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Official form guide
Form 14446-DE: 14446 (de)
IRS Form 14446 is a virtual VITA/TCE taxpayer‑consent form required when the interview or quality review is performed remotely. The VITA/TCE location completes it, and if the consent period isn’t specified, it automatically lasts one year from the signature date.
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IRS Form 14446-DE - 14446 (de)
IRS Form 14446 is a virtual VITA/TCE taxpayer‑consent form required when the interview or quality review is performed remotely. The VITA/TCE location completes it, and if the consent period isn’t specified, it automatically lasts one year from the signature date.
Risk Radar
Scan points- 1Failing to obtain a signed taxpayer consent on Form 14446 is the most serious error.
- 2Omitting the taxpayer’s signature or electronic consent on the form.
- 3Leaving the consent duration blank, causing uncertainty about its validity period.
- 4Failing to record the VITA/TCE site’s identification number (SIDN).
- 5Not specifying which virtual method (submission or acceptance) is used.
Plain English
This form records a taxpayer’s permission for a VITA or TCE volunteer to handle their return remotely. It shows how the volunteer will collect, store, and transmit the taxpayer’s personal data.
Submission Date
- Filing date: 2023-12-27 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 interview or the quality review is conducted remotely rather than in person between the taxpayer and the VITA/TCE volunteer.
- Do not use it when the taxpayer remains on the VITA/TCE site and does not leave the premises.
- Check Form W-2 instead when you need to provide the taxpayer’s wage and tax statements.
Form selector
Use this form or another form?
Taxpayer provides wage information but no consent needed
W-2 supplies required wage data without a consent form
✓ Verify that the W-2 is attached and accurate
Taxpayer leaves the VITA/TCE site after dropping documents
W-2 must be transmitted securely to the remote site
✓ Confirm secure transfer method for W-2
Electronic filing of the completed return
Consent form must be attached to the e‑filed return
✓ Ensure the signed Form 14446 is uploaded
Deadline or filing window
Not stated in the official source.
Checklist
What you need before filling it out
Consent period
Duration entered by taxpayer · Section on page 3 where duration is indicated
Taxpayer name (printed)
Printed name of taxpayer · Name field on page 3
Taxpayer birthdate
Date of birth · Birthdate field on page 3
Taxpayer phone number
Phone contact · Phone field on page 3
Taxpayer email address
Email address · Email field on page 3
Before you submit
- 1Verify the VITA/TCE location information is filled in Part I
- 2Confirm the virtual method description matches the process used
- 3Ensure the consent signing method (electronic or handwritten) is indicated
- 4Check that the taxpayer’s printed name, birthdate, phone, and email are entered
- 5Confirm the spouse’s information is entered if joint filing
- 6Validate that the signature is present and legible
- 7Confirm the consent period is entered or understand the default one‑year rule
- 8Ensure any required disclosures about data‑transfer risk are included
- 9Confirm the form is dated
- 10Attach any supporting documents referenced
How to file this form
- 1Complete Part I with the VITA/TCE location details
- 2Describe the virtual VITA/TCE method used in Part II
- 3Obtain and record the taxpayer’s consent signature
- 4Attach the signed Form 14446 to the tax return packet
- 5Submit the packet to the IRS or designated filing channel
- 6Retain a copy of the completed Form 14446 for records
Known limitations
- 1Form 14446 (de) is not required when the taxpayer remains on the VITA/TCE site and does not leave the premises. (Form p.1)
- 2Form 14446 (de) is not required when the interview and quality review are conducted in person between the taxpayer and the volunteer. (Form p.1)
- 3Form 14446 (de) must be completed if the taxpayer leaves the site after leaving tax documents there. (Form 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.
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Fillable formOpen in Editor->Form 14446 (de) is the November 2023 revision (Rev. 11‑2023). The source does not indicate a newer version.
What changed or needs a fresh check
- Edition date — confirm the form shows Rev. 11‑2023
- Fee — Not stated in the official source
- Mailing address — Not stated in the official source
- Signature — confirm the taxpayer’s signature is provided electronically or handwritten as required
- Consent period — confirm if a duration is entered; otherwise it defaults to one year
Quick Facts
Downloads
After you file
- 1Keep the completed Form 14446 (de) together with all other required documents at the VITA/TCE location. (Form p.3)
- 2The IRS does not retain any personal data from the taxpayer’s reviewed return. (Form p.3)
- 3The IRS may randomly select the VITA/TCE site for a quality‑review audit. (Form p.3)
- 4If the audit finds errors, the VITA/TCE location corrects them. (Form p.3)
Sources
- SRCForm p.1 — Form 14446 (de) is required when the interview or quality review is not conducted in person.
- SRCForm p.1 — If the taxpayer remains on the site and does not leave, the form is not required.
- SRCForm p.1 — If the taxpayer leaves the site after leaving documents, the form must be completed.
- SRCForm p.3 — Completed Form 14446 (de) is kept with all other required documents at the VITA/TCE location.
- SRCForm p.3 — The IRS does not store personal data from the taxpayer’s reviewed return.
- SRCForm p.3 — IRS staff randomly select free tax‑preparation sites for review.
- SRCForm p.3 — If errors are found, the VITA/TCE location makes the required corrections.
Common confusion points
Do I need to fill the form if I stay in the same building?
I think any remote work counts, but the form only applies when the taxpayer leaves the premises.
→ Verify the taxpayer never left the VITA/TCE site; if they stayed, the form is not required.
Is the form required when the interview is done in person?
The form’s purpose is for remote interviews, leading to confusion.
→ Confirm the interview was conducted face‑to‑face; if so, no form is needed.
What if the taxpayer drops off documents and then walks away?
Leaving the site after leaving documents triggers the form requirement.
→ Check whether the taxpayer exited the location after dropping documents; if yes, complete the form.
Where should the signed form be kept after filing?
Unclear where to store it.
→ Store the form with all other required documents at the VITA/TCE location.
Will the IRS keep my personal information from the review?
Concern about data privacy.
→ Know that the IRS does not store personal data from the reviewed return.
What happens if the IRS finds an error in my return?
Uncertainty about correction process.
→ The VITA/TCE location will make the necessary corrections.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 843 – Claim for Refund and Request for Abatement
Questions about IRS Form 14446-DE
What is IRS Form 14446-DE used for?
This form records a taxpayer’s permission for a VITA or TCE volunteer to handle their return remotely. It shows how the volunteer will collect, store, and transmit the taxpayer’s personal data.
Who must file IRS Form 14446-DE?
The VITA/TCE site (the volunteer location) must file IRS Form 14446 when the interview or quality review is not done in person with the taxpayer.
What information does IRS Form 14446-DE require?
Part I gathers the site’s name, address, ID number, coordinator contact and the virtual method used; the signature section records the taxpayer’s (and spouse’s, if applicable) consent.
How do I complete IRS Form 14446-DE?
The VITA/TCE location fills Part I with its identifying information and selects the virtual method (submission or acceptance). It then answers the detailed process questions in Part II. The taxpayer signs electronically or on paper, optionally adding a spouse, and indicates the consent duration (default one year if left blank). The completed form is then retained according to IRS procedures.
What happens if IRS Form 14446-DE is filed incorrectly?
Submitting the form without proper taxpayer consent can lead to complaints to the Treasury Inspector General for Tax Administration (TIGTA) and possible enforcement action.
Do I need to fill the form if I stay in the same building?
I think any remote work counts, but the form only applies when the taxpayer leaves the premises. Verify the taxpayer never left the VITA/TCE site; if they stayed, the form is not required.
Is the form required when the interview is done in person?
The form’s purpose is for remote interviews, leading to confusion. Confirm the interview was conducted face‑to‑face; if so, no form is needed.
What if the taxpayer drops off documents and then walks away?
Leaving the site after leaving documents triggers the form requirement. Check whether the taxpayer exited the location after dropping documents; if yes, complete the form.
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