Some links on this page are affiliate links: if you buy through them we may earn a commission, at no extra cost to you.
A ghost tax preparer is someone who prepares a federal return but refuses to sign it and/or include a preparer tax identification number (PTIN). To report one, use the IRS tax return preparer misconduct reporting service and submit Form 14157, Return Preparer Complaint, with specific identifying details and copies of relevant records. If you also need the IRS to correct your individual Form 1040-series account because a return was altered, filed without your knowledge or consent, or a refund was misdirected, that is a separate request using Form 14157-A.
What should you do first?
Separate the problem into two questions: do you want to report the preparer’s conduct, and do you also need the IRS to address what happened to your tax account or refund? Form 14157 is the complaint route. Form 14157-A is a narrower account-correction process for eligible individual taxpayers; you do not have to file it just to complain about a preparer.
As an Amazon Associate I earn from qualifying purchases.
Recommended Free Tools
- Save the documents and information you already have. Keep copies of the return, preparer communications, payment or service records, and any refund-related documents. Note the tax year and a factual timeline, including dates when you contacted the preparer or learned what was filed.
- Use the IRS reporting flow for preparer misconduct or fraud. Follow the current IRS page and its directions for your situation.
- Complete Form 14157. Give all the preparer and business details you know, describe the conduct, and attach copies of relevant records.
- Decide whether you also need Form 14157-A. Consider it if you are an individual Form 1040-series taxpayer seeking an account change because of an unauthorized or altered filing, or a misdirected refund. Review the separate form instructions and evidence requirements before submitting.
- If an IRS notice is involved, follow its instructions. The IRS gives a separate submission route for Form 14157-A cases involving a notice; use the address on that notice when the IRS directs you to do so.
Use the IRS’s live reporting page and current form instructions rather than relying on an old address or saved copy. The reviewed Form 14157 is revised August 2026, and Form 14157-A is revised September 2026; form versions and filing directions can change.
Do not wait to organize the record until you remember every detail. Create a folder for each tax year and preserve emails, text messages, portal downloads, invoices, bank records, and envelopes bearing an IRS notice date. Keep a separate note identifying which facts are certain, which came from a document, and which remain unknown. That makes the completed form more reliable and helps prevent accidental speculation.
Popular on Amazon
- Ideal for Gifting
- Ideal for a bookworm
- Compact for travelling
What is a ghost tax preparer?
The IRS uses “ghost” preparer for someone who prepares a return but refuses to sign it and/or include a PTIN. Paid preparers must sign each return they prepare and include a valid PTIN, according to the IRS’s preparer misconduct guidance.
A missing signature or PTIN is an important warning sign, but a complaint can also concern other preparer misconduct. For example, the IRS reporting process addresses cases where a preparer altered return information, filed without the taxpayer’s knowledge or consent, or misdirected a refund. Describe what happened rather than relying only on a label such as “fraud.”
Windows Errors? Fix Them Before They Spread
Repair common Windows errors and clear accumulated junk for a smoother, more stable PC - no reinstall needed.Free scan · no reinstallOutdated Drivers Are Slowing You Down
One free scan finds every outdated or missing driver and matches the right update for your exact hardware.Free scan · exact hardware matchThe taxpayer remains legally responsible for the information on a filed return, even when a preparer completed it. The IRS advises taxpayers not to sign a blank or incomplete return. If a preparer asks you to do so, do not treat that as a routine step: get a complete return to review before signing.
Being a ghost preparer is about the preparer’s failure to identify themselves, not simply about an arithmetic mistake. A return may contain an error without proving intentional misconduct. Your report should connect the person to the preparation service and identify the specific omission, alteration, unauthorized filing, or refund problem. If the preparer did sign and provide a PTIN but you believe other misconduct occurred, Form 14157 can still be appropriate.
How do you file a Form 14157 complaint?
Use the IRS’s online preparer-misconduct reporting service and follow its current instructions for reporting misconduct or fraud. Form 14157, Return Preparer Complaint, is the complaint form; the IRS form asks for all information you know about both the preparer and the preparation business.
- Identify the person and business. Enter the preparer’s name and address, business name and address, telephone number, email, website, and any EFIN or PTIN you know. The form also asks about professional status. Do not guess at missing details; provide what you can substantiate.
- Describe the relevant tax year and conduct. State what the preparer did or refused to do, what you expected them to do, and how you learned about the issue. Keep the account factual and specific. Separate what you personally know from what you suspect.
- Attach supporting copies. The form gives examples including tax returns, advertisements, business cards, Form 8879 (IRS e-file Signature Authorization), Form 8888 (Allocation of Refund), service contracts, and refund transfer agreements. Include the items relevant to your report; do not send originals unless current IRS instructions specifically require them.
- Review before submitting. Check names, dates, tax years, and contact details for accuracy. The IRS asks for specific and credible information and warns against unsupported or purely speculative reports.
The current Form 14157 and its instructions explain the requested information. Its listed revision is August 2026. Use the form or online flow from the live IRS page so you do not accidentally rely on an outdated version or route.
Provide every identifier you have, even if one field is incomplete. A business website, an email domain, an office telephone number, or an EFIN can help distinguish one preparer from another. If you know only a first name or the location of an office, state that plainly and attach the advertisement, business card, or message that contains it. Never manufacture a PTIN, EFIN, address, or date to make a field look complete.
Also popular on Amazon
When describing the conduct, use a short chronology: when you hired or met the preparer, what service was promised, what you signed or supplied, when the return was filed or discovered, and what happened to the refund. Quote a message only when the exact wording matters; otherwise summarize it and identify the record that supports the summary. If more than one tax year is involved, list each year separately so the IRS can tell which return each document concerns.
What evidence should you gather?
Build a small, organized record set that shows who prepared the return, which tax year is involved, what was filed or changed, and how the preparer was involved. The goal is not to prove every point yourself; it is to make the report concrete and reviewable.
- Identity and business information: the preparer’s and business’s names, addresses, phone numbers, email, website, PTIN, or EFIN, to the extent available.
- Return records: the return prepared or filed, a copy of the return you received, and any version you intended to file, if available.
- Evidence of the service: advertisements, business cards, engagement or service contracts, invoices, and messages discussing preparation or filing.
- E-file and refund documents: Form 8879, Form 8888, refund transfer agreements, and records showing where a refund was directed or whether you received it.
- A brief chronology: dates of preparation, signature requests, filing or discovery, communications with the preparer, and any IRS notice connected to the issue.
Submit copies, keep your originals, and retain a copy of the complaint and what you sent. Be explicit when a detail is unknown. Do not infer that a person committed misconduct merely because a return contains an error; explain the observable facts that connect the preparer to the issue.
Quick wins for a faster PC:
Repair Windows errors before they cause bigger problemsFix Now →Scan for outdated or missing drivers - takes under a minuteDriver Scan →Clear out junk files and repair common Windows errorsFree Scan →Organize attachments in a logical order and label each item with the tax year. For example, identify a return as “2024 return received from preparer” rather than simply “return.” If a document contains unrelated private information, follow the form’s current instructions about what to include, but do not destroy the original. Preserve the complete record in case the IRS needs to compare versions.
Evidence that a person held themselves out as a preparer can be especially important in a ghost-preparer matter. An advertisement offering tax preparation, a business card, a paid invoice, or messages arranging preparation can show the professional relationship even when the return itself has no signature or PTIN. Pair that evidence with records showing your interaction, the tax year, and the dates of filing or discovery.
When should you file Form 14157-A as well?
Form 14157-A is not simply a longer version of a complaint. It is an affidavit process for an individual taxpayer who wants the IRS to correct an individual tax account because a Form 1040-series return was filed or altered without the taxpayer’s knowledge or consent, or because a refund was misdirected. Business accounts are not eligible for this Form 14157-A process.
The two forms have different purposes:
| Form | Purpose | Who it applies to | Key evidence |
|---|---|---|---|
| Form 14157 | Report return-preparer misconduct | People reporting preparer conduct on a federal return | Information about the preparer and business, a factual description, and relevant supporting copies |
| Form 14157-A | Request review for a change to an eligible individual tax account involving preparer fraud or misconduct | An individual taxpayer with a relevant Form 1040-series account; not a business account | Completed affidavit and the documents required by the IRS for the circumstances |
Form 14157-A is not required merely to complain. If the preparer’s conduct affected your own return or refund, decide separately whether you need the IRS to address the account itself, and check the current Form 14157-A and instructions (revision September 2026).
Also popular on Amazon
For example, a complaint may be appropriate when a preparer refused to sign a return, even if your account is otherwise correct. An account-correction request becomes a separate issue when the IRS account reflects a return you did not authorize, information you did not approve, or a refund sent somewhere you did not direct. Filing Form 14157 alone does not ask the IRS to replace the return or redirect a refund.
What does Form 14157-A require?
The IRS calls for a completed affidavit, a signed copy of the individual return as intended (if you were required to file one), and a copy of the return received from the preparer. The precise supporting material depends on what happened, so follow the current form instructions for your facts.
For a ghost or non-signing preparer, include evidence that the person held themselves out as being in the return-preparation business and evidence of your interaction with that person about filing the return. The records should identify the preparer and tax year and show corresponding dates. This can make a distinction between a preparer relationship and an unrelated person’s activity clearer to the IRS.
If you are responding to an IRS notice, include the notice and follow its instructions. The IRS says to send the affidavit and supporting material to the address on that notice in the applicable cases. Without such a notice, the IRS page directs eligible Form 14157-A submissions to the location where the taxpayer would normally send a Form 1040 return. Confirm the current route on the IRS page before mailing anything.
What’s actually slowing this PC down?
Pick the symptom - the matching free tool is one click away.
Missing required documentation can delay or prevent consideration. If you did not receive a refund or received only part of it, the IRS reporting page calls for additional information, including an official law-enforcement agency report. That report should identify the tax year or years, the preparer’s first and last name and address, and include a statement describing the misconduct and refund theft. Review the IRS requirements for your specific facts before filing.
Use the affidavit to explain what you intended to file and how the filed or received return differs. Attach the signed intended return when the filing requirement applies, but do not sign a return you have not reviewed. If you have no copy of an intended return, say so and provide the records that show the income, deductions, credits, or refund instructions you actually approved. The form’s instructions control which substitutes, if any, are acceptable.
What if the IRS sent Letter 4733 or Letter 6623?
If you paid a preparer, the IRS says to report that preparer using Form 14157 and provide as much identifying information as possible. If you did not pay a preparer, the IRS says no additional action is needed on that letter alone and advises you to keep it.
Also popular on Amazon
These letters do not replace the need to follow any instructions specific to your case. If you are also seeking correction of an eligible individual account, assess Form 14157-A separately and follow the notice-related directions that apply to it.
Do these 3 things before closing this tab:
1Scan for outdated or missing drivers - takes under a minute2Repair Windows errors before they cause bigger problems3Fix the driver behind crashes, sound loss and screen glitchesRead the letter carefully before discarding an envelope or separating it from your records. Keep the letter with the tax year and preparer documents, and use the address or response instructions printed on it when the IRS directs that route. A letter by itself does not establish that you paid a preparer; your complaint should state whether payment occurred and provide the supporting record you have.
What if the return was for a state or local tax?
The IRS has jurisdiction over preparer conduct related to federal returns. For a state or local tax matter, contact the relevant state or local agency; do not assume that an IRS complaint will resolve a state account or refund issue.
If the same person prepared both federal and state returns, separate the issues in your records. Use Form 14157 for the federal conduct within the IRS’s jurisdiction, then ask the applicable state or local tax agency about its complaint form, account correction process, and deadlines. An IRS filing does not substitute for a state filing.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.Can the IRS act on an older complaint or an identity-theft case?
The IRS says it generally cannot act on complaints about federal tax matters more than three years old. Its reporting page also presents a whistleblower route among the available options, so review the current IRS choices if the facts do not fit the ordinary complaint path.
The Tool Desk
Outbyte Driver Updater FREEScan for outdated or missing drivers - takes under a minuteDriver Scan →Outbyte PC Repair FREEClear out junk files and repair common Windows errorsFree Scan →The three-year statement is a general limit, not a reason to alter dates or omit an older event. State the actual tax year and discovery date. If the matter is outside the ordinary complaint window, review the current IRS options and any route that specifically applies to the facts.
If personal or business tax information was stolen, the IRS directs taxpayers to Form 14039, Identity Theft Affidavit. Identity theft and a preparer-conduct complaint are distinct issues; consider which report or affidavit fits what happened and follow the IRS instructions for each.
Also popular on Amazon
- It can be a gift option
- Comes with secure packaging
- Helpful in various ways
How can you make the report clear and useful?
Write in plain, chronological language. A concise account can say: “For tax year [year], [preparer/business] prepared my federal return. I asked for [specific action/document], but [what happened]. I learned [what was filed or changed] on [date]. Attached are [records].” Replace each bracket with facts you can support, and omit anything you cannot verify.
- Use exact names, dates, tax years, and amounts shown in your records.
- Explain whether you paid the preparer and what service they agreed to provide.
- Distinguish a return you intended to file from the return you received or discovered was filed.
- Identify any refund instructions, transfer documents, or amounts you did not receive.
- Include IRS notices and follow their directions where applicable.
- Do not submit a report based only on a hunch. The IRS specifically cautions against unsupported or purely speculative reports.
A clear complaint helps the IRS understand the conduct being reported, but filing Form 14157 is not itself a request to change an individual tax account. If you need that account addressed and meet the eligibility requirements, review the separate Form 14157-A process.
Before sending, compare every attachment with the tax year and the statement in the form. A mismatch—such as attaching a 2023 refund agreement to a 2024 allegation—can obscure the issue. Keep a complete copy of the submitted form and attachments, including the date and method of submission. If the IRS later asks for clarification, you can answer from the same organized file rather than reconstructing events.
Common mistakes to avoid
- Submitting only a conclusory accusation: “The preparer committed fraud” is less useful than identifying the missing signature, missing PTIN, unauthorized filing, altered item, or refund destination.
- Sending originals: Use copies unless the current instructions specifically call for an original, and retain the complete source records.
- Confusing the forms: Form 14157 reports conduct; Form 14157-A seeks review of an eligible individual account. The second is not required for every complaint.
- Ignoring the tax year: Name each affected year and attach documents that correspond to it.
- Using an old mailing address: Follow the live IRS page or the address on an applicable notice, because filing routes can change.
- Assuming federal and state procedures are interchangeable: Contact the state or local agency separately for those returns.
- Signing a blank or incomplete return: Review the complete return first; taxpayers remain responsible for filed information.
Frequently Asked Questions
Should I send my original tax records with an IRS preparer complaint?
Form 14157 calls for supporting documents such as returns, authorization forms, contracts, or refund agreements; submit copies of the relevant records. Keep your originals and a copy of the report materials for your own files.
What if I signed the return but later found out the preparer changed it?
A signature does not make an altered or unauthorized filing irrelevant. Report the specific facts using Form 14157, and if you are an individual seeking correction of an eligible Form 1040-series account, review Form 14157-A and its evidence requirements.
Can the IRS complaint fix my state tax return too?
No. The IRS handles preparer conduct related to federal returns; state and local tax matters belong with the relevant state or local agency. You may need to contact that agency separately about a state account or refund.
Do I need Form 14157-A just because my preparer was a ghost preparer?
No. Form 14157 is the complaint form. Form 14157-A is a separate, narrower process for an eligible individual Form 1040-series account when you seek correction because of an unauthorized or altered filing or a misdirected refund.
What if I do not know the preparer’s PTIN or EFIN?
Report every identifying detail you do know, such as the person’s name, business, address, telephone, email, website, advertisements, or business card. Do not guess at a PTIN or EFIN; the IRS form asks for information available to you.
The Bottom Line
Report a ghost tax preparer through the IRS preparer-misconduct service with Form 14157, specific facts, and copies of records. If an unauthorized or altered individual Form 1040-series return or a misdirected refund also requires an account correction, review the separate Form 14157-A requirements. Follow the current IRS page and notice instructions, keep originals, and contact the appropriate state or local agency for nonfederal returns.
