IRS Form 14157-A – In the complex world of tax preparation, trusting a professional to handle your returns is common. However, instances of fraud or misconduct by tax return preparers can lead to significant financial and legal issues for taxpayers. If you’ve fallen victim to such unethical practices, the IRS provides a specific tool to report and seek resolution: Form 14157-A, the Tax Return Preparer Fraud or Misconduct Affidavit. This form allows you to document allegations against a preparer who filed or altered your tax return without your consent, potentially helping you correct your tax account and recover any losses.
This article breaks down everything you need to know about IRS Form 14157-A, including its purpose, when to use it, how to complete it, and submission guidelines. We’ll draw from official IRS resources to ensure accuracy and relevance as of the latest updates in October 2025. Whether you’re dealing with a falsified refund or unauthorized changes, understanding this form is crucial for protecting your rights as a taxpayer.
What Is IRS Form 14157-A?
IRS Form 14157-A is an affidavit designed specifically for taxpayers who believe a tax return preparer has engaged in fraudulent or misconduct activities related to their Form 1040 series tax returns. Introduced by the Internal Revenue Service (IRS), this form serves as a sworn statement under penalties of perjury, detailing the preparer’s actions and their impact on your tax situation.
The form’s primary goal is to alert the IRS to preparer misconduct while requesting adjustments to your tax account, such as correcting unauthorized filings or refunds. It’s often used in conjunction with Form 14157, the Complaint: Tax Return Preparer, which provides additional details about the preparer’s behavior for investigative purposes. Unlike general complaint forms, Form 14157-A focuses on cases where your tax return or refund has been directly affected, making it a targeted tool for victims seeking account changes.
Revised in December 2023, the form includes sections for your personal information, details about the preparer, descriptions of the misconduct, and signatures. You can download the latest version directly from the IRS website: https://www.irs.gov/pub/irs-pdf/f14157a.pdf.
When Should You Use Form 14157-A?
You should use Form 14157-A if a tax return preparer has committed fraud or misconduct that impacts your Form 1040 series return and you’re seeking IRS intervention to adjust your account. Common scenarios include:
- Unauthorized Filing: The preparer filed a return using your name and Social Security Number (SSN) without your knowledge or consent.
- Alterations Without Permission: Changes were made to your return information, such as inflating deductions, creating false dependents, or modifying income figures.
- Refund Misdirection: The preparer diverted all or part of your refund to their own account or issued a bounced check.
- Discrepancies in Copies: You received a version of your return that differs from what was actually filed with the IRS.
- False Promises: The preparer guaranteed a specific refund amount that you never received, or you got a different amount without IRS notification.
If your complaint doesn’t involve direct impact on your return or refund—such as a preparer failing to provide a copy of your return or misusing their Preparer Tax Identification Number (PTIN)—you may only need Form 14157. However, for identity theft suspicions, use Form 14039 instead, and for general tax law violations, opt for Form 3949-A.
Note that complaints older than three years may not be actionable unless your account is under audit or investigation. If you’ve received an IRS notice or letter related to the issue, include it with your submission to expedite processing.
How to Fill Out IRS Form 14157-A Step by Step?
Completing Form 14157-A requires careful attention to detail to ensure your complaint is processed efficiently. The form is three pages long, with the first two for your affidavit and the third for instructions. Here’s a step-by-step guide:
- Personal Information: Enter your full name, spouse’s name (if applicable), Taxpayer Identification Number (TIN, such as SSN or ITIN), and mailing address.
- Preparer Details: Provide the preparer’s name and any known information.
- Misconduct Description: Check applicable boxes for the type of fraud (e.g., unauthorized filing, altered return, misdirected refund). List affected tax years and briefly describe the incident on the back of the form. If space is limited, attach additional sheets.
- Relationship and Discovery: Indicate if you have a non-business relationship with the preparer (e.g., friend or relative) and how you learned about their services.
- Refund Details: Specify if you received a refund, the amount, and any discrepancies. Note if you contacted the preparer or bank about issues.
- Fee Information: Disclose if you paid a fee, the amount, and payment method (e.g., deducted from refund).
- Authorization: Decide if you allow the IRS to share your identity and bank details with relevant banks to verify refund direction.
- Signature: Sign under penalties of perjury, including the date and phone number. For joint returns, at least one spouse must sign.
Be honest and thorough—false information can lead to penalties. The estimated time to complete the form is about 5 minutes, per the Paperwork Reduction Act notice.
Required Documentation for Form 14157-A
Incomplete submissions delay processing, so gather all necessary documents before filing. Required items include:
- Form 14157: Complete this complaint form fully, including Section A with preparer details.
- Tax Returns: A signed copy of the return as you intended to file (if required), plus the version provided by the preparer.
- Preparer Evidence: Proof they offered tax preparation services, such as business cards, ads, or signed forms like Form 8879.
- Interaction Proof: Documents showing exchanges, like emails, texts, receipts, or checks.
- For Refund Issues: An official police report naming the preparer and detailing the misconduct.
If you’ve received an IRS notice, include a copy. Place Form 14157-A on top of all attachments when submitting.
Where and How to Submit IRS Form 14157-A?
Submission methods vary based on whether you’ve received an IRS notice:
- With an IRS Notice or Letter: Send Form 14157-A, Form 14157, the notice copy, and documents to the address specified in the notice.
- Without a Notice:
- Mail Form 14157-A and attachments to the IRS address for your Form 1040 filing location (search “Where to File Addresses” on IRS.gov).
- Submit Form 14157 separately: Online via the IRS Digital Mail Application Form (DMAF) at https://www.irs.gov/dmaf/form/f14157, by fax to 855-889-7957, or mail to Internal Revenue Service, Attn: Return Preparer Office, 401 W. Peachtree Street NW, Mail Stop 421-D, Atlanta, GA 30308.
Online submission for Form 14157 allows attachments, making it convenient. Always keep copies of everything for your records.
What Happens After You Submit Form 14157-A?
Once submitted, the IRS Return Preparer Office (RPO) reviews your complaint. They may investigate the preparer for violations of IRS rules, potentially leading to penalties, suspension, or referral to law enforcement. If your tax account needs adjustments, the IRS will process changes, such as correcting filings or tracing refunds (call 1-800-829-1040 for refund traces if needed).
Processing times vary, but providing complete documentation speeds things up. You may be contacted for more information. In severe cases, consider filing a police report or consulting the Taxpayer Advocate Service for additional help.
Tips to Avoid Tax Return Preparer Fraud
Prevention is key to avoiding the need for Form 14157-A. Here are some best practices:
- Choose preparers with valid PTINs and check their credentials via the IRS Directory of Federal Tax Return Preparers.
- Never sign a blank return or allow cash-only payments without receipts.
- Review your return thoroughly before signing and request a copy.
- Beware of “ghost preparers” who don’t sign returns or promise unrealistic refunds.
- Use IRS Free File or reputable software for self-preparation if possible.
By staying vigilant, you can minimize risks and ensure your taxes are handled ethically.
Conclusion
IRS Form 14157-A empowers taxpayers to combat preparer fraud and restore their tax accounts. If you’ve experienced misconduct, don’t hesitate to report it—prompt action can prevent further harm and hold unethical preparers accountable. Download the form today at https://www.irs.gov/pub/irs-pdf/f14157a.pdf and follow the guidelines outlined here. For personalized advice, consult a trusted tax professional or visit IRS.gov for more resources. Reporting fraud not only helps you but also protects the integrity of the tax system for everyone.