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Form 14157A: Tax Return Preparer Fraud or Misconduct Affidavit
IRS Form 14157-A is a Tax Return Preparer Fraud or Misconduct Affidavit used to report issues with preparers who filed or altered a Form 1040 series return. The form has an OMB Number of 1545-2168.
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IRS Form 14157A - Tax Return Preparer Fraud or Misconduct Affidavit
IRS Form 14157-A is a Tax Return Preparer Fraud or Misconduct Affidavit used to report issues with preparers who filed or altered a Form 1040 series return. The form has an OMB Number of 1545-2168.
Risk Radar
Scan points- 1Failure to include required documentation will delay the processing of your claim.
- 2Not completing Section A (Return Preparer information) on Page 3.
- 3Failing to check all applicable boxes under 'I am a victim of preparer fraud or misconduct' on Page 1.
- 4Omitting the required signature and date from the taxpayer section on Page 2.
- 5Not including Form 14157, Complaint: Tax Return Preparer, when filing with Form 14157-A.
Plain English
This form allows someone to formally tell the IRS that their tax return was handled improperly by a tax preparer. It is used when a preparer files or changes a Form 1040 series return without the taxpayer's knowledge or consent, and the taxpayer wants the IRS to change their account status. By filing this affidavit, the individual declares under penalty of perjury that all the information provided is true.
Submission Date
- Filing date: 2023-12-27 22:10:12
- 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 return preparer filed or altered your Form 1040 series tax return without your knowledge or consent AND you are seeking a change to your tax account.
- Do not use it when you are filing a standard tax return and have no issue with the preparation, nor when you are simply inquiring about an expected refund amount without alleging preparer error.
- Check Form 14157 instead when you need to submit a general Complaint: Tax Return Preparer.
Form selector
Use this form or another form?
Tax return was filed on behalf of a business entity
The source specifies the affidavit is for Form 1040 series returns, but this form serves as the primary complaint mechanism.
✓ Verify if your preparer altered a Schedule C (Form 1040) filing.
Tax return was filed on behalf of an individual with other income types
The affidavit applies to Form 1040 series returns, which covers various individual filings beyond just wages.
✓ Ensure you are not submitting a different type of complaint form.
Not stated in the official source
You received no refund or only a partial refund
This triggers specific documentation requirements for your claim regarding payment/refund amount discrepancies.
✓ Check if the dispute relates to fees paid rather than preparation errors.
Not stated in the official source
Deadline or filing window
The filing trigger is when a tax return preparer files or alters a Form 1040 series return without consent. There is no specific deadline date provided, but submission is necessary immediately upon discovering the issue while seeking an account change.
Checklist
What you need before filling it out
Taxpayer identification number
9-digit SSN or ITIN · Line item on Page 1
Explanation of issue
Detailed narrative (on back of Form) · Back of Page 1
Did you pay a fee?
Yes/No selection AND Fee Amount if 'Yes' · Page 1 checkboxes
Required Forms Submission
Complete Form 14157 and supporting documents · Checklist on Page 3
Mailing Address
Your complete mailing address (street, city, state, ZIP code) · Line item on Page 1
Law Enforcement Report
Official report signed by police officer/equivalent · Required Documentation list
Before you submit
- 1Complete Form 14157-A entirely, including all required fields.
- 2Sign under penalties of perjury on Page 2.
- 3If applicable, provide a Spouse's signature and date on Page 2.
- 4Check the boxes to indicate if you are a victim of preparer fraud or misconduct (all that apply).
- 5Provide an explanation regarding the issue on the back of Form 14157-A.
- 6Include copies of all other required documentation listed in the instructions.
- 7Place Form 14157-A on top of all other documents being submitted.
How to file this form
- 1Complete Form 14157-A by filling in your personal information, preparer details, and checking applicable fraud/misconduct boxes.
- 2Write a detailed explanation of what happened and the resulting tax issue on the back of Form 14157-A.
- 3Gather all required documentation, ensuring you include copies of Forms 14157 and your original tax return from the preparer.
- 4Place the completed Form 14157-A on top of all collected documents, then mail the entire package to the appropriate IRS address.
Known limitations
- 1The form applies if a tax return preparer filed or altered your Form 1040 series tax return without your knowledge or consent, and you are seeking a change to your tax account.
- 2If filing under Married Filing Joint status, at least one signature is required on the completed Form 14157-A.
- 3The form requires specific documentation for consideration; complaints will be delayed if this required documentation is not included.
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 12-2023 (December 2023). The source does not point to a separate page for the absolute latest information, but all facts are derived from this revision.
What changed or needs a fresh check
- Edition date — confirm the revision reads 12-2023.
- OMB Number — confirm it is 1545-2168.
- Form number — confirm the title is Tax Return Preparer Fraud or Misconduct Affidavit (Form 14157-A).
- Filing status requirement — confirm that at least one signature is required if filing as Married Filing Joint.
- Required supporting form — confirm you are submitting Form 14157 along with the affidavit.
Quick Facts
Downloads
After you file
- 1Keep a copy of the completed and signed Form 14157-A.
- 2If sending with a notice/letter, include a copy of that notice or letter along with the forms.
- 3The information provided on Form 14157-A will be shared with the Return Preparer Office (RPO) to report the misconduct.
- 4Retain books or records relating to Form 14157-A or its instructions as long as their contents may become material in the administration of any Internal Revenue law.
Sources
- SRCInstructions p.1 — The form must be completed and signed if a preparer filed or altered a Form 1040 series return without knowledge/consent AND you seek a change to your tax account.
- SRCInstructions p.1 — On Page 1, the filer must provide their name (last, first, MI), spouse's name (if applicable), Taxpayer identification number (9-digit SSN or ITIN), and mailing address.
- SRCInstructions p.2 — Under penalties of perjury, the taxpayer declares that the information entered on Form 14157-A is true, correct, complete, and made in good faith.
- SRCInstructions p.3 — To consider the complaint, you must submit Form 14157-A (completed/signed) and Form 14157 (completed in its entirety).
- SRCInstructions p.3 — Required documentation includes a signed copy of your individual tax return(s) as it was intended to be filed.
- SRCInstructions p.3 — Mailing Instructions: If you did NOT receive an IRS notice, send the forms to where you would normally mail your Form 1040.
Common confusion points
What if I didn't get a notice from the IRS?
Send the completed Form 14157-A, Form 14157, and other documents to where you normally mail your Form 1040.
Do I have to attach an explanation on Page 2?
Yes, briefly describe what happened and the resulting tax issue (if applicable) on Page 2; attach more if needed.
What evidence do I need about my preparer?
You must provide one or more items of evidence showing the preparer held themselves out as being in the business of preparing returns.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- The primary purpose of Form 14157-A is to report potential violations of Internal Revenue laws by tax return preparers.
Questions about IRS Form 14157A
What is IRS Form 14157A used for?
This form allows someone to formally tell the IRS that their tax return was handled improperly by a tax preparer. It is used when a preparer files or changes a Form 1040 series return without the taxpayer's knowledge or consent, and the taxpayer wants the IRS to change their account status. By filing this affidavit, the individual declares under penalty of perjury that all the information provided is true.
Who must file IRS Form 14157A?
A victim must file IRS Form 14157-A if a tax return preparer filed a Form 1040 series tax return or altered the taxpayer's Form 1040 series tax return without their knowledge or consent, and the individual seeks a change to their tax account.
What information does IRS Form 14157A require?
The form collects personal details like the filer's name, spouse's name, and TIN. It also requires checking which type of preparer fraud/misconduct occurred and providing detailed information about the preparer on Page 3.
Where do I file IRS Form 14157A?
If responding to an IRS notice, send Form 14157-A (along with Form 14157) to the address on that notice. If no notice was received, mail it where the Form 1040 is normally sent.
How do I complete IRS Form 14157A?
First, complete all fields on Form 14157-A, including identifying yourself and checking the type(s) of misconduct. Second, you must sign this form under penalties of perjury. Finally, submit it with other required documents as specified in the instructions.
What happens if IRS Form 14157A is filed incorrectly?
Consideration of the complaint will be delayed if required documentation is not included, and incomplete complaints delay the processing of the claim.
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