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Official form guide
Form 14446-FR: 14446 (fr)
IRS Form 14446 (fr) is a consent form required for VITA/TCE virtual tax assistance programs. This form documents the taxpayer's agreement to the virtual preparation process and states that if not done in person, the site must explain the process.
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IRS Form 14446-FR - 14446 (fr)
IRS Form 14446 (fr) is a consent form required for VITA/TCE virtual tax assistance programs. This form documents the taxpayer's agreement to the virtual preparation process and states that if not done in person, the site must explain the process.
Risk Radar
Scan points- 1Failing to sign the document means the VITA/TCE site may not be able to prepare your tax return using this virtual process.
- 2Failing to list the Site Name and Address in Part I when using VITA/TCE assistance.
- 3Not indicating whether the taxpayer consents to having their return inspected by an IRS employee.
- 4Omitting the required signature or date of birth on Form 14446 (fr).
- 5Failing to specify a duration for consent if it is not one year.
Plain English
This form allows a taxpayer to agree to have their income taxes prepared using a virtual system instead of meeting with a volunteer face-to-face. It details how the tax return will be handled digitally, including who manages it and how data is shared. The signature confirms acceptance of these digital procedures.
Submission Date
- Filing date: 2023-12-27 22:10:33
- 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 receiving or undergoing an interview and/or quality review for VITA/TCE assistance that is not conducted in person between the taxpayer and the VITA/TCE volunteer.
- Do not use this form if the taxpayer remains on the site property (e.g., waiting in another room) while documents are left there, as they will not be required to fill out Form 14446.
- Check no other specific form is mentioned for primary filing purposes, but verify details regarding data disclosure consent against Form 14446 itself.
Form selector
Use this form or another form?
Taxpayer uses a Site Support method where they leave the property after submitting documents
This form confirms acceptance of virtual processes when in-person interaction is not continuous.
✓ Check Part I for site details.
Site utilizes a 'Deposit' method but the taxpayer leaves the site property at some point during preparation or review
The requirement to fill out Form 14446 is triggered by leaving the site property, even if documents were left behind.
✓ Verify specific contact methods in Part I.
Taxpayer accepts data disclosure for one year without specifying a duration on Form 14446
If no duration is specified, the consent remains valid for one year from the date of signature, as per page 3.
✓ Ensure dates match signatures.
Deadline or filing window
The consent provided on Form 14446 (fr) is valid for a specified duration or, if unspecified, it remains valid for one year from the date of signature. The form itself does not state a specific filing deadline, but acceptance allows preparation within the program's timeline.
Checklist
What you need before filling it out
Part I: Site Information
Site Name, Address, SIDN, Coordinator Name, Contact Phone Number · Page 1
Method Used (Deposit/Support)
Selection of A or B on page 1 · Page 1
Data Sharing Consent Duration
Specify duration, or accept default of one year · Page 3
Taxpayer Signature/Acceptance
Electronic signature OR typed/printed signature on page 3 · Page 3
Data Disclosure Consent Acceptance
Checking 'Oui' (Yes) or 'Non' (No) for inspection review · Page 3
Form Purpose Statement
The site must explain the process used to prepare the tax return · Page 1
Before you submit
- 1Verify that Part I is completely filled out by the VITA/TCE site.
- 2Confirm which virtual methods (Deposit or Support) are used for preparing the tax return on page 1.
- 3Check if the taxpayer accepts data disclosure for review, and specify a duration if desired on page 3.
- 4Ensure that at least one signature is present (electronic OR typed/printed) on page 3.
- 5Verify that the date of birth, phone number, and email address are provided for the primary taxpayer(s).
- 6Confirm the acceptance box ('Oui'/'Non') regarding whether the tax return should be subject to inspection.
- 7If filing jointly, ensure all required fields (Name, DOB, Phone, Email) are completed for both parties.
How to file this form
- 1Complete Part I by filling in the Site Name, Address, SIDN, and Coordinator details provided by the VITA/TCE site.
- 2Select the specific virtual method(s)—Deposit (A) or Support (B)—that the site uses to prepare the tax return on page 1.
- 3Indicate whether the taxpayer consents to their return being examined by an IRS employee, and specify the duration of that consent if accepted on page 3.
- 4Sign the document electronically OR type/print your signature, ensuring all required personal information (Name, DOB, Phone, Email) is accurately recorded for yourself and any joint filer on page 3. Proof: Completed Form 14446 (fr).
Known limitations
- 1If the taxpayer does not leave their tax documents at the site and remains on the property, they are considered a 'deposit site' and do not need to fill out Form 14446 (fr).
- 2If the taxpayer leaves their tax documents at the site but subsequently leaves the property for any reason, they must complete Form 14446 (fr).
- 3For a 'support site,' there is no personal interaction between the taxpayer and VITA/TCE volunteers during support, interview, preparation, quality control, or signature if data is sent to another site.
- 4The IRS does not retain any personal data contained on the tax return verified using Form 14446 (fr) for evaluation purposes.
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 (fr) is Revision 11-2023, as noted on page 1. The source does not explicitly point to a separate 'latest information' page but provides the form number and revision date.
What changed or needs a fresh check
- Edition date — confirm Revision 11-2023 on page 1.
- Form Number — confirm Form 14446 (fr) is used.
- Mailing address — Not stated in the official source (though the Treasury/IRS context implies standard IRS addresses).
- Signature — confirm that at least one signature (electronic or typed/printed) is provided on page 3.
Quick Facts
Downloads
After you file
- 1Retain a copy of IRS Form 14446 (fr) for record-keeping.
- 2The form must be used when receiving/interviewing and/or conducting quality review is not done in person between the taxpayer and the VITA/TCE volunteer.
- 3If a site uses the 'Deposit Site' method, it must explain how it will contact the taxpayer if more information is needed.
- 4The form should be used when the taxpayer leaves their tax documents at the site and subsequently leaves the property for any reason.
Sources
- SRCInstructions p.1 — Form 14446 (fr) is required when reception/interview and/or quality review are not done in person between the taxpayer and the VITA/TCE volunteer.
- SRCInstructions p.1 — Part I requires listing the Site Name, Address, SIDN, Site Coordinator Name, Contact Number, and Phone Number.
- SRCInstructions p.1 — A 'Deposit site' means the site keeps Personally Identifiable Information (SSNs, W-2s, etc.) for preparation on the same site.
- SRCInstructions p.1 — B a 'Support site' involves the taxpayer entering data on one site while preparation/quality review occurs on another site.
- SRCInstructions p.2 — Part II requires explaining how the site manages 9 specific processes, including appointment scheduling and voter authentication methods.
- SRCInstructions p.3 — Page three of Form 14446 (fr) will be kept on the site with all other required documents.
- SRCNot stated in the official source — verify on the agency site: The exact deadline for filing this form is not specified, only that it is necessary when virtual services are used.
Common confusion points
When does this form apply if I am using a virtual service?
It is needed when reception/interview and/or quality review are not done in person between the taxpayer and the VITA/TCE volunteer.
→ Check if the site explains the process to the taxpayer.
What's the difference between a 'deposit site' and a 'support site'?
A deposit site keeps data on-site, while a support site sends data to another site for preparation/quality control.
→ Review Part I of Form 14446 (fr) to see which method is used.
If the taxpayer stays in another room at the same location, am I still filing?
Yes, this scenario counts as a 'deposit site' because the taxpayer does not leave the property of the site.
→ Look for the specific note regarding staying on the site.
What must the site explain about data transfers under 'Support Site'?
The site must explicitly detail the process and consent, including virtual procedures for sending documents via a secure file-sharing system to a designated volunteer.
→ Review Part I, section B of Form 14446 (fr).
If my form is verified by the IRS, what happens to my personal data?
The IRS does not keep any personal data contained on your verified tax return for evaluation purposes.
→ Confirm this statement in Part III of Form 14446 (fr).
What information must be included in Part II regarding 'Quality Control'?
This section requires an explanation of where the tax return is controlled and how the reviewer accesses the documents.
→ Check Page 2, Part II for details on quality control.
Does the site need to explain risks when transferring data?
Yes, if applicable, volunteers must inform the taxpayer about the risks associated with transferring their data from one site to another.
→ This requirement is mentioned in the introduction on Form 14446 (fr).
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- If errors are detected during IRS verification, the site makes corrections to the return documented via Form 14446 (fr).
Questions about IRS Form 14446-FR
What is IRS Form 14446-FR used for?
This form allows a taxpayer to agree to have their income taxes prepared using a virtual system instead of meeting with a volunteer face-to-face. It details how the tax return will be handled digitally, including who manages it and how data is shared. The signature confirms acceptance of these digital procedures.
Who must file IRS Form 14446-FR?
The form must be completed by the taxpayer who wishes to use the virtual VITA/TCE program for preparing their income tax return.
What information does IRS Form 14446-FR require?
Part I collects information from the VITA/TCE site, including the Site Name and its Street Address. The document also gathers consent regarding whether the filing should be subject to inspection by an IRS employee.
When is IRS Form 14446-FR due?
The form's validity period is determined by the date of signature; if no duration is specified, the consent remains valid for one year from the signing date.
How do I complete IRS Form 14446-FR?
First, Part I must be filled out by the VITA/TCE site with details like the Site Name and SIDN. Next, the taxpayer indicates whether they consent to the inspection process (Yes/No). Finally, the taxpayer signs or initials electronically, providing their name and date of birth.
What happens if IRS Form 14446-FR is filed incorrectly?
If the taxpayer chooses not to sign Form 14446 (fr), it is possible that the site will not be able to prepare their tax return using the required virtual process.
When does this form apply if I am using a virtual service?
It is needed when reception/interview and/or quality review are not done in person between the taxpayer and the VITA/TCE volunteer. Check if the site explains the process to the taxpayer.
What's the difference between a 'deposit site' and a 'support site'?
A deposit site keeps data on-site, while a support site sends data to another site for preparation/quality control. Review Part I of Form 14446 (fr) to see which method is used.
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