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Form 14157: Return Preparer Complaint
IRS Form 14157 is a Return Preparer Complaint form used to file complaints against a tax return preparer or business. This form allows individuals and professionals to report misconduct, such as theft of refund or failure to provide records.
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IRS Form 14157 - Return Preparer Complaint
IRS Form 14157 is a Return Preparer Complaint form used to file complaints against a tax return preparer or business. This form allows individuals and professionals to report misconduct, such as theft of refund or failure to provide records.
Risk Radar
Scan points- 1Do not use Form 14157 if you suspect your identity was stolen; use Form 14039 instead.
- 2Failing to check all applicable boxes under Complaint Information in Section B.
- 3Omitting the Preparer’s Tax Identification Number (PTIN) when known.
- 4Not providing a mailing address for the Taxpayer in Section C.
- 5Completing Section D when filing as the taxpayer, leaving it blank.
Plain English
This form lets you officially complain to the IRS about someone who prepared your federal tax return. You use it when your preparer does something wrong, like misrepresenting their credentials or failing to give you copies of your documents. By filing this, you formally notify the IRS so they can investigate the issue.
Submission Date
- Filing date: 2018-11-27 22:00:37
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when filing a complaint with the IRS against a tax return preparer or tax preparation business.
- Do not use Form 14157 when you suspect your identity was stolen, as that requires using Form 14039 instead.
- Check Form 3949-A instead when reporting alleged tax law violations by an individual, a business, or both.
Form selector
Use this form or another form?
Preparer failed to explain refund anticipation loan fees
The preparer was misleading about cash advances/fast refunds.
✓ Check Section A (p.1) and p.4
Preparer used another person's PTIN
This is a specific misconduct event requiring documentation on the form.
✓ Check Section A (p.3)
Taxpayer seeks account change due to fraud/misconduct
If consent was not given, this affidavit must accompany Form 14157.
✓ Check p.3 instructions
Suspect identity theft related to tax prep
This specific complaint requires the Identity Theft Affidavit form.
✓ Check p.1 caution note
Deadline or filing window
The filing of Form 14157 is generally triggered by the misconduct event, such as a return being prepared or altered. There is no specific deadline listed on Page 3 for submission itself, but it must be filed to address issues like theft of refund or preparer misrepresentation.
Checklist
What you need before filling it out
Preparer's professional status
Check all that apply (Attorney, CPA, etc.) · Section A, Question 1
Fee amount paid
Numeric value of the fee · Section A, Question 4
Taxpayer/Complainant Name & Address
Full name and mailing address · Section C, Questions 12 & 13
Preparer Business Info
Preparer's business name and address (if different) · Section A, Question 3
Complaint Details
Facts related to the complaint · Section B, Question 11b
Financial Misrepresentation
Details on misleading financial products (e.g., loan) · Section B, Question 11b / Form p.4
Before you submit
- 1Complete all known information in Section A - Return Preparer Information.
- 2Answer questions regarding whether a fee was paid and how it was paid (Section A, Q4).
- 3Attach copies of supporting documents to the form (do not send originals).
- 4Determine if you are the taxpayer; complete only Section C if 'Yes' is checked.
- 5If not the taxpayer, ensure both Section C and Section D are completed.
- 6Provide your name, address, phone number, email, and signature in Section C (if applicable).
- 7Ensure the Date of Complaint (Section C, Q17) is accurately filled out before sending.
How to file this form
- 1Complete all required information in Section A regarding the tax return preparer.
- 2Fill out Sections B and C with details related to the complaint and the taxpayer/complainant's identity.
- 3If you are not the taxpayer, complete Section D with your contact information.
- 4Attach copies of supporting documents (like advertisements or Form 8879) to the form.
- 5Mail the completed Form 14157 to Attn: Return Preparer Office, 401, W. Peachtree Street NW, Mail Stop 421-D, Atlanta, GA 30308; OR fax it to 855-889-7957.
- 6If seeking a change due to fraud/misconduct, submit Form 14157-A along with Form 14157.
Known limitations
- 1If the complaint involves identity theft, Form 14039 (Identity Theft Affidavit) should be completed instead of or in addition to Form 14157.
- 2If a tax return preparer filed or altered a return without the taxpayer's consent and the filer seeks an account change, Form 14157-A (Tax Return Preparer Fraud or Misconduct Affidavit) must be completed alongside Form 14157.
- 3Do not send original returns or payments with Form 14157; attach copies instead.
Field map
Compact field-by-field guide
General Info
2 items
Full legal name and taxpayer identification number (SSN or EIN).
Current mailing address.
Details
2 items
Complete all applicable sections of this form according to the official IRS instructions.
Enter the relevant dollar amount if this form involves tax calculation.
Certification
1 items
Read and acknowledge any certifications required by this form.
Signatures
1 items
Sign and date. Unsigned forms cannot be processed.
Almost done reviewing the fields?
Fillable formOpen in Editor->The current edition is Revision 6 (dated June 2018). The source does not point to a specific 'latest information' page, but it notes that several questions were added regarding fees and preparer self-reporting issues.
What changed or needs a fresh check
- Edition date — confirm Revision 6 (June 2018) is listed on the cover.
- Fee amount — enter any fee paid to the preparer in Section A, Question 4.
- Mailing address — ensure the mailing destination is Attn: Return Preparer Office, 401, W. Peachtree Street NW, Mail Stop 421-D, Atlanta, GA 30308.
- Signature — sign and date in Section C (if you are the taxpayer) or provide your details in Sections C & D (if not the taxpayer).
- Form Number — confirm Catalog Number 55242M is present.
- PTIN Issue — if applicable, note whether the preparer improperly used a PTIN belonging to another individual.
Quick Facts
Downloads
After you file
- 1Keep a copy of the completed IRS Form 14157 after filing it.
- 2If mailing, ensure the form is sent to Attn: Return Preparer Office, 401, W. Peachtree Street NW, Mail Stop 421-D, Atlanta, GA 30308.
- 3If faxing, send Form 14157 to 855-889-7957.
- 4When filing a complaint about employment tax (like a Form 941), attach a copy of the Contract for Service Agreement along with your documents.
Sources
- SRCForm 14157 is used to file a complaint against a tax return preparer or tax preparation business (Instructions p.3).
- SRCSection A requires completing all known information about the Return Preparer (Form p.1).
- SRCThe form's official title is Return Preparer Complaint, and it has Catalog Number 55242M (Form p.1/p.2).
- SRCIf you are the taxpayer, complete Section C only; if not, complete Sections C and D (Form p.2).
- SRCThe mailing address for Form 14157 is Attn: Return Preparer Office, 401, W. Peachtree Street NW, Mail Stop 421-D, Atlanta, GA 30308 (Form p.3).
- SRCIf faxing Form 14157, send it to 855-889-7957 (Form p.3).
Common confusion points
Who should fill out Section C instead of Section D?
If you are the taxpayer, complete Section C only. If you are not the taxpayer, complete both Sections C and D.
What if I am filing about a business preparer?
Complete all known information in Section A regarding the preparer's name, address, and professional status.
Do I need to attach my original tax return?
No; you must only attach copies of documents received from the tax return preparer (e.g., returns, advertisements).
What happens if I am not sure what category to check for the preparer's status?
Check 'Other/Unknown' in Section A, Question 1.
When should I use Form 14157-A along with this form?
Use it when a tax return preparer filed or altered your return without your consent and you are seeking a change to your account.
What if the fee payment method isn't listed in the examples?
Enter the specific way you paid the fee (e.g., deducted from refund, personal payment) in Section A.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 941 — This is an example of a form whose preparation might be the subject of a complaint filed on Form 14157 (Employment Tax).
Questions about IRS Form 14157
What is IRS Form 14157 used for?
This form lets you officially complain to the IRS about someone who prepared your federal tax return. You use it when your preparer does something wrong, like misrepresenting their credentials or failing to give you copies of your documents. By filing this, you formally notify the IRS so they can investigate the issue.
Who must file IRS Form 14157?
Individuals who are paid to prepare federal tax returns must file Form 14157 if they wish to report events impacting their PTIN or business. Tax professionals also use this form to file a complaint against another tax return preparer or preparation business.
What information does IRS Form 14157 require?
The form collects information in several sections, including Preparer's Identification Numbers (EFIN, PTIN, EIN), and details within Section B regarding the specific Complaint Information. Section C captures Taxpayer’s Information, while Section D collects Your Information if you are not the taxpayer.
When is IRS Form 14157 due?
The timing of filing is dependent on when the misconduct occurred; for instance, a tax return covering calendar year 2012 may have been prepared in 2013. The form itself does not list a fixed deadline, but it must be filed after the preparer's action.
Where do I file IRS Form 14157?
The completed Form 14157 can be sent via fax to 855-889-7957 or by regular mail to Attn: Return Preparer Office, 401 W. Peachtree Street NW, Mail Stop 421-D, Atlanta, GA 30308.
How do I complete IRS Form 14157?
First, complete the required identification numbers and check the applicable Complaint Information in Section B. Next, fill out the appropriate Taxpayer’s Information (Section C) or Your Information (Section D). The form requires a signature on Page 2 to finalize the complaint before sending it.
What happens if IRS Form 14157 is filed incorrectly?
Filing the Form 14157 ensures the IRS investigates the complaint, which is necessary to address issues like preparer misconduct or theft of refund. Failure to file may result in the issue remaining unresolved without official documentation.
Who should fill out Section C instead of Section D?
If you are the taxpayer, complete Section C only. If you are not the taxpayer, complete both Sections C and D.
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