14157

Return Preparer Complaint

Agency
IRS
Revision
Rev. 8-2026
Fillable fields
50
Pages
4
Official source
IRS form page
Checked
October 21, 2026
Fill 14157 online
Page 1 of form 14157

Form 14157: Return Preparer Complaint

Form 14157, Return Preparer Complaint, is the IRS form to file a complaint against a tax return preparer or tax preparation business. The instructions add that tax professionals can use it to report events that impact their own PTIN or business, such as a compromised PTIN or a data breach.

The form has four sections: information about the preparer, the complaint itself with eight complaint categories, the taxpayer's information and signature, and contact details for a person who is not the taxpayer. Pages 3 and 4 hold the instructions, including a description of each complaint category.

The form says members of the public should report return preparer misconduct at IRS.gov/SubmitATip, and the instructions say members of the public and tax professionals should submit their report online there. This page covers the August 2026 revision (Rev. 8-2026). You can fill out the PDF free in your browser on this page and download it without an account.

What's on Form 14157

Section A: preparer information

Lines 1 to 9: the preparer's professional status, name, business name, addresses, phone, email, website, EFIN, PTIN and EIN.

Lines 10a and 10b: periods and fees

Line 10a lists the tax periods affected. Line 10b asks whether you paid the preparer a fee, the amount, and how it was paid.

Line 11a: complaint categories

Check boxes for theft of refund, e-file, preparer misconduct, PTIN issues, false items or documents, employment taxes, a return preparer self reported event, and other.

Line 11b: facts of the complaint

Space for the facts and other information related to the complaint, with additional sheets attached if necessary.

Section C: taxpayer's information

Lines 12 to 17: the name of the individual or business, mailing address, phone, email, the taxpayer's signature and the date of the complaint.

Section D: your information

Lines 18 to 23 for a person who is not the taxpayer: name, date, contact details and relationship to the preparer.

How to fill out Form 14157

  1. 1

    Identify the preparer

    In Section A, give as much as you know about the preparer or business. The instructions describe each professional status and say to select Other/Unknown if you are unsure.

  2. 2

    Enter the tax periods

    On line 10a, enter the tax period of the return involved. The instructions note that most individual returns cover a calendar year, while a business return can cover a quarter or a full year.

  3. 3

    Check the complaint types

    On line 11a, check all that apply, then describe the facts in detail on line 11b. The instructions explain what each category covers.

  4. 4

    Attach copies of documents

    Attach copies of documents received from the preparer, such as tax returns, advertisements, business cards, Form 8879 or Form 8888. For employment tax complaints, the instructions ask for any Contract for Service Agreement.

  5. 5

    Complete Section C

    Answer whether you are the taxpayer and enter the taxpayer's contact details. The taxpayer signs on line 16 and dates the complaint on line 17.

  6. 6

    Complete Section D if needed

    If you are not the taxpayer, enter your own contact details and your relationship to the preparer. The instructions ask you to obtain your client's consent before sharing protected tax information, even with the IRS.

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How it is submitted and what to keep in mind

Online reporting

The form says members of the public should report return preparer misconduct at IRS.gov/SubmitATip. The instructions say members of the public and tax professionals should submit their report online there.

Mailing address

This revision of the form does not print a mailing address or fax number.

Originals and payments

The form says not to send original returns or payments with it.

Confidentiality

The instructions say taxpayers' information and any information relating to another professional are confidential.

Circular 230

The instructions say individuals paid to prepare federal tax returns follow ethical standards in Treasury Department Circular 230, available at www.irs.gov/taxpros.

Time to complete

The Privacy Act and Paperwork Reduction Act Notice gives an estimated average time of 15 minutes.

Related forms

Who completes Form 14157?

  • Clients of a preparer

    Taxpayers, individuals or businesses, who used the preparer. Section C holds the taxpayer's details and signature.

  • Someone reporting for a taxpayer

    If you are not the taxpayer, the form says to complete Sections C and D. Section D is not required to process the complaint but helps if the IRS needs to contact you.

  • Other return preparers

    Section D lists relationships that include a return preparer working for a different firm and one working for the same firm.

  • Preparers reporting their own event

    The form lists a compromised PTIN, a data breach or security incident, a return count discrepancy, and someone using your identity to obtain a PTIN.

  • IRS employees

    IRS employee is one of the relationship choices in Section D, line 23.

The person making the complaint completes the form for the IRS. The preparer named in Section A does not fill it out, except when a preparer reports an event affecting their own PTIN or business.

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Questions about Form 14157

Can I submit a preparer complaint online?

The form says members of the public should report return preparer misconduct at IRS.gov/SubmitATip, and the instructions say tax professionals should submit there too.

Do I need to be the taxpayer to file Form 14157?

No. The form says that if you are the taxpayer, you complete Section C only. If you are not the taxpayer, you complete Sections C and D.

Can a tax professional report a problem with their own PTIN?

Yes. The instructions say tax professionals can use the form to report events that impact their PTIN or business, such as a compromised PTIN or a data breach.

What documents go with the complaint?

Copies of documents you received from the preparer, such as tax returns, advertisements, business cards, Form 8879 and Form 8888. The form says not to send original returns or payments.

What counts as theft of refund?

The instructions list a preparer who stole all or part of a client's refund, diverted it to an account that was not the client's, or gave the client a copy of the return that does not match the one filed.

Is providing the information voluntary?

The Privacy Act notice says providing the information is voluntary and that failing to provide all or part of it will not affect you. It also says false or fraudulent information may subject you to penalties.