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Form 14446-DE: 14446 (de)
IRS Form 14446 (de) is required for Virtual VITA/TCE consent, which allows tax preparation when the interview or quality check is not done in person. This form has a revision date of November 2023.
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IRS Form 14446-DE - 14446 (de)
IRS Form 14446 (de) is required for Virtual VITA/TCE consent, which allows tax preparation when the interview or quality check is not done in person. This form has a revision date of November 2023.
Risk Radar
Scan points- 1Failing to specify consent duration means the agreement defaults to one year from the signature date.
- 2Filing without specifying the duration of consent (defaults to one year)
- 3Not detailing the communication method used when extra info is needed (Part I/II)
- 4Listing a VITA/TCE location that does not match the actual service site
- 5Forgetting to list the specific virtual VITA/TCE methods being used in Part I
Plain English
This form confirms that the taxpayer agrees to have their taxes prepared using virtual methods instead of meeting face-to-face with the volunteer. It explains how the tax preparation process will occur, whether data is managed at one location or transferred to another. The filer must sign this document to authorize these remote services.
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 the interview or quality check for tax preparation is not conducted in person between the taxpayer and the VITA/TCE volunteer, and the website explains the process to the taxpayer.
- Do not use it when the taxpayer remains at the location (e.g., in another room or vehicle) while documents are handled, as this does not count as a delivery location requiring completion.
- Check Form 14446 instead when describing specific processes for remote support that fall under different categories described in Part II.
Form selector
Use this form or another form?
Taxpayer leaves documents at the site but leaves the premises afterward
The taxpayer must complete this form because leaving the location triggers the need for consent documentation.
✓ Check if the departure was voluntary or required.
The VITA/TCE office uses Method B (Acceptance Site)
This method involves leaving documents at the site to be processed elsewhere, requiring this form to document the process flow.
✓ Verify which specific action is being documented (Interview, Prep, Quality Check).
The VITA/TCE office uses Method D (Combination Site)
This method combines features of other types and requires documentation under Part I or Part II to explain the combined process.
✓ Confirm if Methods A, B, C, or D is the primary classification.
The taxpayer provides consent for one year without specifying duration
If no duration is specified on this form, consent is automatically valid for one year from the date of signature.
✓ Ensure the signature section reflects a one-year default period.
Deadline or filing window
The consent period lasts for a full year if no specific duration is listed on Form 14446 (de). There are no other defined deadlines mentioned, but the consent itself triggers the authorization for remote filing processes described in Part II.
Checklist
What you need before filling it out
Name of Site
Name of the VITA/TCE location · Part I (VITA/TCE Office)
Site Identification Number (SIDN)
The specific SIDN assigned to the site · Part I (VITA/TCE Office)
Method Used (A, B, C, or D)
The corresponding letter indicating the virtual method · Part I (VITA/TCE Office)
Taxpayer Signature Date
The date the taxpayer signs the document · Part 3 (Signature Block)
Communication Channel Used
How the completed return is shared (e.g., personally or virtually) · Part II, Question 9
Acceptance Method Detail
How documents are received and tracked at a site · Part I, Section B/C
Complaint Contact Information
Phone number (1-800-366-4484) and Email ([email protected]) for TIGTA · Part 3 (Footer)
Before you submit
- 1Ensure the form reflects Revision 11-2023.
- 2Verify that the applicable VITA/TCE method (A, B, C, or D) is selected in Part I.
- 3Confirm that if the taxpayer leaves the site, the form is being completed.
- 4Check that all required fields on Part I (Site Name, Address, SIDN, etc.) are filled out by the VITA/TCE office.
- 5Review Part II to confirm every process step listed is adequately described.
- 6Verify that the taxpayer's name and date of birth match official records in the signature block.
- 7Confirm the required signature (electronic OR written/typed) is present for each party.
- 8If applicable, ensure the spouse’s information is included and signed if filing jointly.
How to file this form
- 1Fill out Part I using the VITA/TCE office details, selecting the appropriate virtual method (A, B, C, or D).
- 2Complete Part II by detailing how each remote support process is managed and executed.
- 3Provide the taxpayer’s signature information in Part 3, including name, DOB, date, and contact info for all parties involved.
- 4Sign the form (electronically OR written/typed) as required.
- 5Keep a copy of the completed Form 14446 (de).
- 6Submit the form to the appropriate entity based on where the service was rendered.
Known limitations
- 1If the taxpayer remains at the location (e.g., waits in another room or vehicle), Form 14446 does not need to be filled out.
- 2Form 14446 must be completed if the taxpayer leaves the location after leaving their tax documents behind.
- 3A location that only prepares and/or quality checks returns may generally not accept walk-ins or appointments from other taxpayers at its site.
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, and this form references itself as being available at www.irs.gov. The source does not detail specific changes from prior revisions.
What changed or needs a fresh check
- Edition date — confirm Revision 11-2023
- Catalog Number — confirm 58302H
- Filing/Use Location — verify that the form is being used for VITA/TCE consent documentation.
- Signature — ensure either an electronic or written/typed signature is provided by the taxpayer(s).
- Deadline — Not stated in the official source (but note: if duration isn't specified, it lasts 1 year)
- Required Fields — confirm that all required fields listed on Part I and Part II are populated.
Quick Facts
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After you file
- 1The form is kept with all other required documentation at the location where it is filed.
- 2IRS workers randomly select free tax preparation sites for review to ensure quality service and accurate filing.
- 3If errors are found during IRS review, the location completes the necessary corrections.
- 4The IRS does not keep personal data from a reviewed tax return.
Sources
- SRCForm 14446 (de) is identified as Rev. 11-2023 and Catalog Number 58302H on Page 1.
- SRCThe form is required if the interview/intake and/or quality check are not conducted in person between the taxpayer and the VITA/TCE volunteer, according to Page 1.
- SRCIf the taxpayer remains at the location (e.g., waits in another room or vehicle), Form 14446 does not need to be filled out on Page 1.
- SRCThe form must be completed if the taxpayer leaves the premises after leaving their tax documents there, as stated on Page 1.
- SRCPart I is filled out by the VITA/TCE location and details various service methods (A-E) on Page 1.
- SRCPart III confirms that IRS workers randomly select sites for review to ensure quality of service on Page 3.
Common confusion points
Who needs to fill out Form 14446 (de)?
It is required if the interview and/or quality check are not conducted in person between the taxpayer and the VITA/TCE volunteer.
→ Check the introductory statement on Page 1.
What happens if the taxpayer stays at the location?
If they stay, Form 14446 does not need to be filled out (unless they leave their documents).
→ Review the section regarding locations where the taxpayer does not leave the premises on Page 1.
When must a taxpayer fill out this form?
The taxpayer must complete it if they leave the location after leaving their tax documents there.
→ See the specific rule under 'Orte, an denen der Steuerzahler das Grundstück nicht verlässt' on Page 1.
What is the purpose of Form 14446 (de)?
It serves as consent for Virtual VITA/TCE services when in-person interaction is not possible.
→ The form title and introductory text state this purpose.
Does every location use the same method?
No, locations can use different methods: Drop-off, Intake, Prep/QC only, Combined, or Fully Virtual.
→ Compare sections A through E on Page 1.
What happens after IRS review of my return?
The IRS may find errors and the location corrects them; the IRS does not keep personal data from the reviewed return.
→ See Part III regarding 'Anfrage wegen Überprüfung Ihrer Steuererklärung auf Richtigkeit' on Page 3.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- IRS workers may conduct a review of the return prepared using this form.
Questions about IRS Form 14446-DE
What is IRS Form 14446-DE used for?
This form confirms that the taxpayer agrees to have their taxes prepared using virtual methods instead of meeting face-to-face with the volunteer. It explains how the tax preparation process will occur, whether data is managed at one location or transferred to another. The filer must sign this document to authorize these remote services.
Who must file IRS Form 14446-DE?
The form is required when either the interview/consultation and/or quality check are not conducted in person between the taxpayer and the VITA/TCE volunteer. It is filled out by the VITA/TCE location itself (Part I).
What information does IRS Form 14446-DE require?
Part I identifies the specific VITA/TCE location, including its SIDN and coordinator details. Part II explains the process flow, covering steps from appointment scheduling to electronic filing.
When is IRS Form 14446-DE due?
If no duration is specified on Form 14446 (de), the consent applies for one year starting from the date of signature. Not stated in the official source regarding a specific due date other than the consent period.
Where do I file IRS Form 14446-DE?
The form does not specify a single mailing address, but it must be filed according to the location's procedures described within Part II (e.g., electronic filing immediately or at day's end).
How do I complete IRS Form 14446-DE?
Part I must be filled out by the VITA/TCE location first. The filer completes Part II by detailing 11 process steps, such as how the appointment is scheduled and when the return is filed. The taxpayer signs either electronically or manually on the final section of the form.
What happens if IRS Form 14446-DE is filed incorrectly?
If the taxpayer believes their tax data was disclosed or used improperly without consent, they can contact the Treasury Inspector General for Tax Administration (TIGTA) via phone or email.
Who needs to fill out Form 14446 (de)?
It is required if the interview and/or quality check are not conducted in person between the taxpayer and the VITA/TCE volunteer. Check the introductory statement on Page 1.
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