Neutral:
* Snitch
* Informant
* Telltale
* Whistleblower (for serious matters)
Negative:
* Gossiper
* Squealer
* Fink
* Rat (very informal and negative)
* Backstabber
* Betrayer
Formal:
* Informant
* Complainant
* Whistleblower
The best word to use will depend on the specific situation and the tone you want to convey.