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Where do I report a SIM swap?

Short answer

Your phone carrier, your bank, IdentityTheft.gov, the FCC (for carrier problems), and your local police.

Rules differ by state. This is general information, not legal or professional advice.

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Official sources

FCC: SIM swapping and port-out fraudfcc.gov
IdentityTheft.gov (FTC)identitytheft.gov
FTC consumer adviceconsumer.ftc.gov