Form 14157, Return Preparer Complaint, is the IRS form for reporting a paid tax return preparer or tax preparation business for misconduct, such as stealing a refund, filing without your consent or making up deductions. The current revision is August 2026. The form itself says members of the public and tax professionals should submit their report online at IRS.gov/SubmitATip, and tax professionals can also use it to report events that hit their own PTIN or business.
Everything below comes from the IRS's Form 14157 (Rev. August 2026), which includes its instructions, as of October 2026.
What counts as preparer misconduct
Section B lists the complaint types. You tick every one that applies:
| Complaint type | Examples from the instructions |
|---|---|
| Theft of refund | Refund diverted to an account that isn't yours, or your copy doesn't match what was filed |
| E-file | Filed from a last pay stub without waiting for the W-2, or filed without your signature on Form 8879 |
| Preparer misconduct | Kept your records, didn't sign the return, claimed a credential they don't hold, agreed to file but didn't, or filed without your consent |
| PTIN issues | Used someone else's Preparer Tax Identification Number, or left it off and marked the return self-prepared |
| False items or documents | Fake expenses, deductions, credits or dependents, altered documents, or the wrong filing status |
| Employment taxes | Didn't file or pay Forms 940, 941, 943, 944 or 945 for a business client |
| Return preparer self-reported event | A compromised PTIN, a data breach, or a return count that doesn't match |
There's also an Other box for things outside those categories; the instructions give fee disputes and bad behavior such as threats as examples.
The complaint types in more detail
The instructions spell out what sits behind each box, which helps you pick the right ones:
- Theft of refund: the preparer embezzled all or part of your refund, sent it to an account that wasn't yours, or gave you a copy of the return with someone else's direct deposit details.
- Preparer misconduct: they didn't give you a copy of your return even after you asked, kept your original records, charged for work they didn't do, or didn't pay tax you'd given them to pay.
- False items: they knowingly claimed false income, withholding or expenses, used altered documents, or chose a filing status that didn't match your family situation.
- Employment taxes: they didn't pay a business client's employment taxes in full or on time, or didn't prepare the returns accurately or on time.
You don't need to prove which law was broken. Tick what fits, and let the facts on line 11b do the explaining.
The refund advance trap
One example appears twice in the instructions, which tells you how often it happens: a preparer who calls a cash advance, fast refund or instant refund something it isn't. If you weren't told it was a refund anticipation loan borrowed against your refund, with its own fees and interest, that's a reportable complaint. The same goes for a preparer who used the Free File program or non-commercial software so the return looks self-prepared.
What to fill in, section by section
- Section A: everything you know about the preparer, including professional status (attorney, CPA, enrolled agent, payroll service provider, or other/unknown), name, business, phone, email, website, and any EFIN, PTIN or EIN.
- Section B: the tax periods affected, whether you paid a fee and how much, the complaint boxes, and the facts in your own words on line 11b.
- Section C: the taxpayer's details and signature. If you are the taxpayer, you stop here.
- Section D: your details if you're reporting for someone else, plus your relationship to the preparer.
What to attach and what not to
- Attach copies of what the preparer gave you: tax returns, ads, business cards, Form 8879, Form 8888, any contract for service, and any refund transfer agreement.
- For employment tax complaints, attach the contract for service agreement.
- Don't send original returns or any payment with the form.
- If you're a tax professional reporting on another preparer, get your client's consent before sharing their tax information, even with the IRS.
How the credential check works
Section A asks for the preparer's status because claimed credentials can be checked. The instructions explain that an attorney is in good standing with a state bar, a CPA with a state board of accountancy, and an enrolled agent holds a status granted only by the IRS after a written exam and suitability checks. If you're not sure what your preparer is, tick Other/Unknown rather than guessing.
How long it takes
The IRS estimates an average of 15 minutes to complete the form. Most of that time is gathering the preparer's details and your documents, so collect them first. Complete the tax period box carefully: most individual returns cover the calendar year, so a return prepared in one year usually covers the year before.
Preparers who file on paper must explain why, and the preparer's paper-filing form covers that form.
The verdict
If a preparer took your refund, filed without your permission or invented items on your return, Form 14157 is the right tool, and it's quick. Tick every complaint type that fits, describe what happened plainly on line 11b, and attach copies, never originals. Then deal with your own return separately, because a complaint doesn't fix the tax position it created.
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Preparers have their own checklist duties to meet, and the preparer due diligence checklist sets them out.
Frequently asked questions
What is Form 14157?
It's the IRS Return Preparer Complaint form, used to report a tax return preparer or tax preparation business for misconduct.
Where do I submit Form 14157?
The form says members of the public and tax professionals should submit their report online at IRS.gov/SubmitATip.
Can I report a preparer who filed my return without permission?
Yes. Filing a return without the client's knowledge, authorization or consent is listed under preparer misconduct.
Should I send my original tax return with Form 14157?
No. Attach copies of documents from the preparer, and don't send original returns or payments.
Can tax professionals use Form 14157?
Yes. They can report events affecting their PTIN or business, such as a compromised PTIN or a data breach.
How long does Form 14157 take to complete?
The IRS estimates an average time of 15 minutes.
Can I report a preparer over a fee dispute?
Yes. The instructions list fee disputes as an example of a complaint for the Other box.
What if I don't know my preparer's credentials?
Tick Other/Unknown in Section A. Provide as much as you know about the preparer and any EFIN, PTIN or EIN.
