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Official form guide
Form 14446-CS: 14446 (zh-s)
IRS Form 14446 (zh-s) is a Taxpayer Consent Form used when the taxpayer does not have an in-person interview or quality review with VITA/TCE volunteers. It documents the agreed-upon filing procedures and confirms consent for review.
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IRS Form 14446-CS - 14446 (zh-s)
IRS Form 14446 (zh-s) is a Taxpayer Consent Form used when the taxpayer does not have an in-person interview or quality review with VITA/TCE volunteers. It documents the agreed-upon filing procedures and confirms consent for review.
Risk Radar
Scan points- 1Failure to sign Form 14446 (zh-s) may prevent the service center from filing your return under the agreed procedure.
- 2Filing without confirming if an in-person interview occurred (Part I).
- 3Not specifying which service type applies (A, B, C, D, or E) in Part I.
- 4Forgetting to sign/date the form when married filing jointly (Part III).
- 5Failing to agree to review if the Service Center is selected for audit (Part III).
Plain English
This form lets you agree to how your tax return will be prepared by free tax preparers (VITA/TCE). By signing it, you confirm that you understand the process—whether it is face-to-face or virtual—and allow the IRS to review your filing for accuracy. If your information moves between different service locations, this form details how those transfers happen.
Submission Date
- Filing date: 2023-12-27 22:10:19
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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Glossary Terms
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What this form is for
- Use this form when the taxpayer and VITA/TCE volunteers do not have an in-person interview and/or quality review.
- Do not use this form when the taxpayer remains at the service location (e.g., waiting in another room or car) because the service location is considered the receiving site.
- Check no other specific form number is mentioned as a direct replacement, but it governs procedures for VITA/TCE services.
Form selector
Use this form or another form?
Taxpayer leaves documents at service location
Documents are left to be processed elsewhere (Accepting Service Site)
✓ Confirm the specific procedure type.
Documents are transferred between sites for processing/review
The taxpayer may receive services at a different location than where they dropped off documents.
✓ Verify which service site handles the filing/review.
Service site is coordinating multiple other sites
This site assists other permanent or temporary receiving sites with client visits and appointments.
✓ Check Part I to confirm this role.
Interaction occurs entirely remotely
The entire process—interview, filing, review, signing—is conducted without face-to-face interaction (100% Virtual).
✓ Ensure the service site explains the virtual procedure clearly.
Deadline or filing window
The trigger for filling out Form 14446 (zh-s) is when a taxpayer does not have an in-person interview and/or quality review with VITA/TCE volunteers. There is no stated final deadline date, but it must be completed before the filing occurs or immediately after the taxpayer leaves the service center.
Checklist
What you need before filling it out
Part I: Service Site Name
The name of the service site filling out the form · Part I, Section Header
Procedure Type (A-E)
Identify which procedure applies (e.g., A for Receiving, E for 100% Virtual) · Part I, Sections A through E
Part II: Appointment Method
Specify the method used to schedule (e.g., Phone, Online Portal) · Part II, Item 1
Consent Status Checkbox
Confirm if the taxpayer agrees to review/signing procedures (Yes/No) · Part III, Section Header
Virtual Disclosure Contact
Verify the contact number or email for disputes · Part III, Text Block
Joint Filer Names/DOB
Provide spouse's name and DOB if filing jointly · Part III, Signature Blocks
Before you submit
- 1Verify that the service site has explained the procedure being used to the taxpayer.
- 2Confirm all required information in Part I (Service Site Name, SIDN, etc.) is complete and legible.
- 3Ensure Part II details accurately reflect how the service will manage scheduling, document retrieval, and review for the chosen procedures.
- 4Check that the 'Yes' or 'No' box under Section III clearly indicates agreement to the tax return review process.
- 5If filing jointly, confirm both spouses have signed and dated their respective consent sections in Part III.
- 6Verify that if a virtual procedure is used, the disclosure regarding potential hacking/disruption is acknowledged.
- 7Confirm the date entered in Part III matches the current date of signing.
How to file this form
- 1Complete Part I by filling in all required information pertaining to the service site's name, address, and specific procedure type (A, B, C, D, or E).
- 2Detail the operational plan for the filing process in Part II, ensuring every item from 1 through 11 is described according to how the service will operate.
- 3Review Part III carefully to confirm that the taxpayer agrees to the review and consent procedures, marking 'Yes' or 'No'.
- 4Sign and date all required sections of Part III; if filing jointly, ensure both spouses complete their respective signature blocks.
- 5Retain a copy of the fully executed Form 14446 (zh-s) for your records before submitting it to the service site.
Known limitations
- 1This form must be filled out when there is no in-person interview and/or quality review between the taxpayer and VITA/TCE volunteers.
- 2If a taxpayer's data moves from one service location to another, the volunteer must inform the taxpayer of related risks.
- 3A service location is not considered a 'receiving service location' if the taxpayer has not left the premises (e.g., waiting in another room or car).
- 4If a taxpayer leaves the service location for any reason but leaves their tax return there, the taxpayer must fill out Form 14446.
- 5The agreement covers all procedures used by the service location, including those involving non-face-to-face interaction (virtual programs).
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 separate 'latest information' page but provides the form itself.
What changed or needs a fresh check
- Edition date — confirm the revision date reads 11-2023.
- Catalog Number — confirm the number is 68076Q.
- Mailing address — Not stated in the official source (only mentions Treasury/TIGTA).
- Signature — verify that both parties sign if filing jointly, and check for the date.
- Form Title — confirm the title reads 14446 (zh-s) Taxpayer Consent Form.
Quick Facts
Downloads
After you file
- 1Keep a copy of Form 14446 (zh-s) along with other necessary documents.
- 2The service location will keep this form and all other required documents on file.
- 3If the taxpayer is selected for review, they consent to their tax return being reviewed by IRS personnel to assess accuracy.
- 4If a taxpayer disagrees with the filing procedure or information disclosed, they can contact TIGTA at 1-800-366-4484 or email [email protected].
Sources
- SRCInstructions p.1 — This form is required when there is no interview and/or quality review between the taxpayer and VITA/TCE volunteers.
- SRCInstructions p.1 — The service location must explain which procedure will be used to prepare the return for the taxpayer.
- SRCInstructions p.1 — A 'Receiving Service Location' (A) requires the taxpayer to remain at that location during review/signing, otherwise Form 14446 is needed.
- SRCInstructions p.2 — The service location must describe how it manages all procedures, including scheduling appointments and executing quality reviews.
- SRCInstructions p.3 — Third Page of Form 14446 (zh-s) will be kept with all other necessary documents at the service location.
- SRCInstructions p.3 — If you agree to review, you consent to IRS personnel reviewing your return for accuracy.
Common confusion points
When is this form needed?
It is required when the taxpayer and VITA/TCE volunteer do not have an in-person interview and/or quality review.
What if my data moves between locations?
The volunteer must inform the taxpayer of any related risks before using a different service location.
When does the consent expire?
If no time limit is specified, the consent is valid for one year from the date of signing.
Do I have to sign it?
Yes; signing indicates agreement with the procedure. If you choose not to sign, filing may not proceed under this program.
What if my return gets reviewed by the IRS?
The service location will make necessary corrections based on the review, and the IRS will not save personal information from the audited return for assessment purposes.
What happens if I use a virtual system?
You must sign/consent to the virtual program; this means agreeing to disclosure and potential hacking risks.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- If you believe your return was improperly disclosed or used, contact TIGTA (related to Form 14446) at 1-800-366-4484.
Questions about IRS Form 14446-CS
What is IRS Form 14446-CS used for?
This form lets you agree to how your tax return will be prepared by free tax preparers (VITA/TCE). By signing it, you confirm that you understand the process—whether it is face-to-face or virtual—and allow the IRS to review your filing for accuracy. If your information moves between different service locations, this form details how those transfers happen.
Who must file IRS Form 14446-CS?
The taxpayer must file Form 14446 (zh-s) when they are using services provided by a VITA/TCE volunteer without an in-person interview or quality review. If the taxpayer leaves the service location after filing, they must fill out this form.
What information does IRS Form 14446-CS require?
Part I is completed by the Tax Preparation and/or Quality Review Service Center and lists details like the Service Center Name and its SIDN. Part III requires the taxpayer to agree to specific conditions regarding their return review and consent to the virtual filing procedures.
When is IRS Form 14446-CS due?
The form must be filled out when a taxpayer does not have an in-person interview and/or quality review with VITA/TCE volunteers, or if the taxpayer leaves the service location after the taxes are filed. The source does not state a specific deadline date for filing it once prepared.
Where do I file IRS Form 14446-CS?
The form is generally completed at the Service Center where services are provided, but Part I details whether the process is handled by a Receiving (A), Accepting (B), Preparation/Quality Review (C), Comprehensive (D), or 100% Virtual service center. The location dictates how it is submitted.
How do I complete IRS Form 14446-CS?
First, Part I must be completed by the Service Center detailing their specific procedures (e.g., Receiving or Virtual). Next, the taxpayer reviews these details in Part III and signs to agree to the terms. If married filing jointly, both spouses must sign and date this form.
What happens if IRS Form 14446-CS is filed incorrectly?
If the taxpayer chooses not to sign Form 14446 (zh-s), they may be unable to have their tax return filed according to the agreed-upon procedure for that day. If information is disclosed without authorization, the taxpayer can contact TIGTA at 1-800-366-4484.
When is this form needed?
It is required when the taxpayer and VITA/TCE volunteer do not have an in-person interview and/or quality review.
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