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Official form guide
Form 14157-AS: 14157-A (sp)
IRS Form 14157-A is a sworn statement used by taxpayers who allege a tax preparer filed or altered a Form 1040 return without their knowledge or consent and who seek a change to their tax account. The form must be completed in full and signed under penalty of perjury.
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IRS Form 14157-AS - 14157-A (sp)
IRS Form 14157-A is a sworn statement used by taxpayers who allege a tax preparer filed or altered a Form 1040 return without their knowledge or consent and who seek a change to their tax account. The form must be completed in full and signed under penalty of perjury.
Risk Radar
Scan points- 1Submitting an incomplete Form 14157-A can delay processing of your claim.
- 2Failing to sign the form, or not providing a required signature when filing jointly.
- 3Omitting the preparer’s name, which is required for the complaint.
- 4Leaving out the required copy of the taxpayer’s 1040 return or related documents.
- 5Not indicating whether a refund was received or the amount of the refund.
Plain English
This form lets you report a tax preparer who filed or changed your 1040 return without you agreeing and ask the IRS to fix your account. You fill it out, attach copies of the return and any proof, sign it, and mail it to the IRS.
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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What this form is for
- Use this form when a tax preparer filed or altered a Form 1040 return without your knowledge or consent and you seek a change to your tax account.
- Do not use it when the issue does not involve a tax preparer filing or altering a Form 1040 without your knowledge or consent.
- Check Form 14157 (sp) instead when you need to file the standard fraud or misconduct complaint form.
Form selector
Use this form or another form?
Tax preparer filed or altered your Form 1040 without consent
Sworn statement required to request a tax account change
✓ Verify preparer name and tax year(s) are listed
You need to report preparer misconduct without requesting a tax account change
Standard fraud complaint form used alongside the sworn statement
✓ Ensure Form 14157 is completed and attached
Issue is unrelated to preparer fraud, such as ordinary tax filing errors
Regular individual income tax return is appropriate
✓ Confirm the problem does not involve preparer misconduct
Deadline or filing window
Not stated in the official source.
Checklist
What you need before filling it out
Tax preparer name and tax year
Name of preparer and year(s) affected · Section where preparer and years are listed
Signed sworn statement
Signature of taxpayer (and spouse) · Signature block on page 2
Explanation of incident
Written description of what happened · Back of form or attached page
Proof of preparer interaction
Documents showing exchange (e.g., emails, receipts) · Evidence list on page 3
Fee paid to preparer
Receipt or statement of fee amount · Section asking about fee
Before you submit
- 1Confirm the form is the Rev. 11-2018 edition.
- 2Enter all personal information fields (name, SSN, address).
- 3Mark every applicable fraud or misconduct box.
- 4List the tax year(s) for each selected box.
- 5Provide a detailed explanation on the back or an attached page.
- 6Attach supporting evidence that shows preparer name and tax year(s).
- 7Include Form 14157 (sp) if required.
- 8Sign the taxpayer signature line.
- 9If applicable, sign the spouse signature line.
- 10Enter a phone number with area code.
- 11Answer fee questions accurately.
How to file this form
- 1Gather personal and preparer information and verify the form edition.
- 2Complete all required fields and attach a written explanation of the incident.
- 3Assemble supporting documents and include Form 14157 (sp) if applicable.
- 4Sign the taxpayer (and spouse, if applicable) signature blocks.
- 5Mail the complete package to the IRS address for individual returns and retain a copy.
Known limitations
- 1Form 14157-A does not apply when the preparer did not file or alter a Form 1040 series return without the taxpayer’s knowledge or consent — source p.1.
- 2Form 14157-A does not apply if the taxpayer is not seeking a change to their tax account — source p.1.
- 3Form 14157-A does not apply for preparer complaints that do not involve alleged fraud or misconduct — source p.3.
- 4Form 14157-A cannot be used for tax returns other than the Form 1040 series — source p.1.
- 5Form 14157-A consideration is delayed if required documentation (law‑enforcement report, copies of returns) is missing — source p.3.
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 form is Revision 11-2018 as shown on the cover page; the source does not indicate a newer edition.
What changed or needs a fresh check
- Edition date — confirm the revision reads 11-2018.
- Fee — Not stated in the official source.
- Mailing address — Not stated in the official source.
- Signature — confirm both taxpayer and spouse (if applicable) signatures are present.
- Phone number — confirm a phone number with area code is entered.
Quick Facts
Downloads
After you file
- 1Retain a signed copy of Form 14157-A and all attached documents for your records.
- 2Store the retained copy for at least three years in case the IRS requests further information.
- 3Monitor mail for any acknowledgment or follow‑up notice from the IRS after submission.
- 4If the IRS notifies an error, submit a corrected Form 14157-A with a clear indication of the changes.
- 5Do not send duplicate copies of Form 14157-A to the Office of Professional Responsibility (RPO).
- 6Keep the law‑enforcement report and copies of the tax returns in a safe place for future reference.
Sources
- SRCForm p.1 — Form 14157-A is completed when a preparer filed or altered a Form 1040 series return without the taxpayer’s knowledge or consent and the taxpayer seeks a change to their tax account.
- SRCForm p.3 — The form must be completed in its entirety and signed under penalty of perjury.
- SRCForm p.3 — If filing jointly, at least one signature is required.
- SRCForm p.3 — Section A, Information of the preparer, must be completed for consideration.
- SRCForm p.3 — Attach a signed copy of the taxpayer’s individual tax return as originally filed and the copy received from the preparer.
- SRCForm p.3 — Include an official law‑enforcement report signed by an officer that shows the tax year(s), preparer’s name and address, and a description of the misconduct.
- SRCForm p.3 — Send the form to the address shown in an IRS notice or to the normal Form 1040 mailing address found on IRS.gov.
- SRCForm p.4 — The form is subject to an OMB control number; without a valid OMB number, the respondent is not required to provide the information.
Common confusion points
Do I need to sign both my and my spouse’s sections?
Joint filers are required to have at least one signature, not necessarily both.
→ Verify that at least one signature appears on the form.
Should I also file Form 14157 with this form?
The instructions say to submit Form 14157 together with Form 14157-A.
→ Include a completed Form 14157 when you mail the package.
Where do I mail the completed form?
The address depends on whether you received an IRS notice.
→ Follow the address in the notice or use the normal Form 1040 mailing address from IRS.gov.
What documentation must accompany the form?
The form requires a law‑enforcement report and copies of the tax return(s).
→ Attach the official report and both the preparer’s and your copies of the return.
Can I submit the form electronically?
The source only provides mailing instructions and does not mention electronic filing.
→ Use paper mail as directed.
Is a copy of the notice required with the filing?
The instructions state to include a copy of the notice or letter when responding.
→ Attach the IRS notice or letter to your submission.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 14157 – can be filed if the issue does not meet the fraud criteria for Form 14157-A.
Questions about IRS Form 14157-AS
What is IRS Form 14157-AS used for?
This form lets you report a tax preparer who filed or changed your 1040 return without you agreeing and ask the IRS to fix your account. You fill it out, attach copies of the return and any proof, sign it, and mail it to the IRS.
Who must file IRS Form 14157-AS?
Taxpayers who were victims of fraud or misconduct by a tax preparer that filed or altered a Form 1040 without their knowledge or consent and who want a change to their tax account must file IRS Form 14157-A.
What information does IRS Form 14157-AS require?
The form collects the taxpayer’s name, spouse (if applicable), last four SSN digits, address, preparer’s name, details of the fraud or misconduct, refund information, fee paid, and whether the IRS may disclose the taxpayer’s identity, plus required supporting documents.
Where do I file IRS Form 14157-AS?
Send the completed Form 14157-A (and Form 14157, if applicable) with all required documents to the IRS address where you normally mail your Form 1040; locate the exact address on IRS.gov under “Where to File Addresses” for individual tax returns.
How do I complete IRS Form 14157-AS?
Complete every line of Form 14157-A, checking all applicable boxes and providing explanations on the back. Include copies of the tax return, preparer documents, payment receipts, and any communication with the preparer. Sign the form; if filing jointly, at least one spouse must sign. Mail the form and attachments to the IRS address used for Form 1040.
What happens if IRS Form 14157-AS is filed incorrectly?
Incomplete or inaccurate filings can delay processing of the claim, and the IRS may disclose the information to the Department of Justice and other agencies for civil or criminal tax enforcement.
Do I need to sign both my and my spouse’s sections?
Joint filers are required to have at least one signature, not necessarily both. Verify that at least one signature appears on the form.
Should I also file Form 14157 with this form?
The instructions say to submit Form 14157 together with Form 14157-A. Include a completed Form 14157 when you mail the package.
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