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Official form guide
Form 14157-SP: 14157 (sp)
IRS Form 14157 (sp) is a complaint form used to report misconduct by a tax preparer. Taxpayers or others file it to notify the IRS of issues such as refund theft, e‑file problems, or PTIN violations.
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IRS Form 14157-SP - 14157 (sp)
IRS Form 14157 (sp) is a complaint form used to report misconduct by a tax preparer. Taxpayers or others file it to notify the IRS of issues such as refund theft, e‑file problems, or PTIN violations.
Risk Radar
Scan points- 1Using Form 14157 (sp) instead of Form 14039 (sp) for identity‑theft cases can halt proper processing.
- 2Leaving all complaint checkboxes unchecked.
- 3Omitting the preparer’s PTIN or other identification number.
- 4Failing to attach copies of documents received from the preparer.
- 5Not providing the taxpayer’s signature on line 16.
Plain English
Form 14157 (sp) lets a taxpayer or anyone with a grievance tell the IRS that a tax preparer acted improperly. It gathers details about the preparer, the complaint, and the taxpayer’s contact info. The IRS then reviews the complaint and may take enforcement action.
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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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 it when you suspect identity theft or when reporting alleged tax‑law violations by an individual or business.
- Check Form 14039 (sp) instead when you suspect your identity was stolen.
Form selector
Use this form or another form?
Identity theft suspected
Identity theft requires a specific affidavit to protect your rights
✓ Verify that you have a copy of the stolen‑identity notice
Preparer filed or altered return without consent
This affidavit documents fraud or misconduct by the preparer
✓ Ensure you have supporting documents and the preparer’s details
Standard complaint about refund theft, e‑file issues, PTIN problems
The form collects required information to investigate preparer misconduct
✓ Confirm all preparer information fields are completed
Deadline or filing window
Not stated in the official source.
Checklist
What you need before filling it out
Section A – Preparador information
Preparador’s name, address, phone, email, website · Provided by the tax preparer
EFIN (Electronic Filing Identification Number)
Preparador’s EFIN number · Section A field 7
PTIN (Preparer Tax Identification Number)
Preparador’s PTIN · Section A field 8
Complaint checkboxes
Selection of applicable misconduct categories · Section B list of issues
Supporting documents attachment
Copies of preparer’s documents (e.g., Form 8879, Form 8888, contracts) · Attachment instructions at end of the form
Before you submit
- 1Obtain client consent before sharing protected tax information
- 2Complete all known preparer information in Section A
- 3Mark all applicable complaint categories in Section B
- 4Attach copies of all documents received from the preparer
- 5Do not include original tax returns or payments with the form
- 6Sign the form in the signature area
- 7Send the form by fax to 855‑889‑7957 or mail to the address provided
- 8Retain a copy of the completed form and attachments for your records
- 9Verify the mailing address matches the one on page 2
- 10Confirm the revision date reads 6‑2018
How to file this form
- 1Gather preparer details and all supporting documents
- 2Complete Sections A and B, marking all applicable issues
- 3Attach all required copies of preparer documents
- 4Obtain client consent for sharing protected information
- 5Sign the form
- 6Submit the form by fax to 855‑889‑7957 or mail to the IRS address
- 7Keep a copy of the completed form and attachments as proof of filing
Known limitations
- 1Does not cover identity‑theft complaints; use Form 14039(SP) instead.
- 2Not suitable for complaints unrelated to a tax preparer or preparation business.
- 3If you are the taxpayer, only Section C is required; Sections D and others are not needed.
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.
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Fillable formOpen in Editor->The form shows revision Rev. 6‑2018; the source does not indicate a newer edition.
What changed or needs a fresh check
- Edition date — confirm the revision reads 6‑2018 on the form
- Fee — Not stated in the official source
- Mailing address — confirm mailing address is Attn: Return Preparer Office 401 W. Peachtree Street NW Mail Stop 421‑D Atlanta, GA 30308
- Fax number — confirm fax number is 855‑889‑7957
- Signature — confirm the filer signs the form before submission
Quick Facts
Downloads
After you file
- 1Keep a complete copy of the signed Form 14157 (sp) for your records.
- 2Retain any supporting documents attached to the complaint for at least three years.
- 3If you mailed the form, consider obtaining a mailing receipt or certified mail proof.
- 4If you faxed the form, note the date and time the fax was sent.
- 5Monitor your mail for any correspondence from the IRS regarding the complaint.
- 6If you discover an error after filing, submit a corrected Form 14157 (sp) with a brief explanation of the changes.
Sources
- SRCForm p.1 — purpose: Utilice este formulario para presentar una queja ante el IRS contra un preparador de declaraciones de impuestos o un negocio de preparación de impuestos.
- SRCForm p.1 — other forms may be more appropriate, e.g., Form 14039(SP) for identity theft.
- SRCForm p.2 — if you are the taxpayer, complete only Section C; otherwise complete Sections C and D.
- SRCForm p.3 — fax number: 855-889-7957.
- SRCForm p.3 — mailing address: Attn: Return Preparer Office, 401, W.
- SRCForm p.2 — Section C asks if you are the taxpayer and requires name, address, phone, email, signature.
- SRCForm p.3 — select Otro/Desconocido if not sure of preparer status.
- SRCForm p.4 — preparers prohibited from filing before receiving W‑2, W‑2G, 1099‑R.
Common confusion points
Do I need to fill Section D if I am the taxpayer?
Because Section D is for non‑taxpayer contact info, the form asks only Section C for taxpayers.
→ Verify you answered “Sí” to “¿Es usted el contribuyente?” and completed only Section C.
Which fax number should I use to submit the form?
The form lists a specific fax line for this complaint.
→ Confirm the fax number reads 855‑889‑7957.
Can I use this form for an identity‑theft complaint?
The instructions note a separate form exists for identity theft.
→ Use Form 14039(SP) instead for identity‑theft issues.
What if I don’t know the preparer’s PTIN or EIN?
The form requests these numbers only if known.
→ Leave those fields blank if you lack the information.
Is my contact information mandatory?
Section D states the information is not required for processing.
→ Provide contact details only if you want IRS to reach you.
What does “Otro/Desconocido” refer to?
It is the option for preparer status when unsure.
→ Select “Otro/Desconocido” in the preparer status field if you cannot determine the status.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 14157 (sp) – you may need to amend or resubmit the complaint.
Questions about IRS Form 14157-SP
What is IRS Form 14157-SP used for?
Form 14157 (sp) lets a taxpayer or anyone with a grievance tell the IRS that a tax preparer acted improperly. It gathers details about the preparer, the complaint, and the taxpayer’s contact info. The IRS then reviews the complaint and may take enforcement action.
Who must file IRS Form 14157-SP?
The taxpayer (contribuyente) files the form; a non‑taxpayer may also file a complaint by completing sections C and D.
What information does IRS Form 14157-SP require?
The form collects preparer details in Section A, the taxpayer’s name, address, phone, email and signature in Section C (lines 12‑17), and a narrative of the complaint on line 11b.
Where do I file IRS Form 14157-SP?
Fax the completed form to 855-889-7957 or mail it to Attn: Return Preparer Office, 401 W. Peachtree Street NW Mail Stop 421-D, Atlanta, GA 30308.
How do I complete IRS Form 14157-SP?
First, fill Section A with all known information about the preparer and check every applicable complaint box. Next, describe the facts of the complaint on line 11b. Then complete Section C with the taxpayer’s name, address, phone, email and sign on line 16. Attach copies of any documents received from the preparer, then fax or mail the form to the address listed on page 2.
What happens if IRS Form 14157-SP is filed incorrectly?
Submitting Form 14157 (sp) when identity theft is suspected is prohibited and could delay proper handling of the complaint.
Do I need to fill Section D if I am the taxpayer?
Because Section D is for non‑taxpayer contact info, the form asks only Section C for taxpayers. Verify you answered “Sí” to “¿Es usted el contribuyente?” and completed only Section C.
Which fax number should I use to submit the form?
The form lists a specific fax line for this complaint. Confirm the fax number reads 855‑889‑7957.
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