Independent form guide. BrieflyGo is not affiliated with or endorsed by IRS, USCIS, SSA, DOL, or any U.S. government agency. Official forms are sourced from public government websites.
Official form guide
Form 14446-CN: 14446 (zh-t)
IRS Form 14446 (zh-t) is a Virtual VITA/TCE Taxpayer Consent form that taxpayers must complete when no in-person interview or quality review occurs. The form is effective as of November 2023.
Need help with Form 14446-CN?
Open it in the AI Editor for field guidance, checks, and PDF export.
Need help? AI Editor guides you through every field of Form 14446-CN.
Start filling →Form Overview
IRS Form 14446-CN - 14446 (zh-t)
IRS Form 14446 (zh-t) is a Virtual VITA/TCE Taxpayer Consent form that taxpayers must complete when no in-person interview or quality review occurs. The form is effective as of November 2023.
Risk Radar
Scan points- 1Failing to sign Part III means the service center may not be able to file your return using the required virtual method.
- 2Failing to sign Part III: The service center may be unable to file using the virtual process.
- 3Not specifying time length in Part III: Consent defaults to being valid for 1 year from signing.
- 4Incomplete Part I: Missing Service Center Name or SIDN prevents proper identification.
- 5Not detailing procedure in Part II: The service center may not clearly explain how they manage your return.
Plain English
This form gives permission to a tax preparation volunteer or service center to file your taxes virtually without meeting you face-to-face first. It details how the service center will handle your information, whether they keep it locally or send it elsewhere for processing. Completing this document ensures that the IRS knows exactly how and why your return is being prepared.
Submission Date
- Filing date: 2023-12-27 22:10:10
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
AI co-pilot
Fill it faster. Catch mistakes before you file.
What this form is for
- Use this form when no in-person interview or quality review takes place between the taxpayer and the VITA/TCE volunteer.
- Do not use it when the taxpayer remains at another room within the service facility or waits in a vehicle, as that is not considered a 'receiving service location'.
- Check Form 14446 (zh-t) instead when providing assistance from other permanent or temporary receiving locations to taxpayers who do not come unannounced.
Form selector
Use this form or another form?
Taxpayer leaves the facility after leaving tax documents at the site
The taxpayer must complete this form if they leave the facility after leaving their tax documents there.
✓ Check Part I, Section B for details.
The service location handles receiving, interviewing, filing, and quality review in one place
This describes a Receiving Service Location process where all steps occur at the same site.
✓ Check Part I, Section A for details.
The service location receives documents from other locations for processing/review
This applies to a Filing and/or Quality Review Service Location receiving data from one or more Receiving Locations.
✓ Check Part I, Section C for details.
Deadline or filing window
The form dictates the procedure when a face-to-face interview is skipped. Consent under Part III remains valid for one year from the date of signing if no specific time length is designated by the taxpayer. If you do not specify a duration, your consent lasts for one year starting from the signature date.
Checklist
What you need before filling it out
Part I: Receiving Service Location
The service location must provide a description of its process. · Form 14446 (zh-t)
Process Step 2: Obtaining Consent
Taxpayer must sign and/or indicate agreement on this form. · Form 14446 (zh-t), Page 3
Virtual Disclosure Consent
Agreement regarding data use by non-IRS systems during virtual filing. · Form 14446 (zh-t), Page 3
Contact Information
Taxpayer must provide Name, DOB, Phone, Email on Part III. · Form 14446 (zh-t), Page 3
Service Location ID Number (SIDN)
The service location must list its SIDN in Part I. · Form 14446 (zh-t), Page 1
Before you submit
- 1Verify that the form is dated with the current date.
- 2Check that all required fields in Part I are completed by the service location.
- 3Confirm the taxpayer has signed (or electronically signed) on Page 3.
- 4If married filing jointly, confirm both spouses have signed and provided their details.
- 5Verify that a choice is made for 'Yes' or 'No' regarding consent to IRS review in Part III.
- 6Ensure all required contact information fields for the taxpayer are filled out (Name, DOB, Phone, Email).
- 7Confirm if the filing process used was virtual and requires this form.
How to file this form
- 1Complete Part I by the VITA/TCE service location with details such as the Service Location Name, Address, SIDN, and the specific Virtual VITA/TCE method being used.
- 2Detail the procedures in Part II (Service Location Process) for how the filing will be managed (e.g., appointment scheduling, document receipt).
- 3In Part III (Taxpayer Consent), indicate 'Yes' or 'No' regarding consent to IRS review and complete all personal information fields.
- 4Sign and/or electronically sign the form on Page 3, ensuring both spouses sign if married filing jointly, before submitting.
Known limitations
- 1Taxpayers do not need to fill out Form 14446 (zh-t) if they remain at a service location and are not leaving for any reason.
- 2If the taxpayer leaves the facility while keeping their tax documents on site, the taxpayer must complete Form 14446 (zh-t).
- 3When using the 'Receiving Service' method, if the taxpayer stays in another room or waits in a vehicle at the service location, that location is not considered the receiving service location.
- 4If the form is being filed under the '100% Virtual VITA/TCE Process,' the service provider must explain the entire process and obtain the taxpayer's consent for the step-by-step procedure.
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 11-2022, and the form references this revision date on Page 1. The source does not point to a separate 'latest information' page.
What changed or needs a fresh check
- Edition date — confirm the revision reads 11-2022.
- Form Number — confirm the form number is 14446 (zh-t).
- Mailing address — Not stated in the official source, but the agency is the Department of the Treasury - Internal Revenue Service.
- Signature — confirm both taxpayer and spouse's signature fields are present if married filing jointly.
Quick Facts
Downloads
After you file
- 1The service provider will keep Form 14446 (zh-t) along with other necessary documents on page 3.
- 2If a taxpayer is audited, the Internal Revenue Service (IRS) will not retain the personal data from their filed tax return, which helps the IRS assess VITA/TCE accuracy.
- 3The consent to use the virtual process remains valid for one year unless a different time period is specified by the filer.
- 4If the taxpayer believes their data has been improperly disclosed or used, they can contact Taxpayer and Independent Government Transfers Accountability (TIGTA) at 1-800-366-4484 or [email protected].
Sources
- SRCIRS Form 14446 (zh-t) is a Virtual VITA/TCE Taxpayer Consent form, effective as of November 2023 (Rev. 11-2022) [Form p.1].
- SRCThe form must be filled out when no in-person interview and/or quality review takes place between the taxpayer and the VITA/TCE volunteer [Form p.1].
- SRCIf the taxpayer's information is sent from one service location to another, the volunteer must inform the taxpayer of all procedures and related risks [Form p.1].
- SRCTaxpayers must complete Form 14446 if they leave the facility while keeping their tax documents on site [Form p.1].
- SRCThe form allows a taxpayer to consent to having their tax return reviewed by IRS employees for accuracy [Form p.3].
- SRCIf the service provider is selected for review, the taxpayer must indicate whether they agree to have their tax return accepted for review by IRS employees [Form p.3].
Common confusion points
Who must fill out Form 14446 (zh-t)?
Taxpayers must complete it when there is no in-person interview and/or quality review with the VITA/TCE volunteer.
→ Confirm this applies unless they are staying at the location.
What if my documents stay on site but I leave?
The taxpayer must fill out Form 14446 (zh-t).
→ Check Section I, Point B for confirmation.
When do you need to sign/consent?
Consent is required before using the virtual process to file and process the tax return.
→ Ensure all necessary signatures are present on Page III.
What happens if my return gets audited?
The IRS will not keep the personal data from the audited return, which aids in accuracy assessment.
→ This is stated under Section III, requesting review.
Do both spouses need to sign if we file jointly?
Yes, both spouses must sign and write the date on Form 14446 (zh-t).
→ This requirement is specified under 'Virtual Disclosure Consent' on Page III.
What happens if you don't sign?
The service provider might not be able to use that process to file your tax return.
→ Check the consequence listed after the consent section.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- If data is improperly disclosed, contact TIGTA regarding the filing process.
Questions about IRS Form 14446-CN
What is IRS Form 14446-CN used for?
This form gives permission to a tax preparation volunteer or service center to file your taxes virtually without meeting you face-to-face first. It details how the service center will handle your information, whether they keep it locally or send it elsewhere for processing. Completing this document ensures that the IRS knows exactly how and why your return is being prepared.
Who must file IRS Form 14446-CN?
Taxpayers must complete Form 14446 (zh-t) when there is no in-person interview and/or quality review conducted between the taxpayer and a VITA/TCE volunteer. Taxpayers who leave their tax documents at a service location but depart from its premises must fill out this form.
What information does IRS Form 14446-CN require?
Part I identifies the service center details, including the Service Center Name and SIDN. Part II details the specific process steps (e.g., appointment scheduling or quality review). Part III captures the taxpayer's consent regarding a random IRS review of their return.
When is IRS Form 14446-CN due?
The official source does not state a specific filing deadline for Form 14446 (zh-t) itself, but it governs the process when filling out tax returns. Consent is effective from the date of signing unless otherwise specified by the taxpayer.
Where do I file IRS Form 14446-CN?
The form should be submitted to the service center that will handle the virtual filing and processing. The source does not specify a mailing address, only that the service center must explain its procedure to the taxpayer.
How do I complete IRS Form 14446-CN?
First, Part I must be filled out by the VITA/TCE service center with their identifying information. Next, the taxpayer reviews and agrees to the procedures outlined in Part II. Finally, the taxpayer signs Part III to give consent for the virtual filing process.
What happens if IRS Form 14446-CN is filed incorrectly?
If the taxpayer chooses not to sign Form 14446 (zh-t), the service center may be unable to use the virtual process to file the tax return. If data is disclosed via a virtual system, federal law might not protect it from other uses or dissemination.
Who must fill out Form 14446 (zh-t)?
Taxpayers must complete it when there is no in-person interview and/or quality review with the VITA/TCE volunteer. Confirm this applies unless they are staying at the location.
Source transparency
Copyright & Licensing - US Government Forms
BrieflyGo links to and explains official public form sources. We are not a government agency, and this page is for general form guidance, not legal advice.
Understand the agreement before you sign it.
Review risky clauses in plain English, fix the document, and keep it moving toward signature.