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Click the drop-down arrow next to "Reply" and select "Report phishing."
See About phishing - Accounts Help
If you're unsure of an email's authenticity, please forward the email to the email address email@example.com
If you feel your account is being threatened by any type of fraud or similar abuse, send Verizon an email at firstname.lastname@example.org.
Send the email to our abuse team email@example.com
Learn More About Email Phishing
Yahoo doesn't have any good way to report fraud.
After a lot of googling and searching at yahoo.com I found the following at Yahoo Products > Yahoo Mail > Abuse and Spam
'If the imposter uses a mailclient that is set up pretending to be you there is nothing you can do about it. What they do is take your emailaddress and put it in their mailingsystems and use different ways of sending them out.
What I did was send an email to all my contacts explaining what was going on so they were able to understand if they got bogus emails from "me".'
At security.yahoo.com/report-phishing-email-000000725.html they say,
If you know of a web site that is impersonating a company other than Yahoo! (for example, eBay, PayPal, or a bank or other financial institution), we encourage you to report the web site to the impersonated company directly. You might also want to report the phishing web site to the Federal Trade Commission (FTC) at firstname.lastname@example.org, as well as to the Anti-Phishing Working Group at email@example.com."
That form really doesn't seem to be of much use and there is no place to attach the offending email or even the email address.
One user commented. "why can't yahoo just give a spam email adrs to forward suspected emails to like most other sites? continues to show the inferiority of yahoo and why i only limit its use now."