14157-A

Tax Return Preparer Fraud or Misconduct Affidavit

Agency
IRS
Revision
Rev. 9-2026
Fillable fields
38
Pages
3
Official source
IRS form page
Checked
October 21, 2026
Fill 14157-A online
Page 1 of form 14157-A

Form 14157-A: Tax Return Preparer Fraud or Misconduct Affidavit

Form 14157-A, Tax Return Preparer Fraud or Misconduct Affidavit, is an IRS form for a taxpayer whose return preparer filed or changed a return without permission. The form says to complete and sign it if (1) a tax return preparer filed a Form 1040 series tax return or altered your Form 1040 series tax return without your knowledge or consent AND (2) you are seeking a change to your tax account.

The affidavit asks for your details, what you know about the preparer, which kinds of fraud or misconduct happened, the tax years involved, what happened with your refund and any fee you paid. It is signed under penalties of perjury. Page 3 holds the instructions, including the supporting documents to send with it. The instructions say information on the form will be shared with the Return Preparer Office (RPO) to report the misconduct.

This page covers the September 2026 revision (Rev. 9-2026). You can fill out the PDF free in your browser on this page and download it without an account.

What's on Form 14157-A

Your information

Your name, mailing address, your 9-digit SSN or ITIN, and your spouse's name if applicable.

Preparer information

The preparer's name, business name, addresses, phone, email, website, EFIN, PTIN and EIN, plus professional status: attorney, CPA, enrolled agent, payroll service provider or other/unknown.

Fraud or misconduct boxes

Eight check boxes describing what the preparer did, then the tax years affected for each box checked and any other years the same preparer handled.

Relationship and refund questions

Whether you know the preparer outside a business relationship, how you found them, whether you received a refund, the amount received and expected, and whether you contacted the preparer or bank.

Fee and disclosure consent

Whether you paid the preparer a fee and how, and a Yes or No authorization for the IRS to share your identity and the bank account numbers on your return with that bank to check where the refund went.

Explanation and signatures

A space to describe what happened, then the taxpayer's signature, the spouse's signature if applicable, the dates and a phone number.

How to fill out Form 14157-A

  1. 1

    Enter your details

    Fill in your name (last, first, middle initial), mailing address and your 9-digit SSN or ITIN. Add your spouse's name if it applies.

  2. 2

    Describe the preparer

    Enter what you know about the preparer and their business, including any EFIN, PTIN or EIN, and check every professional status that applies.

  3. 3

    Check the misconduct boxes

    Check all boxes that apply, list the tax years for each one, and list any other tax years the same preparer filed for you.

  4. 4

    Answer the refund and fee questions

    Enter the refund amounts received and expected, any response from the preparer or bank, and any fee paid. The form notes you may contact the IRS at 1-800-829-1040 to find out if a refund trace is needed.

  5. 5

    Explain and sign

    Briefly describe what happened and attach more pages if needed. Sign and date under penalties of perjury. The instructions say to complete the form in its entirety.

  6. 6

    Gather the documents

    The instructions list a signed copy of your return as intended to be filed (if required to file), the copy you received from the preparer, and evidence of the preparer's business and of your dealings with them.

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Where to send it and what to include

Responding to an IRS notice

The instructions say to send the completed form and other documents with a copy of the notice or letter to the address in that notice or letter.

No IRS notice

The instructions say to send it to the IRS where you would normally mail your Form 1040, and to search IRS.gov for "Where to File paper tax returns with or without a payment" to find the address.

Order of documents

The instructions say to place Form 14157-A on top of all other required documentation.

Missing refund claims

If you claim you received no refund or only part of it, the instructions also ask for an official report from a law enforcement agency showing the tax years, the preparer's name and address, and a statement describing the misconduct and theft of refund.

Incomplete complaints

The form says incomplete complaints will delay the processing of your claim, and the instructions say consideration is delayed if the required documentation is not included.

Who completes Form 14157-A?

  • Taxpayers whose return was filed without consent

    One box covers a preparer who filed a tax return using your name or Social Security Number without your knowledge or consent.

  • Taxpayers whose return was altered

    Other boxes cover a preparer who altered your return, or gave you a copy that differs from what was filed with the IRS.

  • Taxpayers with refund problems

    Several boxes cover refunds: a preparer who received all or part of your refund, had it deposited into an account that was not yours, or gave you a check that bounced.

  • Spouses on a joint return

    The form has lines for a spouse's name and signature. The instructions say that if your filing status is Married Filing Joint, at least one signature is required.

  • Who receives it

    The completed affidavit goes to the IRS. The instructions say the information is shared with the Return Preparer Office (RPO).

The taxpayer whose Form 1040 series return was involved completes and signs the affidavit and sends it to the IRS. The preparer named on it does not fill it out.

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Questions about Form 14157-A

Who sees the information on Form 14157-A?

The instructions say information provided on the form will be shared with the IRS Return Preparer Office (RPO) to report the misconduct.

Do both spouses sign Form 14157-A?

The form has a spouse's signature line marked if applicable. The instructions say that if your filing status is Married Filing Joint, at least one signature is required.

What evidence does the form ask for?

The instructions ask for evidence that the person held themselves out as a preparer, such as a business card or advertisement, and evidence of your dealings with them, such as Form 8879, receipts or messages. They say the lists are not all inclusive.

What if I never received my refund?

The form says you may contact the IRS at 1-800-829-1040 to find out if a refund trace is needed. For a missing or partial refund, the instructions also ask for an official law enforcement report.

Where do I mail Form 14157-A?

To the address on the IRS notice or letter if you are responding to one. Otherwise, the instructions say to send it where you would normally mail your Form 1040.

Which revision is this?

This page covers Form 14157-A dated September 2026 (Rev. 9-2026), catalog number 59567Y.