Spam accounts can be potentially harmful on social media sites, so services like Twitter encourage users to flag spam accounts to make the community as a whole a better place to be. If you have found a spam account, you can report it with little fear of repercussion since Twitter keeps the information private and takes further steps to protect you.
About Spam on Twitter
Spam on Twitter is any activity that violates its rules and terms of service, such as posting content that links to malware, repeatedly posting the same thing or posting links in unrelated tweets. The service also doesn't you to perform aggressive behavior such as following and unfollowing a large number of accounts or to gain attention. The service doesn't always treat a tweet you find to be objectionable as spam unless it also violates rules laid out by Twitter.
Privacy When Reporting
Calling out Spammy Accounts
It takes just three steps to report an account as a spam profile. First, you’ll need to navigate to the account’s profile page. The easiest way to get there is to click the account name in your feed and then click the name again in the Profile summary that pops up. Second, click the person icon to open up a drop-down menu. Third, click the “Report [username] for spam” button.
Harmful, Annoying or Illegal Content
If you believe that an account is sending out harmful, annoying or illegal content, Twitter asks that you file a terms of service complaint. This covers profiles impersonating a brand (with no disclaimer that they're a parody account), violating trademarks, posting other’s private information, making violent threats or using unacceptable or illegal sexual content. Twitter has different requirements for reporting this content based on what type of violation it is and provides this on its “How to report violations” page (link in Resources).
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