Whistleblower Award Estimator

Estimate your potential whistleblower award under the SEC, CFTC, or IRS programs based on sanctions collected, tip quality, and program-specific rules.

SEC/CFTC: Must exceed $1,000,000. IRS: Must exceed $2,000,000 for standard program (or $200,000 for discretionary).

Formulas Used

SEC / CFTC (Dodd-Frank / CEA):
Award = Total Sanctions Collected × Award Percentage
Award Percentage ∈ [10%, 30%] — statutory range
Minimum qualifying sanctions: $1,000,000

IRS Standard (IRC § 7623(b)):
Award = Collected Proceeds × Award Percentage
Award Percentage ∈ [15%, 30%]
Minimum qualifying sanctions: $2,000,000 (and taxpayer gross income > $200,000)

IRS Discretionary (IRC § 7623(a)):
Award = Collected Proceeds × Award Percentage
Award Percentage ∈ [1%, 15%] — fully discretionary
Minimum qualifying sanctions: $200,000

Percentage Estimation Model:
Score = (Tip Quality × 0.50) + (Cooperation × 0.30) − (Culpability Penalty × 0.20)
Estimated % = Statutory Low + Score × (Statutory High − Statutory Low)
Low Estimate = Estimated % × 0.85 (clamped to statutory low)
High Estimate = Estimated % × 1.15 (clamped to statutory high)

Assumptions & References

  • SEC program governed by Dodd-Frank Wall Street Reform Act, 15 U.S.C. § 78u-6 (2010); awards are 10%–30% of sanctions exceeding $1,000,000.
  • CFTC program governed by Commodity Exchange Act, 7 U.S.C. § 26; same 10%–30% range and $1,000,000 threshold as SEC.
  • IRS Standard program governed by IRC § 7623(b); awards are 15%–30% of collected proceeds when sanctions exceed $2,000,000 and taxpayer gross income exceeds $200,000.
  • IRS Discretionary program governed by IRC § 7623(a); awards up to 15% at IRS discretion for smaller cases.
  • Related actions (sanctions collected by other agencies using the same original information) are included in the award base per SEC/CFTC rules.
  • Factors increasing awards: original information that led directly to enforcement, full cooperation, no culpability in the underlying violation.
  • Factors decreasing awards: delayed reporting, significant culpability, obstruction, prior criminal conviction related to the violation.
  • IRS awards are subject to income tax; net after-tax amount will be lower than the gross award.
  • This tool does not constitute legal advice. Consult a qualified whistleblower attorney (many work on contingency) before submitting a tip.
  • References: SEC Whistleblower Program Rules (17 C.F.R. Part 240); CFTC Whistleblower Rules (17 C.F.R. Part 165); IRS Publication 5251.

More Calculators

In the network

Network