt Organizations               Excise
   Other (identify)
8. Describe the Alleged Violation. State all pertinent facts to the alleged violation. (Attach a detailed explanation and include all supporting information in your 
possession and describe the availability and location of any additional supporting information not in your possession.) Explain why you believe the act described 
constitutes a violation of the tax laws

9. Describe how you learned about and/or obtained the information that supports this claim. (Attach sheet if needed)

10. What is your relationship (current and former) to the alleged noncompliant taxpayer(s)? Check all that apply. (Attach sheet if needed)
   Current Employee                         Former Employee                            Attorney                           CPA
   Relative/Family Member                   Other (describe)
11. Do you still maintain a relationship with the taxpayer          Yes                No
12. If yes to number 11, describe your relationship with the taxpayer

13. Are you involved with any governmental or legal proceeding involving the taxpayer              Yes                  No
14. If yes to number 13, Explain in detail. (Attach sheet if needed)

15. Describe the amount of tax owed by the taxpayer(s). Provide a summary of the information you have that supports your claim as to the amount owed 
(i.e. books, ledgers, records, receipts, tax returns, etc). (Attach sheet if needed)

16. Fill in Tax Year (TY) and Dollar Amount ($), if known
TY         $                 TY             $               TY                      $           TY          $                     TY          $

Section B – Information About Yourself
17. Name of individual claimant                             18. Claimant's date of birth (MMDDYYYY)                     19. Last 4 digits of Claimant's SSN or ITIN

20. Are you currently an IRS employee       Yes       No 21. Are you the spouse or a dependent of an IRS employee                        Yes   No
22. Are you currently an IRS contractor     Yes       No 23. Are you a Federal, State or Local Government employee                       Yes   No
24. Address of claimant, including ZIP code                                                                             25. Telephone number (including area code)

                                                                                                                        26. Email address
27. Declaration under Penalty of Perjury I declare that I have examined this application, all accompanying statement and supporting documentation, and, 
to the best of my knowledge and belief, they are true, correct, and complete

                                           Signature of Claimant                                                                         Date
Catalog Number 16571S                                                www.irs.gov                                                         Form 211 (Rev. 7-2018)



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           Instructions for Form 211, Application for Award for Original Information 
General Information: The Whistleblower Office has responsibility for the administration of the whistleblower award program under 
section 7623 of the Internal Revenue Code. Section 7623 authorizes the payment of awards from the proceeds of amounts the 
Government collects as a result of the information provided by the whistleblower. A claimant must file a formal claim for award by 
completing and sending Form 211, Application for Award for Original Information, to be considered for the Whistleblower Program. 
 
Send completed form along with any supporting information to: Internal Revenue Service 
                                                                Whistleblower Office - ICE 
                                                                1973 N. Rulon White Blvd. 
                                                                M/S 4110 
                                                                Ogden, UT 84404

Instructions for Completion of Form 211:
Question 1 If you have not previously submitted a Form 211 regarding the same or similar non-compliant activities, or the taxpayer(s) 
identified in this information have no known relationship to the taxpayer(s) identified in a previously submitted Form 211, check the box 
for “new submission.” 
If you are providing additional information regarding the same or similar non-compliant activities, and are identifying additional non-
complaint activities by the same taxpayer(s), check the box for “supplemental submission.” If you are identifying additional taxpayers 
involved in the same or similar tax non-compliance identified on a previously submitted Form 211, and those additional taxpayers are 
related to the taxpayer(s) identified on a previously submitted Form 211, check the box for “supplemental submission.” If this is 
supplemental information, list previously assigned claim number(s). 
Questions 2 – 5 Information about the Taxpayer – Provide the taxpayer’s name, address, taxpayer identification number – last 4 digits 
(if known), and the taxpayer’s date of birth or approximate age. 
Question 6 If you reported the violation to an IRS employee; please provide the employee’s name, title and the date the violation was 
reported. If known, provide contact information. 
Questions 7 - 8 Indicate the type of tax that has not been paid or the tax liability that has not been reported and describe the alleged 
violation.  Explain why you believe the act described constitutes a violation of the tax laws. Attach all supporting documentation (for 
example, books and records) to substantiate the claim.  If documents or supporting evidence are not in your possession, describe these 
documents and their location. 
Questions 9 - 14 These questions ask how and when you learned of the alleged violation and what relationship, if any, you have to the 
taxpayer. 
Questions 15 – 16 These questions are asking for an estimate of the tax owed and the years/periods that the tax applies. 
Questions 17 – 26 Information about the claimant – Provide the claimant’s name, address, date of birth, SSN or ITIN (last 4 digits), 
email address, and telephone number. 
Question 27 Information provided in connection with a claim under this provision of law must be made under an original signed 
Declaration under Penalty of Perjury. For joint or multiple claimants. Form 211 must be signed by each claimant. 
 
                                     Privacy Act and Paperwork Reduction Act Notice
We ask for the information on this form to carry out the internal revenue laws of the United States. Our authority to ask for this information is 26 USC 6109 and 
7623. We collect this information for use in determining the correct amount of any award payable to you under 26 USC 7623. We may disclose this information 
as authorized by 26 USC 6103, including to the subject taxpayer(s) as needed in a tax compliance investigation and to the Department of Justice for civil and 
criminal litigation. You are not required to apply for an award. However, if you apply for an award you must provide as much of the requested information as 
possible. Failure to provide information may delay or prevent processing your request for an award; providing false information may subject you to penalties. 
You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB 
control number. Books or records relating to a form or its instructions must be retained as long as their contents may become material in the administration of 
any internal revenue law. Generally, tax returns and return information are confidential, as required by 26 U.S.C. 6103. 
The time needed to complete this form will vary depending on individual circumstances. The estimated average time is 45 minutes. If you have comments 
concerning the accuracy of these time estimates or suggestions for making this form simpler, we would be happy to hear from you. You can email us at 
*taxforms@irs.gov (please type "Forms Comment" on the subject line) or write to the Internal Revenue Service, Tax Forms Coordinating Committee, SE: W: 
CAR: MP: T: T: SP, 1111 Constitution Ave. NW, IR-6406, Washington, DC 20224. 
Send the completed Form 211 to the above Ogden address of the Whistleblower Office. Do NOT send the Form 211 to the Tax Forms Coordinating 
Committee. 
Catalog Number 16571S                            www.irs.gov                                                             Form 211 (Rev. 7-2018)






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