Can you identify phishing? See the SonicWall Phishing and Spam IQ Quiz (formerly the MailFrontier Phishing IQ Test).
Report phishing by sending a saved copy of the email to
See US-CERT’s Report Phishing, FTC’s Phishing and Anti-Phishing Working Group (APWG), respectively. A copy of the email is preferred to forwarding the email, since forwarding loses source information.
There is also PhishTank, who would be interested in the URLs in the email (e.g., web advertising that collect personal information for redistribution).