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Official form guide
Form 14446-FR: 14446 (fr)
IRS Form 14446-FR is a consent document for taxpayers using virtual VITA/TCE programs, confirming they agree to electronic preparation, data sharing, and IRS inspection. Consent lasts one year if no duration is specified.
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IRS Form 14446-FR - 14446 (fr)
IRS Form 14446-FR is a consent document for taxpayers using virtual VITA/TCE programs, confirming they agree to electronic preparation, data sharing, and IRS inspection. Consent lasts one year if no duration is specified.
Risk Radar
Scan points- 1Failing to sign the consent form prevents virtual tax preparation.
- 2Omitting the site name or address in Part I
- 3Leaving the site identification number (SIDN) blank
- 4Not describing the virtual VITA/TCE method used
- 5Failing to provide the taxpayer’s signature
Plain English
This form lets the taxpayer give permission for a VITA/TCE site to prepare their return online and share the data. It also asks if the IRS may review the return. Both spouses must sign on joint returns.
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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Glossary Terms
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What this form is for
- Use this form when the taxpayer leaves the site property after providing documents and the virtual VITA/TCE program requires consent for data transfer and IRS inspection.
- Do not use it when the taxpayer remains on the site property and does not leave their documents, as the form is not required.
- Check Form 14446 (fr) instead when the site operates an in‑person VITA/TCE program without virtual data transfer.
Form selector
Use this form or another form?
Taxpayer leaves site property after submitting documents
Consent required for virtual data transfer and IRS inspection
✓ Verify the taxpayer has left the site before signing
Site uses deposit method with on‑site data retention
Consent needed for future quality review on the same site
✓ Confirm method description is completed
Site uses hand‑off method sending data to another site
Consent required for remote processing and secure file sharing
✓ Ensure virtual disclosure section is filled
Deadline or filing window
Not stated in the official source
Checklist
What you need before filling it out
Nom du site
Site name · Part I of the form
Adresse du site (rue, ville, état, code postal)
Full site address · Part I of the form
Numéro d'identification du site (SIDN)
Site ID number · Part I of the form
Consentement à l’inspection IRS
Yes/No selection · Inspection consent question (page 3)
Durée du consentement
Specified duration or leave blank · Consent disclosure section (page 3)
Signature (électronique)
Electronic or typed signature · Signature block (page 3)
Before you submit
- 1Verify the site name is entered exactly as recorded
- 2Confirm the site address includes street, city, state, and postal code
- 3Enter the site identification number (SIDN) in its field
- 4Select the virtual method (dépot or prise en charge) that matches the site’s process
- 5Describe the communication channel used to share the completed return
- 6Indicate how the taxpayer will sign (in person or electronically) and the software if electronic
- 7State when the electronic submission will occur (immediately or end of day)
- 8Provide the taxpayer’s consent for IRS inspection by checking Yes or No
- 9If a specific consent duration is desired, specify the period
- 10Add the taxpayer’s electronic or typed signature and date
- 11Review the TIGTA contact information for reporting misuse
How to file this form
- 1Complete Part I with site information and the chosen virtual method
- 2Fill the taxpayer consent sections, including inspection consent and optional duration
- 3Add the taxpayer’s electronic or typed signature and date
- 4Review all entries for completeness and accuracy
- 5Submit the completed Form 14446 (fr) to the IRS via the designated electronic portal
- 6Retain a copy of the signed form for your records
Known limitations
- 1Form 14446 is not required when the taxpayer remains on the site property (deposit site) — Form p.1
- 2Form 14446 is required if the taxpayer leaves the site property after leaving tax documents — Form p.1
- 3Form 14446 applies only when the interview and/or quality review are not performed in person between the taxpayer and the VITA/TCE volunteer — 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.
Almost done reviewing the fields?
Fillable formOpen in Editor->The form is the November 2023 revision (Rev. 11‑2023) and is the current edition listed on the IRS website; the source does not specify any changes from prior versions.
What changed or needs a fresh check
- Edition date — confirm the revision reads 11‑2023 on the form
- Fee — Not stated in the official source
- Mailing address — Not stated in the official source
- Signature — confirm an electronic or typed signature is provided in the signature block
- Site identification number (SIDN) — ensure the SIDN is entered in the designated field
Quick Facts
Downloads
After you file
- 1Keep the completed Form 14446 on the site together with all other required documents — Form p.3
- 2Expect IRS to randomly select the site for verification of the prepared return — Form p.3
- 3If IRS finds errors, the site must make the necessary corrections — Form p.3
- 4IRS does not retain any personal data from the verified return — Form p.3
- 5Retain a personal copy of the form for your records — Not stated in the official source — verify on the agency site
Sources
- SRCForm 14446 not required when taxpayer stays on site property — Form p.1
- SRCForm 14446 required if taxpayer leaves site property after leaving documents — Form p.1
- SRCForm applies only when interview/quality not performed in person — Form p.1
- SRCCompleted Form 14446 kept on site with other documents — Form p.3
- SRCIRS may randomly select sites for verification — Form p.3
- SRCIf errors found, site must correct — Form p.3
- SRCIRS does not retain personal data from verified return — Form p.3
- SRCRetention of personal copy not stated in official source — verify on the agency site
- SRCContact method explanation required but not detailed — Not stated in the official source — verify on the agency site
- SRCSignature capture and storage process not detailed — Not stated in the official source — verify on the agency site
Common confusion points
Do I need to fill Form 14446 if I stay in the same room?
The rule about deposit sites applies only when the taxpayer never leaves the site property
→ Confirm whether you left the site property after leaving your documents; if not, the form is not required.
What methods can the site use to contact me for more information?
The form requires the site to explain the contact method, but the specific channels are not listed
→ Ask the site to describe the exact communication method they will use.
How is my consent signature captured and stored?
Part II asks how the form is signed, received, and stored, but does not detail the process
→ Verify that the site has a documented procedure for signing, receiving, and securely storing the consent.
Will the IRS keep my Social Security number after reviewing my return?
Page 3 states the IRS does not retain any personal data from the verified return
→ Check that the IRS confirmation mentions no data retention.
Is this form needed for in‑person VITA/TCE assistance?
The form is described as necessary when interview/quality review are not performed in person
→ Confirm that your assistance is virtual; if it is in person, the form is not required.
How long does my consent remain valid?
The form does not specify a consent duration
→ Verify with the site what term applies; if none is given, assume the consent lasts one year.
Workflow map
Related forms and next steps
Current
After
Often used with
⚠ If something goes wrong
- Form 14446 (fr) – allows the IRS to select the site for random checks and require corrections.
Questions about IRS Form 14446-FR
What is IRS Form 14446-FR used for?
This form lets the taxpayer give permission for a VITA/TCE site to prepare their return online and share the data. It also asks if the IRS may review the return. Both spouses must sign on joint returns.
Who must file IRS Form 14446-FR?
The taxpayer (contribuable) who is using a virtual VITA/TCE service must file this form, and both spouses must sign if filing jointly.
What information does IRS Form 14446-FR require?
The form collects site identification (name, address, SIDN, coordinator, contact phone), the virtual method used, and the taxpayer’s personal details (name, birth date, phone, email) plus consent signatures.
How do I complete IRS Form 14446-FR?
The VITA/TCE site completes Part I with its name, address, SIDN, coordinator, and contact phone, then describes the virtual method used. The taxpayer provides name, birth date, phone, email and signs electronically or by typed uppercase. For joint returns, both spouses sign and date the form. If no consent duration is entered, it defaults to one year from the signature date.
What happens if IRS Form 14446-FR is filed incorrectly?
If the form is not signed, the site may be unable to prepare the tax return using the virtual process.
Do I need to fill Form 14446 if I stay in the same room?
The rule about deposit sites applies only when the taxpayer never leaves the site property Confirm whether you left the site property after leaving your documents; if not, the form is not required.
What methods can the site use to contact me for more information?
The form requires the site to explain the contact method, but the specific channels are not listed Ask the site to describe the exact communication method they will use.
How is my consent signature captured and stored?
Part II asks how the form is signed, received, and stored, but does not detail the process Verify that the site has a documented procedure for signing, receiving, and securely storing the consent.
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