Form 14242 at a glance
What it is: Form 14242 is the Internal Revenue Service form to report suspected abusive tax promotions or preparers.
Where and when to file: Members of the public should report Abusive Tax Promotions or Preparers online at IRS.gov/SubmitATip.
A filled-in Form 14242 example: a taxpayer reports a promoter

How to fill out Form 14242, box by box
The tax scheme and how you learned of it

Answer the following questions as accurately as possible. Form fields will expand as additional information is entered.
In Box 1, describe the suspected tax scheme being promoted.
Box 2: How did you become aware of the promotion or promoter (e.g., seminar, internet, email, TV, flyer, newspaper, magazine, friend, relative, etc.).
In Box 3, enter when you first learned about the tax promotion (mm/dd/yyyy).
Promoter or preparer information
Promotional material and promotion still active
The promoter's part, your relationship and additional information

Describe how the promoter or preparer was involved in the promotion.
Box 7: What is your current relationship with the Promoter(s)/Preparer(s)? Did you purchase the promotion strategy?
In Box 8, enter any additional information that you would like the Internal Revenue Service to consider (e.g., brochures, prospectus, etc.).
Your contact information

Providing your contact information is optional, but will be helpful if the Internal Revenue Service has questions, and will allow the Internal Revenue Service to acknowledge receipt of the referral.
Under contact information, enter your Name, the date you completed this form, Mailing address, Telephone number and Email address.
Common questions about Form 14242
Where do I file it?
Members of the public should report Abusive Tax Promotions or Preparers online at IRS.gov/SubmitATip.
Sources
[1] Form 14242 (September 2026), Report Suspected Abusive Tax Promotions or Preparers, Internal Revenue Service (the Official source link on this page).


