To report email scams please see below and you will be redirected to the form to report the scam.
The IC3 (FBI) is a great resource in fighting email fraud, internet scams, and phishing. The IC3 is co-sponsored by the Federal Bureau of Investigation (FBI) and the National White Collar Crime Center (NW3C). Complaints filed via their website are processed and may be referred to federal, state, local or international law enforcement or regulatory agencies for possible investigation.
Yahoo is very receptive to complaints regarding their email accounts. Spam or fraud originating from a Yahoo! Mail account (i.e., email@example.com) gets special attention. If you receive spam sent from a Yahoo! Mail account, please send Yahoo an unedited copy of the message with full headers via their Mail Abuse Feedback Form. Since spamming is expressly prohibited in Yahoo!’s Terms of Service, any account caught spamming will be canceled.
With the ever-increasing popularity of Gmail, there is a good chance you may need to contact Google regarding email spam or scams. They also are very helpful, but they can’t help unless you report email scams to them.