Printable Form 2026

IRS Form 14360 – Continuing Education Provider Complaint Referral

IRS Form 14360 – If you’re a tax return preparer, enrolled agent (EA), or another professional who relies on IRS-approved continuing education (CE) programs, you expect high-quality, compliant training that meets federal standards. When a CE provider falls short—such as delivering inaccurate content, using unqualified instructors, or failing to provide proper certificates—IRS Form 14360 (Continuing Education Provider Complaint Referral) is the official tool to report it.

This comprehensive guide explains everything you need to know about IRS Form 14360, based directly on the latest official IRS resources as of 2026. The form itself (Rev. May 2023) remains the current version with no updates issued.

What Is IRS Form 14360?

IRS Form 14360, titled Continuing Education Provider Complaint Referral, is a free, one-page IRS form (OMB No. 1545-1726) used to report IRS-approved Continuing Education Providers who violate required standards.

The IRS approves CE providers to offer programs for:

  • Enrolled Agents (EAs)
  • Enrolled Retirement Plan Agents (ERPAs)
  • Other tax return preparers (including Annual Filing Season Program participants)

Approved providers must follow strict rules in:

  • Treasury Department Circular No. 230
  • Revenue Procedure 2012-12
  • IRS CE Provider Standards (available on IRS.gov)

Form 14360 lets you document and submit complaints about non-compliance. The IRS reviews these referrals through its Return Preparer Office (RPO) Continuing Education Team.

Download the official PDF here: IRS Form 14360 (Rev. 5-2023)

Who Should Use IRS Form 14360?

Use this form if you are:

  • A tax return preparer or student who attended a non-compliant CE program
  • Another IRS-approved CE provider reporting a competitor (must use the online system)
  • Anyone with direct knowledge of violations

Important note: The IRS will not investigate complaints about fees, refund policies, or general dissatisfaction. Only violations of the specific standards listed above qualify.

When to File a Complaint Using Form 14360?

File if the provider failed to:

  • Use instructional materials specifically developed for CE (not just IRS publications)
  • Employ instructors with subject-matter expertise
  • Issue certificates of completion to successful attendees
  • Provide program evaluation forms
  • Deliver accurate, current, and effective content (classroom, online, or self-study)
  • Obtain prior IRS approval before offering CE credit

Sample valid complaint scenarios (from official IRS instructions):

  • The instructor simply read IRS Publication 17 without examples, discussion, or expertise.
  • No evaluation form was provided at the end of the program.
  • Program materials were outdated or not designed for instructional use.

How to File IRS Form 14360: Two Easy Options?

1. Online Submission (for Current IRS-Approved CE Providers Only)

  • Log into your CE Provider electronic account at IRS.gov/TaxPros/ce.
  • Click “Access your CE Provider online account.”
  • Complete the referral form digitally and upload supporting documents.

2. Paper Submission (for Tax Preparers and Others)

  • Download the form from the link above.
  • Complete it by hand or digitally (fillable PDF).
  • Mail it with any supporting documentation (screenshots, program materials, certificates, etc.) to:

Internal Revenue Service
Attn: RPO Continuing Education Team
1122 Town and County Commons
Chesterfield, MO 63017

Step-by-Step: How to Complete IRS Form 14360?

Part I – Contact Information for the CE Provider Being Referred

  • Name of CE Provider
  • Phone number (with extension)
  • Mailing address
  • Program/Course name
  • CE Provider program number (if known)
  • Date of alleged incident
  • Nature of Complaint: Provide clear, factual details. Attach extra sheets if needed. Be specific—use the IRS examples as a guide.

Part II – Your Contact Information

  • Your full name
  • Business phone and email
  • Business address
  • Indicate if you are also a CE Provider (and provide your number)

Tip: Include as much detail as possible. Your contact info is optional but highly recommended—if the IRS needs clarification, they will contact you.

Estimated time to complete: About 15 minutes.

What Happens After You Submit Form 14360?

The IRS treats every valid Form 14360 as a referral review (one of four types of CE provider reviews). According to the IRS Internal Revenue Manual (IRM 25.20.4):

  1. A tax analyst reviews your complaint and researches the provider.
  2. The provider’s Principal Point of Contact (PPOC) receives notification and a request for program materials (Form 14406).
  3. The analyst examines content, instructor qualifications, records, and more.
  4. An interview may occur.
  5. Outcomes can include:
    • No action (if compliant)
    • Required corrections
    • Notice of Proposed Revocation
    • Full revocation of the provider’s IRS approval

This process protects the integrity of CE for all tax professionals and ensures only qualified providers remain approved.

Frequently Asked Questions (FAQs)

Is Form 14360 only for EAs?
No. It covers complaints involving any IRS-approved CE for EAs, ERPAs, Annual Filing Season Program participants, and other preparers.

Can I file anonymously?
Contact information is optional, but providing it helps the IRS follow up if needed.

How long does the review take?
The IRS does not publish exact timelines, but reviews involve formal requests with 21-day response windows for providers.

Is there a deadline to file?
File as soon as possible after the incident while details and documentation are fresh.

Where can I verify if a provider is still approved?
Check the official list at ceprovider.us.

Protect the Quality of Tax Professional Education

Filing IRS Form 14360 is a simple but powerful way to uphold standards in the tax preparation community. By reporting non-compliant providers, you help ensure that every CE credit earned truly prepares professionals to serve taxpayers accurately and ethically.

Bookmark this guide and the official form PDF. If you’ve experienced issues with a CE provider, don’t hesitate—download Form 14360 today and submit your referral.

Last updated: February 2026. All information sourced directly from IRS.gov, the official Form 14360 PDF, and IRS Internal Revenue Manual Section 25.20.4.

For the most current details, always visit IRS.gov or the form’s direct download link.