How do Form 14157 and Form 14157-A differ?

At a high level, Form 14157 is the tax return preparer complaint form. It is the starting point for reporting misconduct by a return preparer.

Form 14157-A is the affidavit path used when the alleged preparer misconduct affected a filed return or refund. Think of it as the form that supports a taxpayer's statement that the return, claim, or refund situation was altered through preparer misconduct. The representative should always check the latest IRS instructions before filing, because the required attachments and mailing process matter.

For EA study, the key distinction is:

• Complaint focus: identify the preparer conduct.
• Affidavit focus: connect alleged misconduct to the taxpayer's filed return or refund.
• Compliance focus: still address any notice deadline, amended return need, or collection issue separately.