Reporting a Tax Return Preparer: Form 14157 and IRS.gov/SubmitATip
Published November 7, 2026
A tax return preparer is a person paid to prepare federal tax returns. If you think a preparer acted wrongly, the IRS has a complaint process. The IRS form for it is Form 14157, Return Preparer Complaint.
This post is general information from the form (Rev. August 2026). It does not say whether any preparer did something wrong.
Start with IRS.gov/SubmitATip
The form says members of the public should report return preparer misconduct online at IRS.gov/SubmitATip. The form is also for tax professionals. They can use it to report events that affect their own PTIN or business. Read the form first, then choose the route that fits your case.
Examples the form lists
Diverted money. The form lists a preparer who sent money from a federal return to an account that was not the client's. It also lists a copy of the return given to a client that does not match the return filed with the IRS.
E-file problems. One example is filing a return before the employer's Form W-2 is received, using a pay stub instead. Another is using software in a way that makes a return look self-prepared.
Preparer misconduct. Examples include failing to give you a copy of your return, not signing a return, not remitting taxes due, and misrepresenting credentials.
Other items. The form also covers false deductions, credits, or dependents, altered documents, and false amounts on Form W-2 or 1099. It also covers a failure to file employment tax forms.
Tax periods
The instructions explain the tax period. Most individual returns cover a calendar year, from January 1 through December 31. The instructions give an example: a return prepared in 2013 may cover tax year 2012. Write the tax year the return covers, not the year it was prepared.
What to gather
- The preparer's name, business name, address, phone number, and email, if you know them.
- The tax year or years involved.
- Copies of documents you got from the preparer, such as a copy of the return, an e-file signature form, or a contract for service.
- A short, clear description of what happened and when.
The form says to attach copies. It also says not to send original returns or payments with the form.
Using the paper form
Section A asks about the preparer's status, such as attorney, CPA, or EA. It also asks for identification numbers, if you know them. Section B asks which complaint boxes apply, and asks you to describe the facts on line 11b. Section C asks whether you are the taxpayer. If you are not the taxpayer, complete Section D as well.
Know the rules preparers follow
The form's instructions say that people paid to prepare federal returns must follow ethical standards. They point to Treasury Department Circular 230. The IRS page for tax professionals is at www.irs.gov/taxpros.
Keep your own records
Keep copies of what you sent, and note the date you sent it. A dated list of what happened, with the names of the people you spoke with, makes the facts easier to follow. Keep your own copy of the final return. For how long to keep tax records, see How Long Should I Keep My Tax Records?
If an IRS notice arrives
If you receive an IRS notice about a return someone else prepared, read I Got an IRS Notice in the Mail: What Should I Do First? The notice has its own deadline and steps.
Checklist
- Decide whether you are reporting as the taxpayer or for someone else.
- Gather the copies of documents you received.
- Use IRS.gov/SubmitATip, or the form, as the form directs.
- Keep copies of your report and your records.
This is general information only. It is not tax advice for your situation.
Sources: Sources: IRS, Form 14157, Return Preparer Complaint (Rev. August 2026, with instructions) (https://www.irs.gov/pub/irs-pdf/f14157.pdf) This is general information, not advice about your specific return.
