If you believe you’ve received a phishing email, do not respond, download any attachments, or click any links within the email. You can file a complaint with the Federal Trade Commission (FTC) online or call toll-free, 1-877-FTC-HELP (1-877-382-4357); TTY: 1-866-653-4261. The FTC enters consumer complaints into the Consumer Sentinel Network, a secure online database and investigative tool used by hundreds of civil and criminal law enforcement agencies in the U.S. and abroad.
It is also recommended that you report the phishing email or site to the United States Computer Emergency Readiness Team (US-CERT). They recommend that you forward the phishing email to email@example.com. If you do not feel comfortable forwarding the email, they ask that at a minimum you send them the URL of the phishing website.