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Official form guide
Form 14157-AS: 14157-A (sp)
IRS Form 14157-A (sp) is a sworn declaration of fraud or improper conduct by the tax preparer for taxpayers who seek a change to their account. This form uses Catalog Number 93306L and was revised in November 2018.
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IRS Form 14157-AS - 14157-A (sp)
IRS Form 14157-A (sp) is a sworn declaration of fraud or improper conduct by the tax preparer for taxpayers who seek a change to their account. This form uses Catalog Number 93306L and was revised in November 2018.
Risk Radar
Scan points- 1Failing to complete the entire form or signing when married filing jointly without a spouse's signature can delay processing.
- 2Filing without completing all sections of IRS Form 14157-A (sp).
- 3Not signing the form if filing as married with joint presentation.
- 4Omitting a required explanation when marking "Sí" for fraud/misconduct.
- 5Not providing documentation supporting the claim, which will delay processing.
Plain English
This form allows you to formally report that your tax preparer committed fraud or acted improperly on your behalf, especially if they filed or changed a Form 1040 return without your knowledge. By completing this sworn declaration, you are officially notifying the IRS about these issues while requesting an update to your account record.
Submission Date
- Filing date: 2022-08-24 22:10:13
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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Glossary Terms
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What this form is for
- Use this form when a tax preparer filed or altered a Form 1040 series return without your knowledge or consent, and you are seeking a change to your account.
- Do not use this form if the issue does not involve fraud or improper conduct by the tax preparer related to a Form 1040 series return.
- Check Form 1040 instead when filing the primary tax return that was affected.
Form selector
Use this form or another form?
Filed/Altered Form 1040
The issue pertains to a Form 1040 series return, which is the core focus of this declaration.
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Other Tax Return Issues
If the preparer acted improperly on another form within the 1040 family (e.g., Schedule A), use this form.
✓ Check before you continue
Seeking Refund Change Only
This form is specifically for declaring fraud/improper conduct; if only seeking a refund change without alleging misconduct, ensure this form covers the basis of the claim.
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Deadline or filing window
The trigger event for filing IRS Form 14157-A (sp) is discovering that your preparer filed or altered your Form 1040 return without consent. Once the issue is identified, you must complete and submit the form to seek a change in your account. The source does not specify an extension period.
Checklist
What you need before filling it out
Taxpayer/Spouse Info
Full name, last four digits of SSN/ITIN, mailing address · Form 14157-A (sp), Page 1
Type of Fraud/Conduct
Checkboxes indicating specific incidents (e.g., altered return, unreceived refund) · Form 14157-A (sp), Page 1
Tax Year(s) Affected
List the specific tax year(s) corresponding to each checked box on Page 1. · Form 14157-A (sp), Page 1
Preparer Relationship
Answer Yes/No regarding non-business relationship; describe the relation if 'Yes'. · Form 14157-A (sp), Page 1
Refund Details
Received amount, Expected amount (if different) · Form 14157-A (sp), Page 1
Payment Fee
Amount paid and method of payment (e.g., deducted from refund) · Form 14157-A (sp), Page 1
Before you submit
- 1Fill out all required fields on Page 1, including your name and address.
- 2Mark every applicable box indicating the type of fraud or improper conduct by the preparer.
- 3List every tax year affected for each specific issue marked on Page 1.
- 4Provide a brief explanation of what happened and the resulting tax problem on Page 2.
- 5Sign and date Page 2 as the taxpayer (and spouse, if applicable).
- 6If submitting evidence, ensure it shows the preparer's name and the relevant tax year(s) involved.
- 7Confirm you have listed all required financial details like refund amounts and fees paid.
How to file this form
- 1Complete Page 1 by providing your personal information (name, address, SSN/ITIN), identifying the preparer, and checking all applicable boxes detailing the fraud or improper conduct.
- 2On Page 1, list every tax year affected for each specific issue checked, and provide details regarding relationships, refunds, and fees paid.
- 3Complete Page 2 by describing briefly what happened and the resulting tax problem (if applicable), then sign and date the form (and spouse's signature/date if necessary).
- 4Attach supporting documentation that shows the preparer's name and the relevant year(s) of exchange with the taxpayer.
- 5Mail the completed Form 14157-A (sp) and any evidence to the IRS address found by searching 'Where to File Addresses' on IRS.gov.
Known limitations
- 1The Form 14157-A (sp) must be used when a tax preparer filed or altered a Form 1040 series return without the taxpayer's knowledge or consent, and the taxpayer seeks a change to their account.
- 2If filing jointly, at least one signature is required on the Form 14157-A (sp).
- 3The Form 14157-A (sp) does not apply if the taxpayer is only submitting the Form 14157 (sp), which is a general complaint about the tax preparer.
- 4If filing in response to an IRS notice or letter, the required documentation must be sent with the Form 14157-A (sp) and Form 14157 (sp).
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 11-2018, which corresponds to November 2018. The source directs users to IRS.gov for the most up-to-date filing addresses and instructions.
What changed or needs a fresh check
- Edition date — confirm the revision date reads 11-2018.
- Fee — Not stated in the official source
- Mailing address — Confirm by visiting IRS.gov and searching 'Where to File Addresses'.
- Signature — Ensure both the taxpayer's signature and spouse's signature (if applicable) are present on Page 2.
Quick Facts
Downloads
After you file
- 1Keep a copy of the completed Form 14157-A (sp).
- 2If sending by mail, place the Form 14157-A (sp) on top of all required documentation.
- 3The IRS may disclose information from this form to the Department of Justice for civil or criminal tax enforcement.
- 4The IRS may also disclose information to cities, states, D.C., and associated states/possessions for local tax enforcement.
- 5If sending via mail without an IRS notice, send the Form 14157-A (sp) and Form 14157 (sp) to the address where you would normally mail your Form 1040.
Sources
- SRCForm p.1 — The purpose is a sworn declaration of fraud or improper conduct by the tax preparer for those seeking a change to their account.
- SRCForm p.1 — This form applies if a preparer filed/altered a Form 1040 series return without your knowledge or consent AND you seek an account change.
- SRCForm p.2 — The taxpayer must sign, and the spouse signs (if applicable).
- SRCForm p.3 — Completing this form in its entirety and signing it is required for submission.
- SRCForm p.3 — If filing jointly, at least one signature on Form 14157-A (sp) is required.
- SRCForm p.3 — To consider the claim, you must present copies of your filed return and the copy received from your preparer.
- SRCForm p.3 — When mailing by mail, place the Form 14157-A (sp) on top of all required documentation.
- SRCForm p.3 — If sending in response to an IRS notice/letter, send the forms to the address indicated on that notice.
Common confusion points
What is the difference between filing this form and just sending a complaint?
The Form 14157-A (sp) specifically requires seeking a change to your account, whereas Form 14157 (sp) is a general complaint about improper conduct.
→ Ensure you state that you are seeking a 'change to your account' if filing the 14157-A (sp).
Do I need both forms?
If filing due to fraud/improper conduct and seeking an account change, use Form 14157-A (sp); it is generally submitted with Form 14157 (sp) as well.
→ Confirm the required document list includes both the 14157-A (sp) and 14157 (sp).
Where do I mail this form?
If you received an IRS notice, send it to the address on that notice; otherwise, use the address for your Form 1040.
→ Check the specific instructions based on whether you have a corresponding IRS letter/notice.
What if my spouse is involved?
The taxpayer must sign, and the spouse must sign (if applicable).
→ Verify both signature lines are complete before mailing.
What kind of documentation is required to consider my claim?
You must include copies of your filed return and the copy received from your preparer, plus other specific documents.
→ Review the list on page 3 carefully for all necessary attachments.
Can I file this form online instead of by mail?
Not stated in the official source — verify on the agency site.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Taxpayer must complete and sign Form 14157-A (sp) to formally declare fraud or improper conduct.
Questions about IRS Form 14157-AS
What is IRS Form 14157-AS used for?
This form allows you to formally report that your tax preparer committed fraud or acted improperly on your behalf, especially if they filed or changed a Form 1040 return without your knowledge. By completing this sworn declaration, you are officially notifying the IRS about these issues while requesting an update to your account record.
Who must file IRS Form 14157-AS?
A taxpayer must file IRS Form 14157-A (sp) if a tax preparer presented a Form 1040 return or altered it without the taxpayer's knowledge or consent, and the taxpayer seeks a change to their account.
What information does IRS Form 14157-AS require?
The form collects personal details such as your name and SSN/ITIN, and tracks whether you are a victim of fraud or improper conduct. Specific questions address your relationship with the preparer, refund amounts received/expected, and if you paid a fee.
When is IRS Form 14157-AS due?
The source does not state a specific due date; rather, it describes when to complete it: immediately upon discovering the fraudulent or improper conduct that necessitates seeking a change to your account.
Where do I file IRS Form 14157-AS?
Taxpayers must send IRS Form 14157-A (sp) and other documents to the same location where they would normally mail their Form 1040. To find the exact address, one must visit IRS.gov and search for "Where to File Addresses".
How do I complete IRS Form 14157-AS?
First, complete all fields on Form 14157-A (sp), including marking which victim categories apply and providing explanations on the reverse side. If married filing jointly, at least one signature is required. Finally, sign the form under penalty of perjury before submitting it.
What happens if IRS Form 14157-AS is filed incorrectly?
Incomplete complaints will delay the processing of your claim filed using IRS Form 14157-A (sp). Furthermore, the information provided can be shared with the Department of Justice for civil or criminal tax enforcement.
What is the difference between filing this form and just sending a complaint?
The Form 14157-A (sp) specifically requires seeking a change to your account, whereas Form 14157 (sp) is a general complaint about improper conduct. Ensure you state that you are seeking a 'change to your account' if filing the 14157-A (sp).
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