New York Form DTF-4157, Complaint About New York State Tax Return Preparer, is a form used to report problems, misconduct, mistakes, or suspicious behavior involving a tax return preparer in New York State. This form helps a taxpayer, client, another preparer, or another person explain what happened, who was involved, which tax years were affected, and what type of complaint is being made. It can be used when a preparer may have failed to sign a return, refused to give back records, failed to provide a copy of a return, filed a return without permission, used false income or deductions, misused identifying numbers, stole or diverted a refund, misrepresented professional credentials, or created another problem connected to tax return preparation. The form asks for the preparer’s professional status, name, business details, phone number, email address, website, identification numbers, and the impacted tax years. It also gives the filer space to choose the complaint type, describe the facts, provide supporting information, and optionally include their own contact details. The purpose of the form is to give New York State enough information to review the complaint and understand the conduct being reported.
How To File New York Form DTF-4157
Complete all known information about the tax return preparer and the complaint. If you do not know a certain detail, leave that field blank rather than guessing. Mark every complaint box that applies, because more than one issue may be involved. Use the explanation areas to describe what happened in a clear timeline, including dates, tax years, refund amounts, documents involved, and any contact you had with the preparer. Attach copies of supporting information if available, such as a copy of the tax return, emails, letters, refund records, receipts, loan documents, notices, or documents showing that the filed return did not match the copy you received. Your contact information is optional, but adding it can help if more details are needed. After completing the form, mail it with any supporting information to the address shown at the end of the form.
How To Complete New York Form DTF-4157 Line By Line
Line 1: Preparer’s Professional Status
Mark every box that describes the tax return preparer’s professional status. Choose all that apply if the preparer fits more than one category.
Line 1 Attorney: Attorney
Mark this box if the preparer is an attorney or claimed to be an attorney.
Line 1 Registered Tax Return Preparer: Registered Tax Return Preparer
Mark this box if the preparer is a registered tax return preparer.
Line 1 Certified Public Accountant: CPA
Mark this box if the preparer is a Certified Public Accountant or claimed to be one.
Line 1 Enrolled Agent: Enrolled Agent
Mark this box if the preparer is an Enrolled Agent or represented themselves as one.
Line 1 Other Or Unknown: Other Or Unknown Status
Mark this box if the preparer has another professional status, or if you do not know their status. Write the status if you know it.
Line 2: Preparer’s Name And Address
Enter the tax return preparer’s full name and address. Include as much detail as you know, such as street address, city, state, and ZIP code.
Line 3: Preparer’s Business Name And Address
Enter the preparer’s business name and business address if it is different from the personal name and address listed on Line 2.
Line 4: Preparer’s Telephone Number
Enter the preparer’s phone number or numbers. Include the area code for each number.
Line 5: Preparer’s Email Address
Enter the preparer’s email address if you know it.
Line 6: Preparer’s Website
Enter the preparer’s website address if the preparer or business has one.
Line 7: Preparer’s Electronic Filing Identification Number
Enter the preparer’s EFIN if you know it. This is the electronic filing identification number used by tax professionals who electronically file returns.
Line 8: Preparer Tax Identification Number
Enter the preparer’s PTIN if known. A PTIN is commonly used by paid tax return preparers.
Line 9: Preparer’s Employer Identification Number
Enter the preparer’s EIN if the preparer or business has one and you know it.
Line 10: Preparer’s NYTPRIN
Enter the preparer’s New York Tax Preparer Registration Identification Number if you know it.
Line 11: Tax Years Impacted
Enter the tax year or years affected by the complaint. List every year connected to the issue.
Line 12a: Nature Of Complaint
Review all complaint statements and mark every box that applies. Select all issues that describe what happened.
Line 12a Diverted Refund To Unknown Account: Diverted Refund To Unknown Account
Mark this box if your refund was sent to an account you do not recognize or did not authorize.
Line 12a Failure To Sign A Refund Anticipation Loan: Failure To Sign A Refund Anticipation Loan
Mark this box if there was a refund anticipation loan issue involving a missing required signature.
Line 12a Failure To Explain Refund Anticipation Loan: Failure To Explain Refund Anticipation Loan
Mark this box if the preparer did not properly explain a refund anticipation loan before it was used.
Line 12a Failure To Provide Copy Of Return: Failure To Provide Copy Of Return
Mark this box if the preparer did not give you a copy of your tax return.
Line 12a Failure To Return Records: Failure To Return Records
Mark this box if the preparer refused or failed to return your documents, records, or tax papers.
Line 12a Failure To Sign Returns: Failure To Sign Returns
Mark this box if the preparer did not sign a return they prepared when a signature was required.
Line 12a False Exemptions Or Dependents: False Exemptions Or Dependents
Mark this box if the return included exemptions or dependents that were false, incorrect, or not authorized.
Line 12a False Expenses, Deductions, Or Credits: False Expenses, Deductions, Or Credits
Mark this box if the return included expenses, deductions, or credits that were false, inflated, or not supported.
Line 12a False Or Altered Documents: False Or Altered Documents
Mark this box if false, changed, or altered documents were used in connection with the return.
Line 12a Other: Other Complaint Type
Mark this box if your complaint does not fit the listed choices. Explain the issue in the space provided below this option.
Line 12a False Or Overstated Income Or Withholding Amount On Form W-2 Or 1099: False Or Overstated Income Or Withholding
Mark this box if the return included income or withholding from Form W-2 or Form 1099 that was false, overstated, or incorrect.
Line 12a Incorrect Filing Status: Incorrect Filing Status
Mark this box if the preparer used the wrong filing status on the return.
Line 12a Misrepresentation Of Credentials: Misrepresentation Of Credentials
Mark this box if the preparer claimed to have credentials, licenses, registrations, or qualifications that were not true.
Line 12a No PTIN, SSN, Or NYTPRIN: Missing Identification Number
Mark this box if the preparer did not include a required PTIN, Social Security number, or NYTPRIN.
Line 12a PTIN Or SSN Misuse: PTIN Or SSN Misuse
Mark this box if the preparer misused a PTIN or Social Security number.
Line 12a Return Filed Does Not Match Client’s Copy: Filed Return Does Not Match Your Copy
Mark this box if the return that was filed is different from the copy given to you.
Line 12a Return Filed Without Authorization Or Consent: Return Filed Without Permission
Mark this box if the preparer filed a return without your approval, authorization, or consent.
Line 12a Theft Of Refund: Theft Of Refund
Mark this box if you believe the preparer stole or wrongfully took your tax refund.
Line 12a Unreported Income: Unreported Income
Mark this box if income was left off the return or not reported correctly.
Line 12a Explanation Area: Explanation For Other Complaint
If you marked Other, write a clear explanation of the complaint in the lines provided. Keep the explanation direct and include the key facts.
Line 12b: Facts And Other Information Related To The Complaint
Provide the full details of the complaint. Explain what happened, when it happened, who was involved, which tax years were affected, what documents were used, what refund or tax amount was involved, and why you believe the preparer’s conduct was wrong. Attach extra pages if the space is not enough.
Line 13: Relationship To Preparer
Mark the box that explains your relationship to the tax return preparer.
Line 13 Client: Client
Mark this box if you were the preparer’s client.
Line 13 Return Preparer Working For A Different Firm: Different Firm Preparer
Mark this box if you are a tax return preparer who works for a different firm than the preparer being reported.
Line 13 Return Preparer Working For The Same Firm: Same Firm Preparer
Mark this box if you are a tax return preparer who works for the same firm as the preparer being reported.
Line 13 Other: Other Relationship
Mark this box if your relationship does not fit the listed choices. Write a short explanation of your relationship in the space provided.
Line 14: Your Name
Enter your last name, first name, and middle initial. This section is optional, but it can help the department contact you if more information is needed.
Line 15: Date Of Complaint
Enter the date you are completing or submitting the complaint.
Line 16: Your Mailing Address
Enter your mailing address, including number and street, city, state, and ZIP code.
Line 17: Your Telephone Number
Enter your phone number or numbers. Include the area code.
Line 18: Your Email Address
Enter your email address if you want to provide it.
Line 19: Supporting Information
Include any documents that help prove or explain the complaint. Useful records may include your return copy, the filed return, notices, refund information, payment records, emails, letters, text messages, receipts, loan papers, or any documents showing false or changed information.
Line 20: Mailing Address For Completed Form
Send the completed form and supporting information to:
NYS TAX DEPARTMENT
OFFICE OF PROFESSIONAL RESPONSIBILITY
W A HARRIMAN CAMPUS
ALBANY NY 12227
Final Review Before Filing
Before mailing New York Form DTF-4157, check that the preparer information is as complete as possible, all relevant complaint boxes are marked, the impacted tax years are listed, the facts are explained clearly, and supporting documents are attached if available. If you choose to include your contact information, make sure your name, address, phone number, email address, and complaint date are correct.