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Most reporting agencies will instruct you to forward the original email when you report a phishing scam. Although you do not need to open these emails, you do not need to delete them either. You can also take a screen shot of the email on your cell phone in case the email is subsequently deleted. Scammers often pretend to be other individuals or businesses. You should contact the spoofed entity and let them know that someone is impersonating them. The company or individual may wish to pursue a lawsuit. ISPs try to filter out what appears to be a phishing attempt. Accordingly, you should inform them so that they can update their firewall and prevent the same scammer from targeting more people. Your ISP is the company that provides you with internet access. Check your bill. If you use free Wi-Fi provided by a business, university, or building management company, then alert someone who works with the organization. There are many government organizations you can contact to report a phishing scam. Before contacting them, gather necessary information: your contact information (phone number and mailing address), the name of the individual or business being defrauded, and the telephone number and website address given in the email.  You can contact the FBI’s Internet Fraud Complaint Center at www.ic3.gov. Your complaint will be processed and then forwarded to the appropriate authority. Notify the Federal Trade Commission. While they cannot help individual cases, their Consumer Sentinel complaint database provides information to law enforcement worldwide. Forward phishing emails to spam@uce.gov. File a complaint with the United States Computer Emergency Readiness Team at their US-CERT site. Their function is to respond and defend against cyber-attacks of all kinds.

Summary:
Keep all suspect emails. Contact the company or individual being spoofed. Forward the email to your Internet Service Provider (ISP). Contact the authorities.