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Official form guide
Form 14157A: Tax Return Preparer Fraud or Misconduct Affidavit
Internal Revenue Service Form 14157-A is the Tax Return Preparer Fraud or Misconduct Affidavit used by taxpayers who discover a preparer filed or altered their Form 1040 series return without their knowledge or consent and who are seeking a change to their tax account.
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IRS Form 14157A - Tax Return Preparer Fraud or Misconduct Affidavit
Internal Revenue Service Form 14157-A is the Tax Return Preparer Fraud or Misconduct Affidavit used by taxpayers who discover a preparer filed or altered their Form 1040 series return without their knowledge or consent and who are seeking a change to their tax account.
Risk Radar
Scan points- 1Submitting the form without the required supporting documents will delay your claim.
- 2Submitting Form 14157‑A without the required signature under penalties of perjury.
- 3Failing to attach the required Form 14157 (Complaint) with the affidavit.
- 4Omitting evidence that the preparer held themselves out as a tax return preparer.
- 5Not placing Form 14157‑A on top of all other required documentation.
Plain English
Form 14157-A lets a taxpayer report a preparer who filed or changed a 1040 return without permission. The taxpayer describes what happened, signs under penalty of perjury, and sends the form with required proof. The IRS then reviews the complaint and may take action against the preparer.
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 return without your knowledge or consent and you are seeking a change to your tax account.
- Do not use it when the preparer did not file or alter a Form 1040 series return, or when you are not requesting a change to your tax account.
- Check Form 14157 instead when you need to file the preparer complaint without the accompanying affidavit.
Form selector
Use this form or another form?
Preparer fraud complaint without needing an affidavit
Serves as the formal complaint to the IRS
✓ Verify Form 14157 is fully completed
Authorization for electronic filing of a tax return
Provides the IRS with the taxpayer’s e‑file signature
✓ Confirm signatures of taxpayer and preparer on Form 8879
Submitting a refund trace request after suspected preparer fraud
Shows the original return filed by the preparer
✓ Ensure the return reflects correct information
Deadline or filing window
Not stated in the official source
Checklist
What you need before filling it out
Taxpayer identification number field
9‑digit SSN or ITIN · Taxpayer's personal records
Fee payment question
Amount paid to preparer and payment method · Your payment receipt or bank statement
Authorization to disclose identity
Checked consent box · Disclosure section on the form
Copy of tax return received from preparer
Copy of the filed Form 1040 showing preparer’s name · The return you received from the preparer
Official law‑enforcement report (if claiming no refund)
Signed report with tax year, preparer name, misconduct statement · Police or agency report
Before you submit
- 1Confirm the form revision date is 12/2023.
- 2Enter your full name, spouse name (if applicable), SSN/ITIN, and mailing address.
- 3Check the boxes indicating you are a victim of preparer fraud or misconduct.
- 4Provide a detailed explanation of what happened on the back of the form.
- 5Attach all required documentation listed in the instructions.
- 6Sign the form under penalties of perjury (and spouse if filing jointly).
- 7Indicate whether you authorize the IRS to disclose your identity.
- 8Include Form 14157 (complaint) if the instructions require it.
- 9Determine the correct mailing address per the notice or normal 1040 filing address.
- 10Include any required law‑enforcement report if claiming no or partial refund.
- 11Review the completed package to ensure no required field is left blank.
How to file this form
- 1Complete Form 14157-A with accurate personal and preparer information, then retain a copy for your records.
- 2Attach all required documents listed in the instructions, such as the copy of the tax return and any fee receipts.
- 3Sign the form under penalties of perjury (and add a spouse signature if filing jointly).
- 4Mail the package to the address indicated in any IRS notice or, if none, to the IRS address where you normally file Form 1040, and keep the mailing receipt as proof.
Known limitations
- 1Form 14157-A does not apply when the tax return preparer filed the return with the taxpayer’s knowledge and consent — Instructions p.3
- 2Form 14157-A does not apply if the taxpayer is not seeking a change to their tax account — Instructions p.3
- 3Form 14157-A cannot be considered unless Section A, Return Preparer information is completed — Instructions p.3
- 4If filing as Married Filing Joint, at least one signature is required; lack of the required signature makes the filing incomplete — Instructions 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.
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Fillable formOpen in Editor->Form 14157-A is revised December 2023 (Rev. 12‑2023) and the source lists the IRS website as the reference for the latest version.
What changed or needs a fresh check
- Edition date — confirm the form shows Rev. 12‑2023 (December 2023).
- Fee — note whether a fee was paid to the preparer; the amount is not specified in the source.
- Mailing address — follow the instructions: use the address in any IRS notice or, if none, the address where you normally mail Form 1040.
- Signature — ensure the taxpayer (and spouse if filing jointly) signs under penalties of perjury.
Quick Facts
Downloads
After you file
- 1Retain a copy of the completed Form 14157-A and all supporting documentation — Instructions p.3
- 2Keep the records for as long as they may become material in the administration of any Internal Revenue law — Instructions p.3
- 3Mail the completed Form 14157-A on top of all other documents to the address indicated in any IRS notice, or to the address where you normally file Form 1040 if no notice was received — Instructions p.3
- 4Locate the correct mailing address by searching IRS.gov for “Where to File Addresses” — Instructions p.3
Sources
- SRCInstructions p.3 — Purpose: Use Form 14157-A if a preparer filed or altered a Form 1040 series return without knowledge or consent AND the taxpayer is seeking a change to the tax account.
- SRCInstructions p.3 — Signature requirement: If filing status is Married Filing Joint, at least one signature is required.
- SRCInstructions p.3 — Section A requirement: Section A, Return Preparer information must be completed for consideration.
- SRCInstructions p.3 — Required documentation: signed copy of intended return, copy received from preparer, and evidence such as an official law‑enforcement report.
- SRCInstructions p.3 — Do not send a duplicate copy to the Return Preparer Office (RPO).
- SRCInstructions p.3 — Mailing instructions: send to address in IRS notice or, if no notice, to the IRS location where you normally mail Form 1040.
- SRCInstructions p.3 — How to locate mailing address: search IRS.gov for “Where to File Addresses”.
- SRCInstructions p.3 — Record retention: keep books or records related to the form as long as they may become material in the administration of any Internal Revenue law.
- SRCInstructions p.3 — Estimated time to complete the form is 5 minutes.
Common confusion points
Do I need to file Form 14157-A if the preparer filed my return with my consent?
Misunderstanding the form’s purpose
→ Verify that the preparer filed or altered the return without your knowledge or consent and you are seeking a change to your tax account — Instructions p.3
Do I have to send the form to the Return Preparer Office?
The instructions say information will be shared with the RPO
→ Do NOT send a duplicate copy to the RPO; send the package to the IRS address — Instructions p.3
Is a signature from both spouses required?
Married Filing Joint status may suggest both signatures are needed
→ At least one signature is required if filing jointly — Instructions p.3
What documents must I attach with Form 14157-A?
Unclear which supporting papers are mandatory
→ Attach a signed copy of your intended return, the copy received from the preparer, and evidence that the preparer held themselves out as a return preparer (e.g., law‑enforcement report) — Instructions p.3
Do I need to complete Section A, Return Preparer information?
Uncertainty about required fields
→ Section A must be completed for the complaint to be considered — Instructions p.3
Where should I mail the completed form if I didn’t receive an IRS notice?
Unclear mailing destination without a notice
→ Mail the package to the IRS address where you normally file Form 1040 — Instructions p.3
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 14157 – Complaint: Tax Return Preparer, used to file a formal complaint alongside the affidavit
Questions about IRS Form 14157A
What is IRS Form 14157A used for?
Form 14157-A lets a taxpayer report a preparer who filed or changed a 1040 return without permission. The taxpayer describes what happened, signs under penalty of perjury, and sends the form with required proof. The IRS then reviews the complaint and may take action against the preparer.
Who must file IRS Form 14157A?
Taxpayers who were victims of a tax return preparer filing or altering their Form 1040 series return without consent and who want a change to their tax account must file Form 14157-A.
What information does IRS Form 14157A require?
The form collects the taxpayer’s name, SSN or ITIN, mailing address, preparer’s name, a description of the incident, telephone number, and signatures. It also requires the accompanying Form 14157 complaint and supporting evidence.
Where do I file IRS Form 14157A?
If filing in response to an IRS notice, send the completed Form 14157-A, Form 14157, and all documents to the address shown in that notice. If no notice was received, mail them to the IRS address where you normally file your Form 1040.
How do I complete IRS Form 14157A?
Complete all fields on Page 1, including taxpayer and preparer information, and check the appropriate victim boxes. On Page 2, describe the incident, provide a telephone number, sign, and date the form. Attach Form 14157, the required evidence of the preparer’s business, and any other documentation, then place Form 14157‑A on top before mailing.
What happens if IRS Form 14157A is filed incorrectly?
Submitting an incomplete or undocumented complaint delays the IRS’s consideration of the claim. The affidavit is signed under penalties of perjury, so false statements can lead to legal consequences.
Do I need to file Form 14157-A if the preparer filed my return with my consent?
Misunderstanding the form’s purpose Verify that the preparer filed or altered the return without your knowledge or consent and you are seeking a change to your tax account — Instructions p.3
Do I have to send the form to the Return Preparer Office?
The instructions say information will be shared with the RPO Do NOT send a duplicate copy to the RPO; send the package to the IRS address — Instructions p.3
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