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Form 14446: Virtual VITA/TCE Taxpayer Consent
IRS Form 14446 is the Virtual VITA/TCE Taxpayer Consent required when intake, interview, or quality review is not done in person. It records site details, explains virtual processes, and obtains the taxpayer’s consent, which defaults to one year if no duration is specified.
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IRS Form 14446 - Virtual VITA/TCE Taxpayer Consent
IRS Form 14446 is the Virtual VITA/TCE Taxpayer Consent required when intake, interview, or quality review is not done in person. It records site details, explains virtual processes, and obtains the taxpayer’s consent, which defaults to one year if no duration is specified.
Risk Radar
Scan points- 1Failing to obtain the taxpayer’s consent for virtual processing can leave their return information unprotected.
- 2Not completing Form 14446 when the taxpayer leaves the site’s property with documents, even though the intake was virtual.
- 3Omitting the site identification number (SIDN) in Part I, which is required for record‑keeping.
- 4Failing to explain the virtual VITA/TCE method(s) used to prepare the return in Part II.
- 5Leaving the taxpayer’s consent duration blank, causing the consent to default to one year without clarification.
Plain English
Form 14446 records the details of a virtual VITA/TCE tax‑help site and gets the taxpayer’s permission to use electronic methods. It is needed whenever the intake, interview, or quality review is done remotely instead of face‑to‑face. The form also explains how the site will handle documents, appointments and the signing of the return.
Submission Date
- Filing date: 2023-12-01 22:10:16
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when the intake, interview, or quality review is performed remotely rather than in person.
- Check Form W-2 instead when you need to submit the taxpayer’s wage and tax statements.
Form selector
Use this form or another form?
Submitting taxpayer wage statements
Income data must be reported on the tax return
✓ Ensure the form is complete and signed
Providing supporting documentation for virtual intake
The form verifies earned wages for the preparer
✓ Check that the form matches the taxpayer’s records
Verifying taxpayer’s Social Security number during authentication
The SSN on the form confirms identity
✓ Confirm the SSN matches the ID presented
Deadline or filing window
Not stated in the official source.
Checklist
What you need before filling it out
Site name
Site’s official name · Part I of the form
Site address
Street, city, state, zip · Part I of the form
Site identification number (SIDN)
Assigned SIDN · Part I of the form
Taxpayer consent signature
Printed name, date of birth, telephone, email, electronic or typed signature · Part III of the form
Virtual VITA/TCE method(s)
Selection of Intake Site, Return Preparation Only, Combination Site · Part I of the form
Before you submit
- 1Enter the site name exactly as registered.
- 2Provide the complete site address, including zip code.
- 3Enter the Site identification number (SIDN) if assigned.
- 4List the site coordinator’s name in the designated field.
- 5Enter the site contact telephone number.
- 6Select the appropriate Virtual VITA/TCE method(s) used.
- 7Explain each virtual process in Part II of the form.
- 8Obtain the taxpayer’s printed name, date of birth, telephone, email, and signature (electronic or typed).
- 9If filing a married joint return, obtain the spouse’s printed name, date of birth, telephone, email, and signature.
How to file this form
- 1Complete Part I with the site’s name, address, SIDN, coordinator and contact information, then retain a copy.
- 2Mark the Virtual VITA/TCE method(s) employed and describe each process in Part II, then retain a copy.
- 3Secure the taxpayer’s printed name, date of birth, telephone, email, and electronic or typed signature on the consent section, then retain a copy.
- 4If applicable, collect the spouse’s printed name, date of birth, telephone, email, and signature, then retain a copy.
- 5Submit the finalized Form 14446 to the supervising VITA/TCE partner and keep the submission receipt as proof.
Known limitations
- 1The form does not apply when intake, interview, and quality review are all conducted in person (Form 14446, p.1).
- 2The form does not apply when the taxpayer remains on the site’s property, such as waiting in another room or in a vehicle (Form 14446, p.1).
- 3The form is not required for drop‑off sites where the taxpayer never leaves the site’s property (Form 14446, p.1).
Field map
Compact field-by-field guide
General Info
2 items
Full legal name and taxpayer identification number (SSN or EIN).
Current mailing address.
Details
2 items
Complete all applicable sections of this form according to the official IRS instructions.
Enter the relevant dollar amount if this form involves tax calculation.
Certification
1 items
Read and acknowledge any certifications required by this form.
Signatures
1 items
Sign and date. Unsigned forms cannot be processed.
Almost done reviewing the fields?
Fillable formOpen in Editor->The form is the November 2023 revision (Rev. 11‑2023). The source does not indicate a separate latest‑information webpage or list changes from prior editions.
What changed or needs a fresh check
- Edition date — confirm the revision reads 11‑2023 as shown on the form.
- Fee — Not stated in the official source
- Mailing address — Not stated in the official source
- Signature — confirm the form requires the taxpayer’s printed name, date of birth, telephone, email, and either electronic or typed signature.
Quick Facts
Downloads
After you file
- 1Retain the completed Form 14446 with all other required documents at the site (Form 14446, p.3).
- 2Keep the consent portion for at least one year from the signature date if no specific duration was written (Form 14446, p.3).
- 3Expect that IRS may randomly select the site for a quality‑review of the return; this does not affect services provided (Form 14446, p.3).
- 4If errors are identified in the tax return, the site will make the necessary corrections (Form 14446, p.3).
- 5If the taxpayer believes their return information was disclosed or used improperly, contact the Treasury Inspector General for Tax Administration at 1-800-366-4484 or [email protected] (Form 14446, p.3).
- 6Verify that the consent duration is recorded; if left blank, it defaults to one year (Form 14446, p.3).
Sources
- SRCForm 14446, p.1 — required when either the Intake/Interview and/or the Quality Review are not conducted in-person.
- SRCForm 14446, p.1 — not required if all interactions are in-person.
- SRCForm 14446, p.1 — sites where the taxpayer does not leave the site's property (e.g., waiting in another room or in a vehicle) are NOT considered drop off sites and do not require the form.
- SRCForm 14446, p.1 — if the taxpayer leaves their tax documents at the site and then leaves the site's property, the taxpayer must complete Form 14446.
- SRCForm 14446, p.3 — consent is valid for the amount of time specified; if no duration is specified, consent is valid for one year from the date of signature.
- SRCForm 14446, p.3 — IRS does not keep any personal information from your reviewed tax return.
- SRCForm 14446, p.3 — page three of this form will be maintained at the site with all other required documents.
Common confusion points
Do I need to fill out Form 14446 if I wait in a vehicle at the site?
I think any time I’m not inside the office I must use the form.
→ Confirm the taxpayer stayed on the site’s property; the form is not required (Form 14446, p.1).
Is my consent valid forever if I don’t write an expiration date?
I assume no expiration is needed.
→ If no duration is specified, consent is valid for one year from the signature (Form 14446, p.3).
Do I need a separate Form 14446 for each virtual method my site uses?
Multiple methods are listed, so I think each needs its own form.
→ One completed Form 14446 covers the site’s overall virtual process; just describe the methods used (Form 14446, p.1).
Will IRS keep my personal information from the random review?
I’m worried the agency will store my SSN and W‑2s.
→ IRS does not keep any personal information from reviewed returns (Form 14446, p.3).
What should I do if my tax return information is hacked?
I don’t know who to contact.
→ Contact the Treasury Inspector General for Tax Administration at 1-800-366-4484 or [email protected] (Form 14446, p.3).
Do I need Form 14446 if the intake is done by phone but I stay at the site?
I think being physically present exempts me.
→ Any part of intake, interview, or quality review that is not in‑person triggers the form requirement (Form 14446, p.1).
Is a drop‑off site where I leave documents and later return considered virtual?
I’m unclear if leaving documents counts as virtual.
→ If the taxpayer leaves the site’s property after dropping off documents, Form 14446 must be completed (Form 14446, p.1).
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 14157 – used to report misconduct or errors by a tax preparer.
Questions about IRS Form 14446
What is IRS Form 14446 used for?
Form 14446 records the details of a virtual VITA/TCE tax‑help site and gets the taxpayer’s permission to use electronic methods. It is needed whenever the intake, interview, or quality review is done remotely instead of face‑to‑face. The form also explains how the site will handle documents, appointments and the signing of the return.
Who must file IRS Form 14446?
Taxpayers who receive VITA/TCE assistance when the intake, interview, or quality review is not conducted in person must file IRS Form 14446.
What information does IRS Form 14446 require?
The form collects the site’s name, address, identification number, coordinator and contact details (Part I), describes the virtual processes used (Part II), and records the taxpayer’s consent and signatures (Part III).
How do I complete IRS Form 14446?
The VITA/TCE site completes Part I with its name, address, SIDN, coordinator and contact information. In Part II the site explains each virtual step, such as scheduling, document handling, and signing. The taxpayer reviews Part III, provides consent, specifies a duration if desired, and signs electronically or by type/print. The completed form is kept on site with other required documents.
Do I need to fill out Form 14446 if I wait in a vehicle at the site?
I think any time I’m not inside the office I must use the form. Confirm the taxpayer stayed on the site’s property; the form is not required (Form 14446, p.1).
Is my consent valid forever if I don’t write an expiration date?
I assume no expiration is needed. If no duration is specified, consent is valid for one year from the signature (Form 14446, p.3).
Do I need a separate Form 14446 for each virtual method my site uses?
Multiple methods are listed, so I think each needs its own form. One completed Form 14446 covers the site’s overall virtual process; just describe the methods used (Form 14446, p.1).
Will IRS keep my personal information from the random review?
I’m worried the agency will store my SSN and W‑2s. IRS does not keep any personal information from reviewed returns (Form 14446, p.3).
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