Resolve a tax return draft disagreement before signing

You have received a preparer's draft, but a figure, filing detail or refund instruction does not match your records. Start by identifying the exact difference and asking for an explanation before authorizing the return. A question can reveal missing information, a correction or a treatment you do not yet understand; it does not by itself establish fraud.

This guide concerns an individual federal return that is still being reviewed. It does not decide the correct tax treatment or determine whether a preparer committed misconduct. If a return has already been filed, use the separate follow-up below rather than treating it as an unsigned draft.

Establish which version you are reviewing

Ask for the complete proposed return, including the schedules needed to understand the item, and identify its tax year and version date. A refund estimate or summary screen is not enough to compare the underlying entries. Ask whether anything has already been submitted and which version any requested signature or electronic authorization would cover.

The IRS preparer guidance says to check your return for errors and use a preparer who signs it, includes a PTIN and provides you with a copy. Its misconduct guidance warns against signing a blank or incomplete return. Ask questions about the draft before authorizing a filing. Do not fill a gap with a guessed fact or sign merely because the preparer says a deadline is close.

Make a private issue record

For each disputed item, record the return page and line or schedule, the amount or description on the draft, the source record you believe differs, and your question. Add the preparer's explanation, any document still needed and the version on which the issue was resolved. Keep the actual records in an agreed secure channel, rather than putting identification numbers or banking details into an ordinary email subject line.

For example, a private note might say: the draft wages differ from the employer statement; ask which statements and adjustments produced that entry. That question does not assume the two numbers must always be identical. A second note might ask why a bank destination differs from the instructions you supplied. Have the preparer explain the complete return and any legitimate refund arrangements before you decide whether the proposed details are correct.

The IRS common-error checklist identifies issues such as names and taxpayer identification details, filing status, income entries and bank routing or account numbers. Use it to identify questions, not to select a filing status or tax treatment without the relevant facts. The document checklist can help identify missing source material.

Ask for a traceable explanation and correction

Discuss each issue with the preparer. Ask which document, calculation or rule supports the entry, whether an original or corrected statement was used, and whether the proposed change affects another schedule. If information was missing from your packet, supply it securely and identify the relevant year.

When a correction is agreed, request the revised complete draft and compare the affected entries again. Keep your question and the response with that version. Do not assume an oral explanation means the electronic file has been changed. If the explanation remains unclear, consider a second review by an appropriately qualified professional and agree what records that reviewer needs.

Keep authorization and the deadline visible

Tell the preparer which issues remain unresolved and ask how submission will be held while they are reviewed. Confirm the actual filing status before assuming a return is still unsubmitted. Keep a copy of the version you ultimately approve and the associated authorization. A discussion with the preparer or this publication does not extend an IRS deadline.

If more time is needed, review the IRS filing-extension instructions for the applicable return and circumstances. A filing extension does not extend the time to pay. Ask about timely filing, any extension already requested and payment obligations separately; do not assume a new extension remains available after its applicable deadline.

Distinguish a correction from a misconduct report

An unexplained entry needs investigation. Suspected unauthorized filing, altered tax data, a misdirected refund, refusal to provide records or other misconduct can require a different response. The IRS reporting page helps distinguish those situations. Describe what happened and preserve the evidence rather than labeling every disagreement as fraud.

Form 14157 is the return-preparer complaint form. The separate Form 14157-A, revised September 2026, says both conditions must apply: the preparer filed or altered an individual Form 1040-series return without your knowledge or consent, and you are seeking a change to your tax account. Its listed refund-related examples must be considered within those conditions; a refund question alone does not establish eligibility. The affidavit also requires supporting documentation and is not the ordinary response to every arithmetic disagreement. Follow the current instructions for your situation. An account-change request and a complaint are separate processes, and submitting one does not establish that the IRS has corrected the account or approved a refund.

Keep the proposed or filed returns, correspondence, authorizations and payment records relevant to the issue. The IRS can require substantial evidence, and some refund-related claims require a law-enforcement report under its current instructions. A state or local return concern needs the relevant state or local agency; an IRS complaint does not resolve those accounts automatically.

If the return was already filed

Obtain the filed copy and any agency notice, then distinguish the original draft question from what was actually submitted. Review the IRS amended-return guidance with a qualified adviser to determine the appropriate correction, if one is needed. Do not assume every disagreement requires an amended return or that a preparer complaint changes the filed figures.

Follow the actual notice instructions and keep proof of any corrective submission. A resolved draft issue, an accepted electronic filing, a preparer complaint and a corrected tax account are different events. Record which event has actually occurred before closing your issue record.