Report a tax return preparer

If you suspect a paid tax return preparer is engaged in fraud or misconduct, report it to us. We’re committed to investigating return preparers who act improperly.  

Are you a return preparer? Use this service to report a data breach, return count mismatch, PTIN, or other issue.

  • Be sure it’s return preparer fraud or misconduct, if this is what you’re reporting.
  • Use specific and credible information. Don’t submit AI-generated, unsupported or purely speculative reports.
  • Have your tax return and related documents on hand. You can attach these with your report.

What is tax return preparer fraud or misconduct

Most paid tax return preparers are honest professionals. The IRS has rules of ethical behavior that paid tax return preparers must follow. These are enforced and governed by the Office of Professional Responsibility and Circular 230. 

If a preparer:

  • Steals or embezzles all or part of a client’s federal tax refund
  • Diverts a refund to an account that’s not the client’s
  • Provides a copy of the return to the client with direct deposit information that’s not theirs
  • Provides a copy of the return to the client that doesn’t match the return that was filed with the IRS
  • Fails to explain that a cash advance, fast refund or instant refund was actually a refund anticipation loan with fees and interest, borrowed against an income tax refund

If a preparer:

  • Claims false or fictitious expenses or deductions on a tax return
  • Claims unrelated, non-existent, unknown or additional information on a tax return
  • Changes a client's original tax documents or uses false or incorrect documents to complete return
  • Claims false or fictitious income or federal withholding on a tax return
  • Fails to include income on a tax return to generate a larger refund
  • Claims an improper filing status on a tax return, which doesn’t accurately reflect the taxpayer's family situation

If a preparer:

  • E-files using a last payroll stub or a leave and earnings statement, not the official Form W-2 from the employer. Return preparers are generally prohibited from filing a return before receiving Forms W-2, W-2G, and 1099-R.
  • Uses non-commercial software to prepare returns that appear self-prepared by the taxpayer and doesn’t include their name, PTIN or firm name. Or if they use IRS Free File to prepare and file tax returns for clients.
  • E-files without securing the taxpayer’s signature on Form 8879 (e-File Signature Authorization).

If a preparer:

  • Doesn’t provide the client with a copy of the return he or she prepared, and refuses to provide a copy after a request
  • Doesn’t not return some or all of the client's original records
  • Doesn’t sign the federal tax returns that he or she prepared
  • Claims to be an attorney, certified public accountant, enrolled agent, or registered tax return preparer, but does not actually have the credential or it’s no longer valid (e.g. expired, suspended or revoked).
  • Agrees to file return but doesn’t
  • Charges for services not performed
  • Doesn’t remit payment for taxes due
  • Files a return or submits other information for a client without their knowledge, authorization, or consent
  • Fails to explain that a cash advance, fast refund or instant refund was actually a refund anticipation loan with fees and interest, borrowed against an income tax refund
  • Engages in fee dispute or threatening behavior

If a preparer:

  • Improperly used a PTIN belonging to another individual
  • Doesn’t have or include a PTIN on returns prepared.

If a preparer:

  • Doesn’t remit employment tax funds to the IRS on behalf of a client for Forms 940, 941, 943, 944, or 945 in full or on time
  • Doesn’t prepare employment tax returns (Form 941, 940, 943, 944, 945) on behalf of a client in an accurate or timely manner

Make a complaint about a tax return preparer

Answer a few questions to determine the form you’ll need to submit your complaint.

indicates a required field

What are you reporting?
Which type of tax return does it relate to?

State or local tax return

The IRS only has jurisdiction over tax preparer conduct related to federal tax returns. For help with tax preparer misconduct related to state or local taxes, contact your state or local agency

Find your state tax agency 

Did the misconduct happen within the past 3 years?

Misconduct over 3 years old

In general, we can’t act on complaints about federal tax matters that are over 3 years old. If you’re being audited or investigated for something that occurred over 3 years ago, share your information about the tax preparer with the IRS employee handling your case.

Is your report related to excess fees you paid a tax preparer to prepare your tax return?

Submit a complaint to TIGTA

The U.S. Treasury Inspector General for Tax Administration (TIGTA) has jurisdiction over this issue.

Submit a complaint to TIGTA

Is your report related to a letter or notice you received from the IRS?

Send your report to the address on the notice

Complete and mail these items to the address on the notice:

You must mail all 3 items to the address contained in the notice or letter you received  for us to take action on your report.

Are you a tax return preparer self-reporting an issue?

Self-report an issue

Submit your self-report with Form 14157, Return Preparer Complaint.

Submit Form 14157

What type of return preparer misconduct or fraud do you want to report?

Report return preparer misconduct or fraud

Report to us with Form 14157, Return Preparer Complaint.

Submit Form 14157

Are you a current employee of the U.S. Treasury Department?

Report return preparer misconduct or fraud

Report to us with Form 14157, Return Preparer Complaint.

Submit Form 14157

Do you have specific and credible information about tax law violations or other laws the IRS is authorized to administer, enforce or investigate?

Report return preparer misconduct or fraud

Report to us with Form 14157, Return Preparer Complaint.

Submit Form 14157

Do you want to submit a whistleblower claim for award? You’ll need to provide your contact information.

Report return preparer misconduct or fraud

Report to us with Form 14157, Return Preparer Complaint.

Submit Form 14157

Are you willing to provide information about yourself and sign under penalty of perjury?

Submit a whistleblower claim for award

Report your information and submit a claim for award.

Submit Form 211

Report return preparer misconduct or fraud

Report to us with Form 14157, Return Preparer Complaint.

Submit Form 14157

I’m a tax preparer with a possible data breach

Report the suspected data breach to IRS Stakeholder Liaison. They’ll notify IRS Criminal Investigation and others in the agency on your behalf. Speed is critical. If you report quickly, we can take steps to block the filing of fraudulent returns with your clients’ personal information.

Do you want to report a mismatch in the number of returns per PTIN shown in your PTIN account compared to the number of returns you filed?

Report another issue

Report to us 

Is the number of returns shown in your PTIN account substantially higher or lower than the number of returns you filed?

Report a return count discrepancy 

Report to us with Form 14157, Return Preparer Complaint.

Submit Form 14157

Verify your PTIN

The most common reason returns don’t show in a PTIN account is an incorrect PTIN was entered in the tax preparation software. Verify you entered your PTIN correctly in the software and on returns .  

Report identity theft

If your personal or business tax information was stolen, report it with Form 14039-Identity Theft Affidavit.

If you’re tax preparer, contact your local stakeholder liaison.

Find more steps to take in Identity Theft Central.

Report a tax law violation

Report tax fraud, a scam or law violation 

Related

Choosing a tax professional
Page Last Reviewed or Updated: 01-Jun-2026