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Official form guide
Form 14157-SP: 14157 (sp)
IRS Form 14157 (sp) is used to file a complaint with the IRS against a tax preparer or tax preparation business. The form revision on file is 06/18.
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IRS Form 14157-SP - 14157 (sp)
IRS Form 14157 (sp) is used to file a complaint with the IRS against a tax preparer or tax preparation business. The form revision on file is 06/18.
Risk Radar
Scan points- 1Failing to correctly identify the type of complaint in Section A may lead to improper processing of the Form 14157 (sp).
- 2Failing to complete all known information in Section A regarding the preparer.
- 3Not selecting the correct complaint category from the checklist on Form 14157 (sp).
- 4Completing only Section C when the filer is not the taxpayer.
- 5Omitting required contact details like phone number or email address in Section C.
Plain English
This form allows someone to formally complain to the Internal Revenue Service about issues related to their tax preparer. A filer uses this form when they have problems, such as receiving an incorrect refund or believing the preparer acted improperly while filing taxes for them.
Submission Date
- Filing date: 2022-01-11 22:14:37
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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Glossary Terms
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What this form is for
- Use this form when filing a complaint with the IRS against a tax preparer or tax preparation business.
- Do not use Form 14157 (sp) when you suspect your identity was stolen, as another form is more appropriate.
- Check Form 14039 (sp) instead when reporting suspected identity theft.
Form selector
Use this form or another form?
Seeking a change in account status because the preparer filed or altered returns without consent
To accompany this form and document evidence of fraud/improper conduct
✓ Confirm you are submitting both forms together.
Suspecting identity theft related to tax filing
This is the dedicated sworn statement for ID theft issues
✓ Ensure you follow instructions on page 2 of Form 14039 (sp).
Reporting general suspected violations by a preparer/business
Use this primary form to initiate the complaint process
✓ Verify that Section B details all relevant complaints.
Deadline or filing window
The form does not list a specific filing deadline trigger event. However, a filer should read the instructions first because other forms might be more appropriate for their specific issue.
Checklist
What you need before filling it out
Section A: Preparer Info
Full name and address of the preparer/business · Section A, Items 1-4
Section B: Complaint Details
The specific tax period(s) affected · Section B, Item 10a
Item 11a Checkboxes
All applicable complaint types (e.g., Refund Theft) · Section B, Item 11a
Payment Information
Amount and method of payment made to the preparer · Section B, Item 10b/11b
Supporting Documents
Copies of documents received from the preparer (e.g., W-2s, Form 8879(sp)) · Attached to form
Before you submit
- 1Complete all known information in Section A regarding the tax preparer.
- 2Mark every applicable professional status under Section A, Item 1 (e.g., Accountant, Lawyer).
- 3Confirm you have documented whether a fee was paid to the preparer in Section B, Item 10b.
- 4If fees were paid, record both the amount and payment method in Section B, Items 10b/11b.
- 5Review Section B, Item 11a and mark every complaint that applies to your situation.
- 6Attach a copy of all documents received from the preparer (e.g., Form 8879(sp)).
- 7Ensure original tax returns or payments are NOT sent with this form.
How to file this form
- 1Complete Section A by providing full information about the tax preparer or preparation business.
- 2Detail the complaint in Section B, specifying the affected tax period(s) and whether a fee was paid to the preparer.
- 3Check all applicable boxes under Section B, Item 11a to list every reason for the complaint.
- 4Attach copies of all relevant documents received from the tax preparer (do not send originals).
- 5Send the completed Form 14157 (sp) by fax to 855-889-7957, or mail it to Attn: Return Preparer Office, 401 W. Peachtree Street NW, Atlanta, GA 30308.
- 6If seeking a change in account status due to improper filing, complete Form 14157-A (sp) and send both forms together.
Known limitations
- 1If a filer believes they are a victim of identity theft, Form 14039(SP) is the more appropriate form to complete.
- 2The form is for filing a complaint against a tax preparer or a tax preparation business.
- 3Individuals receiving compensation to prepare federal tax returns must comply with the ethics standards and guidelines established in Circular 230 (sp) of the Department of the Treasury.
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 6-2018, and the form reference indicates it is from June 2018. The source does not point to a separate page for the latest information but provides specific revision details.
What changed or needs a fresh check
- Edition date — confirm the revision reads 6-2018.
- Fee — Not stated in the official source.
- Mailing address — confirm the primary mailing address is Attn: Return Preparer Office, 401 W. Peachtree Street NW, Atlanta, GA 30308.
- Signature — sign before sending (implied by instructions/general mechanics).
- Catalog Number — confirm it reads 92660S.
Quick Facts
Downloads
After you file
- 1Present the completed Form 14157 (sp) along with all supporting documentation.
- 2If submitting by fax, send it to 855-889-7957.
- 3If submitting by regular mail, send it to Attn: Return Preparer Office, 401, W. [Not stated in the official source — verify on the agency site]
- 4Keep a copy of the submitted Form 14157 (sp) for personal records.
Sources
- SRCForm 14157 (sp) serves as the document for filing a complaint against a tax preparer or tax preparation business (Instructions p.3).
- SRCThe form revision on file is Rev. 6-2018, dated June 2018 (Form p.1).
- SRCIf the filer is the taxpayer, only Section C needs to be completed (Form p.2).
- SRCIf the filer is not the taxpayer, Sections C and D must be completed (Form p.2).
- SRCThe form allows for filing a complaint regarding specific tax periods where improper conduct occurred (Section B on Form p.3).
- SRCWhen mailing the Form 14157 (sp), it should be sent to Attn: Return Preparer Office, 401, W. [Form p.3].
Common confusion points
Am I the taxpayer filing this form?
If yes, complete only Section C.
→ Safe check: Verify if you are the individual or business whose taxes were prepared.
Who needs to fill out Sections C and D?
If you are NOT the taxpayer, you must complete both Section C and Section D of Form 14157 (sp).
→ Safe check: Ensure all required fields in both sections are populated if you aren't the filer.
What information about the preparer is mandatory to include?
Provide all known information about the remunerated tax preparer or business, including EFIN, PTIN, and EIN if known.
→ Safe check: Double-check Section A to ensure all available preparer details are listed.
When should I use this form instead of others?
Use Form 14157 (sp) when complaining about a tax preparer or business; other forms may be more appropriate for specific complaints.
→ Safe check: Confirm the complaint type matches the scope described on Form 14157 (sp).
What if I don't know the status of the preparer?
Select 'Otro/Desconocido' in Section A when unsure about the preparer's status.
→ Safe check: Check Section A for the option to select 'Otro/Desconocido'.
Does my contact information (Section D) have to be filled out?
No, this information is not required to process the complaint, but it is helpful if the IRS needs further communication with you.
→ Safe check: Confirm that Section D fields can remain blank if necessary.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 14157 (sp) — This form is used to file a complaint against a tax preparer or business.
Questions about IRS Form 14157-SP
What is IRS Form 14157-SP used for?
This form allows someone to formally complain to the Internal Revenue Service about issues related to their tax preparer. A filer uses this form when they have problems, such as receiving an incorrect refund or believing the preparer acted improperly while filing taxes for them.
Who must file IRS Form 14157-SP?
Anyone who has a complaint against a tax preparer or a tax preparation business must file IRS Form 14157 (sp). If the person filling out the form is not the taxpayer, they must complete Sections C and D.
What information does IRS Form 14157-SP require?
The form collects information about the preparer in Section A, details the specific complaint in Section B, and gathers taxpayer information in Section C. The filer signs on Line 17 of Section C.
Where do I file IRS Form 14157-SP?
The Form 14157 (sp) can be sent via fax to 855-889-7957. If mailing, it goes to Attn: Return Preparer Office at 401 W. Peachtree Street NW, Atlanta, GA 30308.
How do I complete IRS Form 14157-SP?
First, complete all known information in Section A regarding the preparer. Next, detail the facts of the complaint in Section B. Finally, complete Section C with taxpayer details and sign on Line 17 before submitting.
What happens if IRS Form 14157-SP is filed incorrectly?
The IRS requires this information to ensure preparers comply with Internal Revenue Laws and to allow the agency to calculate and collect the correct amount of taxes.
Am I the taxpayer filing this form?
If yes, complete only Section C. Safe check: Verify if you are the individual or business whose taxes were prepared.
Who needs to fill out Sections C and D?
If you are NOT the taxpayer, you must complete both Section C and Section D of Form 14157 (sp). Safe check: Ensure all required fields in both sections are populated if you aren't the filer.
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