IRS Form 14157 – Return Preparer Complaint – If you’ve experienced issues with a paid tax return preparer—such as unauthorized filing, refund theft, false deductions, or unethical practices—you can report them directly to the IRS using IRS Form 14157 (Return Preparer Complaint). This official form helps protect taxpayers and holds unethical preparers accountable under Treasury Department Circular 230.
In this comprehensive, up-to-date guide (based on current IRS resources as of 2026), you’ll learn exactly what IRS Form 14157 is, when to use it, how to complete it step-by-step, required supporting documents, submission methods, and key differences from related forms like Form 14157-A. All information comes directly from IRS.gov.
Download the official IRS Form 14157 PDF here: https://www.irs.gov/pub/irs-pdf/f14157.pdf (Rev. June 2018 – still current in 2026).
What Is IRS Form 14157?
IRS Form 14157, titled Return Preparer Complaint, is the primary IRS form for reporting misconduct, fraud, or improper practices by a tax return preparer or tax preparation business. Paid preparers must follow strict ethical standards; Form 14157 allows the IRS’s Return Preparer Office (RPO) to investigate violations.
Tax professionals can also use it to self-report issues like compromised PTINs, data breaches, or identity misuse for obtaining a PTIN.
Key purposes:
- Report theft of refunds or misdirected refunds.
- Document preparer misconduct (e.g., failing to sign returns, withholding client records).
- Flag false claims on returns (deductions, credits, dependents).
- Address PTIN/EFIN violations or credential misrepresentation.
Note: Form 14157 is not for general tax fraud by taxpayers (use Form 3949-A) or identity theft (use Form 14039).
When Should You File IRS Form 14157?
File if a preparer engaged in any of these (per current IRS guidance):
Return/Refund Impacted:
- Filed or altered your Form 1040-series return without consent.
- Used incorrect filing status, fake dependents, or fabricated income/expenses for a larger refund.
- Misdirected your refund to another account.
- Promised a refund you never received (or received a different amount).
No Direct Impact on Return/Refund (still reportable):
- Failed to provide a copy of your return or client records.
- Did not sign the return or include their PTIN.
- Used consumer tax software (e.g., Free File) meant for self-preparers.
- Falsely claimed credentials (attorney, CPA, Enrolled Agent).
- You are a preparer reporting another preparer’s violations.
Important: According to the official IRS page on reporting preparer complaints (updated October 21, 2025), you must submit both Form 14157 and Form 14157-A (Tax Return Preparer Fraud or Misconduct Affidavit) in all cases, along with supporting documentation. Form 14157-A is especially critical if you’re seeking account adjustments or relief.
Do not use Form 14157 for fee disputes (handle in local court) or matters over 3 years old (unless under audit).
IRS Form 14157 vs. Form 14157-A: Key Differences
| Aspect | Form 14157 (Complaint) | Form 14157-A (Affidavit) |
|---|---|---|
| Primary Use | General complaint & details about preparer | Sworn affidavit for fraud/misconduct seeking tax account changes |
| Required? | Always for preparer complaints | Always required alongside 14157 (per IRS 2025 guidance) |
| Revision Date | June 2018 | December 2023 |
| Signature Needed | Yes (taxpayer) | Yes, under penalties of perjury |
| Download | PDF here | PDF here |
Download both when filing.
Step-by-Step: How to Complete IRS Form 14157?
The form has four main sections (use the interactive online wizard at IRS.gov/dmaf/form/f14157 for ease, or fill the PDF).
Section A – Return Preparer Information (complete all known fields):
- Professional status (check: Attorney, CPA, Enrolled Agent, Payroll Service Provider, Other/Unknown).
- Name, business name, address, phone, email, website.
- EFIN, PTIN, EIN (if known).
Section B – Complaint Information:
- Tax periods impacted.
- Fee paid? (Amount and method – new questions added in 2018 revision).
- Check all that apply:
- Theft of Refund
- E-File violations
- Preparer Misconduct
- PTIN Issues
- False Items/Documents
- Self-reported PTIN event (for professionals)
- Employment Taxes
- Other (explain)
- Provide detailed facts (attach extra sheets).
- Attach copies of documents (e.g., your return copy, Form 8879, contracts, ads). Do not send originals.
Section C – Taxpayer’s Information (if you are the taxpayer):
- Your name, address, phone, email.
- Signature and date.
Section D – Your Information (only if you are not the taxpayer, e.g., another preparer reporting):
- Your details and relationship to the preparer/client.
Pro Tip: Be specific and factual. Attach evidence to strengthen your case.
Required Supporting Documentation
- Completed Form 14157.
- Completed Form 14157-A (signed under penalties of perjury).
- Copy of any IRS notice/letter (if received – send to address on the notice).
- Copies of tax returns (yours vs. filed version), Form 8879, refund statements, contracts, communications.
- Police report (recommended for fraud cases).
- For 14157-A: Additional docs listed in its instructions (e.g., proof of refund trace if needed).
Incomplete submissions delay processing.
How and Where to Submit Form 14157 (2026 Options)?
1. Online (Fastest for Form 14157):
- Use the IRS interactive wizard: https://www.irs.gov/dmaf/form/f14157.
- Upload attachments. Download a copy for your records.
- Note: Form 14157-A typically accompanies via mail/fax if not fully online-compatible.
2. Fax:
- 855-889-7957 (both forms + docs).
3. Mail:
- Internal Revenue Service
Attn: Return Preparer Office
401 W. Peachtree Street NW
Mail Stop 421-D
Atlanta, GA 30308
Special Case: If you received an IRS notice/letter, follow its instructions and mailing address (include both forms + notice copy).
What Happens After You File?
- The Return Preparer Office reviews for investigation of the preparer (possible sanctions, PTIN revocation).
- If Form 14157-A is involved (return preparer misconduct/RPM cases), IRS evaluates for taxpayer relief: account adjustments, penalty abatement, refund reissuance, etc.
- Processing times vary (weeks to months). You may receive correspondence if more info is needed.
- Due to privacy laws, the IRS generally does not update you on disciplinary actions against the preparer, but victim-relief cases receive account updates.
Tips for a Strong Complaint
- Act promptly (ideally within 3 years for most issues).
- Gather all evidence before starting.
- Try resolving directly with the preparer first (document attempts).
- Keep copies of everything you submit.
- For urgent refund issues, also call IRS at 1-800-829-1040 for a refund trace.
Common Mistakes to Avoid
- Submitting without Form 14157-A.
- Sending original documents.
- Using the wrong form (e.g., for identity theft).
- Providing vague descriptions instead of facts + evidence.
- Forgetting to sign/date.
Frequently Asked Questions (FAQs)
- Q: Is there a fee to file Form 14157?
A: No – it’s free. - Q: Can I file anonymously?
A: No – taxpayer identification is usually required for processing. - Q: What if the preparer is out of business?
A: Still file; IRS tracks via PTIN/EIN. - Q: Spanish version available?
A: Yes – Form 14157 (SP) and 14157-A (SP) on IRS.gov.
Protect Yourself – File Your IRS Form 14157 Complaint Today
Reporting unethical tax preparers helps safeguard the tax system and other taxpayers. Download IRS Form 14157 and Form 14157-A, gather your documents, and submit via the online wizard, fax, or mail as outlined.
For the most current instructions, always visit the official IRS page: Make a complaint about a tax return preparer.
Have questions about your specific situation? Consult a licensed tax professional or contact the IRS directly. Filing a well-documented complaint can resolve your issues and hold bad actors accountable.
This guide is for informational purposes only and is based solely on official IRS publications and guidance (Form 14157 Rev. June 2018, Form 14157-A Rev. Dec 2023, and IRS complaint page updated Oct 2025). It is not legal or tax advice.