See the following from Avoid phishing emails, fake 'virus' alerts, phony support calls, and other scams - Apple Support
To report a suspicious email, forward the message to Apple with complete header information. To forward the email: In macOS Mail, select the email and choose Forward As Attachment from the Message menu at the top of your computer screen. These email addresses are monitored by Apple, but you might not receive a reply to your report.
- If you receive what you believe to be a phishing email that's designed to look like it’s from Apple, please send it to reportphishing@apple.com.