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Official form guide
Form 14446-FA: 14446 (fa)
Internal Revenue Service Form 14446 (fa) is used to report information about a tax fiduciary, which can be completed by VITA/TCE sites or the taxpayer directly. The form revision date on file is 11-2023.
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IRS Form 14446-FA - 14446 (fa)
Internal Revenue Service Form 14446 (fa) is used to report information about a tax fiduciary, which can be completed by VITA/TCE sites or the taxpayer directly. The form revision date on file is 11-2023.
Risk Radar
Scan points- 1Ensure you select the correct location/method in Part I before completing the rest of Form 14446 (fa).
- 2Failing to complete Part I with the correct fiduciary identification information.
- 3Not specifying whether the tax return was prepared by or reviewed for the fiduciary.
- 4Omitting the required contact details (address, phone) in Part I.
- 5Selecting an incorrect method of completion/location in Part I.
Plain English
This form allows a person responsible for managing someone else's taxes (a fiduciary) to provide detailed information to the IRS. It documents how the tax matters are being handled, whether they were reviewed by someone or prepared by them, and includes contact details. Submitting this form helps the IRS track who is handling the tax filing.
Submission Date
- Filing date: 2023-12-27 22:10:14
- 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 a VITA/TCE site or a taxpayer needs to report information about a tax fiduciary, either for preparation assistance or self-preparation.
- Do not use Form 14446 (fa) when the required details can be provided solely through one of the listed methods without needing further explanation on the form itself.
- Check Form 14446 instead when you need to report the information about a tax fiduciary.
Form selector
Use this form or another form?
Taxpayer needs assistance preparing their return
The form is used to document this preparation service.
✓ Check before you continue
Fiduciary requires review or self-preparation
This indicates the method of completion on Form 14446 (fa).
✓ Check before you continue
Need to report a fiduciary without specific assistance/self-prep detail
The form can be used generally for reporting tax fiduciary information.
✓ Check before you continue
Deadline or filing window
The completion date on Form 14446 (fa) serves as a key timing factor. The form is used to document when the tax preparation or review occurred, and this date must be reflected in Part I.
Checklist
What you need before filling it out
General Purpose
Taxpayer or VITA/TCE Site · Form 14446 (fa)
Completion Method
Completed by VITA/TCE site OR Taxpayer · Form 14446 (fa)
Fiduciary Information
Name, address, and contact info of the tax fiduciary · Section I on Page 1
Method of Preparation
Selection from options (e.g., Paper copy, Online) · Form 14446 (fa)
Review/Preparation Type
Choice between Review or Preparation · Form 14446 (fa)
Document Evidence
W-2, Social Security Number, etc. · Section E on Page 1
Before you submit
- 1Ensure the form is completed by either the VITA/TCE site or the taxpayer.
- 2Verify that the specific method of completion (e.g., Paper copy, Online) is selected in Section A through E.
- 3Confirm all required contact information for the tax fiduciary is provided in Section I.
- 4Check that the form indicates whether the service was for Review or Preparation.
- 5If preparing for assistance, ensure supporting documents like W-2s are listed in Section E.
- 6Verify that if you selected a specific method (e.g., D), the corresponding details (like payment type) are filled out.
- 7Confirm that either a signature or typed name/electronic signature is present on the form.
How to file this form
- 1Complete Section I by providing the tax fiduciary's full name, address, and contact information.
- 2Select and complete Section A through E to detail how the return was prepared (e.g., selecting 'Paper copy' in Section A).
- 3Fill out Section II by detailing the interaction/service provided (e.g., setting appointment time or noting document access).
- 4Review all sections, ensuring the form reflects whether it was for Review or Preparation before signing and submitting.
Known limitations
- 1Form 14446 (fa) can be completed by a VITA/TCE site or directly by the taxpayer.
- 2The form is used to report information about a tax fiduciary, and this does not limit its use to only those who have a VITA/TCE site.
- 3If there are no other needs for Form 14446 (fa), the remaining part of the form can be left blank in the taxpayer's section.
- 4The form is used when the tax fiduciary has not been established through a VITA/TCE 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 of IRS Form 14446 (fa) is Revision 11-2023, and the source indicates it is available at www.irs.gov.
What changed or needs a fresh check
- Edition date — confirm the revision date reads 11-2023
- Form number — confirm it is Form 14446 (fa)
- Catalog Number — confirm it is 58162H
- Signature — ensure a signature or typed name/electronic signature is present on the form.
- Mailing address — Not stated in the official source (but the agency is the Internal Revenue Service).
- Deadline — Not stated in the official source.
Quick Facts
Downloads
After you file
- 1Keep Form 14446 (fa) along with all other supporting documents for the record.
- 2If corrections are necessary, they must be made on Form 14446 (fa) itself.
- 3The form should be kept in case of a review process initiated by IRS workers.
- 4Taxpayers can choose to indicate satisfaction or dissatisfaction with the service received when completing Form 14446 (fa).
Sources
- SRCInstructions p.1 — The form is used for tax fiduciary information and can be completed by a VITA/TCE site or the taxpayer.
- SRCInstructions p.1 — A completion must include the VITA/TCE site name, zip code (state, city), street address (SIDN), site identification number, coordinating site number, contact name, and telephone number.
- SRCInstructions p.1 — Form 14446 (fa) can be completed using methods such as filing electronically (W-2 form, Social Security Number, Tax ID information).
- SRCInstructions p.1 — The completion must include a signature or review by the tax fiduciary on Form 14446 (fa).
- SRCInstructions p.3 — All other supporting documents related to Form 14446 (fa) must be kept along with it.
- SRCInstructions p.2 — Form 14446 (fa) provides guidance on how the tax fiduciary can approach the matter, including methods like in-person, by mail, online, or via phone portal.
- SRCInstructions p.3 — Section III of Form 14446 (fa) is where the taxpayer declares their review status regarding the request for review.
- SRCInstructions p.2 — The form allows tracking and saving confirmation of receipt, which is part of the filing process.
Common confusion points
Who must complete Form 14446 (fa)?
It can be completed by a VITA/TCE site or directly by the taxpayer.
→ Check if the form is being filled out for VITA/TCE use.
What happens if there are no other needs on Form 14446 (fa)?
The remaining part of the form should be left blank in the taxpayer's section.
→ Look at the bottom of Page 1 to confirm this instruction.
How is satisfaction reported?
Satisfaction or dissatisfaction with the service received must be indicated on Form 14446 (fa).
→ Check Section III on Page 3 for the declaration regarding satisfaction.
What if a review process happens?
The taxpayer should indicate whether they have had a review process or not on Form 14446 (fa).
→ This is stated in the context of reporting service received on Page 3.
Can I fill it out without a VITA/TCE site?
Yes, the form can be completed by the taxpayer directly even if there is no established VITA/TCE site.
→ This is mentioned early on Page 1 regarding when the form should be used.
What must be kept with Form 14446 (fa)?
All other supporting documents related to Form 14446 (fa) must be kept along with it.
→ This instruction appears at the top of Page 3.
Workflow map
Related forms and next steps
Before
Current
After
⚠ If something goes wrong
- Corrections must be made directly on Form 14446 (fa).
Questions about IRS Form 14446-FA
What is IRS Form 14446-FA used for?
This form allows a person responsible for managing someone else's taxes (a fiduciary) to provide detailed information to the IRS. It documents how the tax matters are being handled, whether they were reviewed by someone or prepared by them, and includes contact details. Submitting this form helps the IRS track who is handling the tax filing.
Who must file IRS Form 14446-FA?
The Internal Revenue Service Form 14446 (fa) must be completed by a taxpayer acting as a fiduciary for another person. This applies to those completing the VITA/TCE site or the taxpayer themselves.
What information does IRS Form 14446-FA require?
Part I of Form 14446 (fa) identifies the fiduciary, while Part II provides details on the tax matters being addressed. The form also includes sections detailing the method and location of preparation or review.
When is IRS Form 14446-FA due?
The timing is generally related to when the taxpayer completes the VITA/TCE site or prepares the tax return. Specific deadlines are tied to the completion date, as stated in Part I.
Where do I file IRS Form 14446-FA?
Filing can be done through a VITA/TCE site, and the form itself shows it is available for filing by mail or electronically. The form allows for routing based on how the preparation or review was conducted.
How do I complete IRS Form 14446-FA?
First, complete Part I with identifying information and method of completion. Next, fill out Part II detailing the specific tax matters being handled. The form must be signed or prepared by the fiduciary for the process to be official.
What happens if IRS Form 14446-FA is filed incorrectly?
If Form 14446 (fa) is completed incorrectly, the IRS may require further clarification regarding the tax matters presented. Failure to provide necessary details can necessitate follow-up actions by the fiduciary or taxpayer.
Who must complete Form 14446 (fa)?
It can be completed by a VITA/TCE site or directly by the taxpayer. Check if the form is being filled out for VITA/TCE use.
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