See the following from https://support.apple.com/en-us/HT204759
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.
- To report spam or other suspicious emails that you receive in your iCloud.com, me.com, or mac.com Inbox, please send them to abuse@icloud.com.
- To report spam or other suspicious messages that you receive through iMessage, tap Report Junk under the message, or take a screenshot on your iPhone, iPad, iPod touch, or Mac and send it to imessage.spam@apple.com.