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Form 14446: Virtual VITA/TCE Taxpayer Consent
IRS Form 14446 is the Virtual VITA/TCE Taxpayer Consent form required when tax preparation services are not conducted in person. This form documents the site's process and consent for the taxpayer, with a consent valid for 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 form required when tax preparation services are not conducted in person. This form documents the site's process and consent for the taxpayer, with a consent valid for one year if no duration is specified.
Risk Radar
Scan points- 1Failing to specify a consent duration in Part III defaults your agreement to only one year.
- 2Filing without completing Part I's Site identification number (SIDN).
- 3Not specifying a consent duration when signing in Part III, defaulting to one year.
- 4Listing only "Intake Site" method but failing to explain the process in Part II.
- 5Omitting the required explanation of how additional information will be contacted (Part I/II).
Plain English
This form gives permission to your volunteer tax preparer (VITA/TCE) to prepare your return using virtual methods instead of meeting in person. It outlines exactly how the site will handle scheduling, document review, and communication with you. You sign this form to confirm you agree to these digital services.
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 either the Intake/Interview and/or the Quality Review are not conducted in-person between the taxpayer and the VITA/TCE volunteer.
- Do not use Form 14446 when both the Intake/Interview and the Quality Review occur entirely in person with the taxpayer.
- Check no specific other form is mentioned for replacement, but this form governs the consent process itself.
Form selector
Use this form or another form?
Taxpayer consents to non-IRS virtual systems
This form documents agreement to procedures when using remote/virtual preparation methods.
✓ Check Part III signature block.
Site is a Combination Site (Intake + Prep/QR)
Use this form to cover all three functions under one consent document.
✓ Ensure all site details are complete in Part I.
Taxpayer does not wish to sign the form at all
If unsigned, the VITA/TCE site may be unable to prepare the return using the virtual process.
✓ Confirm the 'No' selection on Page 3.
Deadline or filing window
The trigger event for filing Form 14446 is when Intake/Interview or Quality Review occurs virtually. The deadline for the consent itself is tied to the date of signature, where it remains valid for one year if no other duration is specified on Page 3. There is no specific statutory filing deadline mentioned in the excerpts.
Checklist
What you need before filling it out
Site name
The specific name of the VITA/TCE site · Part I
Intake Site Method
Taxpayer leaves PII at site to prepare/review remotely · Section B (Form p.1)
Return Preparation and/or Quality Review Only Site
This site receives returns from other intake sites for remote work · Section C (Form p.1)
Consent Duration
If unspecified, consent is valid for one year from the date of signature · Virtual Consent Disclosure (Form p.3)
TIGTA Contact Phone
1-800-366-4484 · Virtual Consent Disclosure (Form p.3)
IRS Review Consent
Yes/No selection regarding IRS employee review of the return · Page 3 Header
Before you submit
- 1Ensure Part I is completed entirely by the VITA/TCE site (Site name, address, SIDN, etc.).
- 2Verify which Virtual VITA/TCE method(s) are being used and check the appropriate box in Part I.
- 3Complete Part II by clearly explaining how each of the 11 listed processes will be managed by the site.
- 4Indicate whether or not the taxpayer consents to having their return reviewed for accuracy by an IRS employee on Page 3.
- 5If filing as Married Filing Joint, ensure both spouses sign and date the Virtual Consent Disclosure document.
- 6Confirm that all required fields in Part III (Taxpayer/Spouse) have a corresponding entry (Name, DOB, Phone, Email).
- 7Provide an electronic or typed/printed signature for every individual agreeing to the process.
How to file this form
- 1Complete Part I by documenting all required site information.
- 2Detail the remote processes in Part II by answering questions 1 through 11 using descriptive text.
- 3Indicate consent to IRS review and complete the Virtual Consent Disclosure section on Page 3.
- 4Sign, date, and provide contact details for the taxpayer(s) in Part III, ensuring spouse information is included if applicable.
- 5Keep a copy of the fully executed Form 14446 (Rev. 11-2023).
- 6Submit the form to the responsible VITA/TCE site coordinator.
Known limitations
- 1Form 14446 is required when either the Intake/Interview and/or the Quality Review are not conducted in-person between the taxpayer and the VITA/TCE volunteer.
- 2If a site uses the 'Drop Off Site' process, but the taxpayer does not leave the site's property (e.g., waiting in another room or vehicle), Form 14446 is NOT required because the taxpayer remains at the site.
- 3The form must be completed by the VITA/TCE site when using any virtual method(s) to prepare tax returns.
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 current edition is Revision 11-2023, dated November 2023. The source does not point to a specific 'latest information' page but provides the full form details.
What changed or needs a fresh check
- Edition date — confirm the revision reads 11-2023
- Catalog Number — confirm it is 60989A
- Mailing address — Not stated in the official source (but Part I requires a site address)
- Signature — ensure all required signatures (taxpayer and spouse if applicable) are present.
Quick Facts
Downloads
After you file
- 1Keep a copy of Form 14446 (Rev. 11-2023).
- 2The completed form is maintained at the site with all other required documents.
- 3If you consent to using non-IRS virtual systems, your consent is valid for the duration specified on the form; if no duration is specified, it is valid for one year from the date of signature.
- 4If you believe your tax return information was improperly used or disclosed, contact the Treasury Inspector General for Tax Administration (TIGTA) by phone at 1-800-366-4484 or via email at [email protected].
Sources
- SRCForm 14446 (Rev. 11-2023) is the Virtual VITA/TCE Taxpayer Consent form, catalog number 60989A.
- SRCThe form is required when Intake/Interview and/or Quality Review are not conducted in-person between taxpayer and volunteer [Instructions p.1].
- SRCPart I requires Site name, address, SIDN, coordinator name, contact name, and contact telephone number to be completed by the VITA/TCE site [Form p.1].
- SRCSection E (100% Virtual Process) means there is no in-person interaction during intake, interview, preparation, quality review, or signing [Form p.1].
- SRCIf using a 'Drop Off Site,' the taxpayer must complete Form 14446 if they leave their documents and subsequently leave the site's property [Form p.1].
- SRCPart III specifies that consent is valid for one year from the date of signature unless another duration is specified [Form p.3].
Common confusion points
When is Form 14446 needed if I use a 'Drop Off Site' process?
It is required when the taxpayer leaves their tax documents at the site and then leaves the site's property for any reason.
→ Check Part I, Section E.A.
What happens to my consent duration if I don't write a time limit on Form 14446?
Your consent is valid for one year from the date of signature.
→ Refer to Part III, regarding Taxpayer Consents.
Does 'not conducted in-person' mean *everything* must be virtual?
No; it means either the Intake/Interview and/or the Quality Review were not done in person between the taxpayer and volunteer.
→ See Form 14446 introduction on page 1.
If a site uses the 'Combination Site' method, does that mean they only take walk-ins?
No; this site prepares returns for other permanent or temporary intake sites AND assists walk-ins/appointments in their location.
→ Check Part I, Section D.
What if IRS finds an error during the review process?
The site will make the necessary corrections to your tax return.
→ See Part III, under 'Request to Review your Tax Return for Accuracy'.
Does agreeing to consent mean my data is always protected from breaches?
No; Federal law may not protect your information from further use or distribution if the non-IRS virtual systems are hacked or breached without knowledge of the site.
→ See Part III, regarding Taxpayer Consents.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Contact TIGTA via phone at 1-800-366-4484 or email [email protected].
Questions about IRS Form 14446
What is IRS Form 14446 used for?
This form gives permission to your volunteer tax preparer (VITA/TCE) to prepare your return using virtual methods instead of meeting in person. It outlines exactly how the site will handle scheduling, document review, and communication with you. You sign this form to confirm you agree to these digital services.
Who must file IRS Form 14446?
The VITA/TCE site must complete Form 14446 when either the Intake/Interview and/or the Quality Review are not conducted in-person between the taxpayer and the volunteer.
What information does IRS Form 14446 require?
Part I collects site information such as the Site name, address, and SIDN. Part II details how processes like Scheduling the appointment or Performing the interview will be managed. Part III captures the Taxpayer's consents regarding review and disclosure.
When is IRS Form 14446 due?
The form is required when virtual methods are used for preparation; if the taxpayer does not specify a duration of consent in Part III, the consent is valid for one year from the date of signature.
Where do I file IRS Form 14446?
Page three of Form 14446 must be maintained at the site with all other required documents. The form itself routes through the VITA/TCE sites operated by IRS sponsored partners.
How do I complete IRS Form 14446?
The VITA/TCE site completes Part I first by listing its details and virtual methods used. Next, they detail their process in Part II (e.g., how they will secure Taxpayer Consent Agreement). Finally, the taxpayer signs in Part III, agreeing to the processes listed.
What happens if IRS Form 14446 is filed incorrectly?
If errors are identified during review, the site will make necessary corrections to ensure an accurately prepared tax return. Failure to consent may affect the services provided to the taxpayer at that specific site.
When is Form 14446 needed if I use a 'Drop Off Site' process?
It is required when the taxpayer leaves their tax documents at the site and then leaves the site's property for any reason. Check Part I, Section E.A.
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