Report

Reporting is a feature on Miiverse to tell the Miiverse administrators to delete an inappropriate post or ban an inappropriate user that violates the Miiverse Code of Conduct. There are ten reporting categories.
 * Spoiler: Hidden game secrets or plot twists.
 * Personal Information: Your full name, friend code, age, address, or contact information.
 * Violent Content: Graphic violence or blood. This may be more or less strict depending on the game rating.
 * Inappropriate/Harmful: Promoting criminal or risky activity (drug use, piracy, etc.)
 * Hateful/Bullying: Hate speech, trolling, flaming, and use of profanity. Profanity may be more or less strict depending on the game rating.
 * Advertising: Commercial or marketing content.
 * Sexually Explicit: Depicting sexual activity, sexual nudity, or making sexual advances. Artistic nudity is allowed to an extent. This may be more or less strict depending on the game rating.
 * Inappropriate Community: This report option does not appear for individual posts, only for users themselves. It's for creating a community that has an inappropriate title or welcome message.
 * Inappropriate Behavior in Wii U Chat: If a Miiverse friend acts inappropriately in Wii U Chat, you may report them for this reason.
 * Other: Anything that doesn't fall into the other nine categories. This includes violating Copyright law, religious or political content, spam, asking people to buy things for you, soliciting, making relationships within communities (i.e. asking for a boyfriend/girlfriend), mentioning inappropriate body function, impersonation, or anything else that violates the Nintendo Network Services Agreement.

False Reporting
False Reporting (aka Inappropriate Reporting) is the term used by both Miiverse users and administrators to refer to the action of flagging users and posts which have not violated the Miiverse Code of Conduct. Often what is considered "false reporting" is the flagging of "off-topic" posts, normally in large communities like Special Communities. Creating off-topic posts is not considered a serious violation of the Code of Conduct and the concept of "off-topic" is rather subjective and undefined in itself. Sometimes users false report posts in an attempt to get the creators banned, regardless of whether they actually broke Miiverse guidelines. There have been many instances where the tactic has succeeded. False Reporting in itself is a violation of the Miiverse Code of Conduct.

Most people who claim they have been "false reported" actually did violate the Miiverse Code of Conduct. In the event that a post does not violate the Miiverse Code of Conduct, the offending user can send the Miiverse Administration a message that says, "I did not violate the terms of the Miiverse Code of Conduct." Upon receiving this message, an administrator will probably repost it. Another way to bring back a post(s) that has been taken down is by emailing Nintendo's Customer Service. They'll review the reported content with the administrators and decide whether or not it was reported. Note: It may take them a few days to respond back. http://en-americas-support.nintendo.com/app/ask