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Official form guide
Form 14446-GJ: 14446 (guj)
IRS Form 14446 (guj) is used to document the circumstances under which a VITA/TCE preparer handles tax matters for a taxpayer. This form is required if the preparation is not done by the VITA/TCE preparer themselves.
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IRS Form 14446-GJ - 14446 (guj)
IRS Form 14446 (guj) is used to document the circumstances under which a VITA/TCE preparer handles tax matters for a taxpayer. This form is required if the preparation is not done by the VITA/TCE preparer themselves.
Risk Radar
Scan points- 1If a taxpayer leaves documents at a Drop Off Site but leaves the site afterward, Form 14446 must be completed to document this event.
- 2Failing to document that preparation was not done by the VITA/TCE preparer personally.
- 3Using a Drop Off Site but failing to note that the taxpayer left the site afterward.
- 4Not detailing the method of return sharing when using a virtual process (Part I).
- 5Omitting details on how the appointment was made if an appointment system is used (Part II, item 1).
Plain English
This form documents how a volunteer or staff member prepares taxes for someone else through a VITA/TCE site. It explains whether the work was done in person, virtually, or if the tax data was moved between different sites. Filing this form ensures the IRS knows exactly who handled the taxpayer's return.
Submission Date
- Filing date: 2023-12-27 22:10:12
- 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 tax preparation for VITA/TCE is handled by someone other than the preparer themselves (i.e., when it is not done by the VITA/TCE preparer personally).
- Do not use Form 14446 (guj) if the VITA/TCE preparer handles all aspects of the tax preparation, interview, and/or review themselves.
- Check Form 1041 instead when preparing for a corporate entity.
Form selector
Use this form or another form?
Drop-Off Site
The site accepts documents containing PII (SSNs, Form W-2) and the taxpayer returns later to the same site for preparation/review.
✓ Confirm this is not an Intake Site.
Intake Site
The taxpayer provides PII at a location where the preparer will prepare/review elsewhere (e.g., after an interview).
✓ Check if review can happen back at the intake site.
100% Virtual VITA/TCE Process
All steps occur without face-to-face interaction; virtual process and consent are required.
✓ Verify that a secure file sharing system is used.
Deadline or filing window
The form dictates documentation requirements rather than a strict filing deadline. If a return is prepared using the processes described, the preparer must complete Form 14446 (guj) to record these circumstances. No specific extension period is mentioned in the source.
Checklist
What you need before filling it out
Part I: Site Information
Site Name, Address, SIDN, Coordinator Name, Contact Name, Phone Number · Page 1
Drop-Off Site (A)
Taxpayer documents containing PII (SSNs, Form W-2) · Page 1
Intake Site (B)
Taxpayer's PII and supporting documents · Page 1
Combination Site (D)
Documents prepared for other stationary or temporary intake sites · Page 1
Virtual Process (E)
Consent and Virtual Process details · Page 1
Process Step 8: Review
Tax return reviewed by the reviewer · Page 2
Before you submit
- 1Ensure Part I details (Name, Address, SIDN, etc.) for the site are fully completed.
- 2Confirm which of the five processes (A-E) applies to the tax preparation scenario.
- 3If using a Drop-Off Site, confirm documents were left at that specific location.
- 4If using an Intake Site, verify if data is being sent elsewhere (Interview/Prep/Review).
- 5For all sites, ensure the required process type (A, B, C, D, or E) is clearly identified.
- 6Verify that a secure file sharing system is used for virtual document transfer.
- 7If applicable, confirm the form reflects the necessary consent for virtual interactions.
How to file this form
- 1Complete Part I by entering all required site information (Name, Address, SIDN, etc.).
- 2Indicate which of the five VITA/TCE processes (Drop-Off, Intake, etc.) applies to the service being rendered.
- 3If applicable, ensure the form documents the specific interaction type (e.g., virtual process consent or drop-off confirmation).
- 4Sign and date Form 14446 (guj) before sending it to document the circumstances of tax preparation.
Known limitations
- 1The form is required when tax preparation is conducted by a VITA/TCE preparer and is not handled directly by the VITA/TCE preparer themselves.
- 2If a taxpayer leaves the site unattended (e.g., waiting in another room or vehicle), it is not considered a Drop-Off Site, even if they do not need to fill out Form 14446.
- 3A taxpayer who leaves their tax documents at the site and later leaves the site for any reason must complete Form 14446 again.
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 it is available at www.irs.gov. The source does not specify any changes from a prior revision.
What changed or needs a fresh check
- Edition date — confirm the revision date reads 11-2023.
- Catalog Number — confirm it reads 39697V.
- Official Title — confirm it reads Form 14446 (guj).
- Signature — confirm signature is required on the form itself before sending.
Quick Facts
Downloads
After you file
- 1Taxpayers should be advised of the risk associated with transferring data from one site to another if applicable.
- 2If a Drop-Off Site is used, the taxpayer will return to the same site for review and/or signing related to the tax return.
- 3A copy of Form 14446 must be kept by the preparer (implied, as it documents preparation).
- 4The IRS keeps personal information from reviewed tax returns but does not retain them if the taxpayer chooses not to include their return in the review process.
Sources
- SRCInstructions p.1 — The form is required when preparation is not handled by the VITA/TCE preparer themselves.
- SRCInstructions p.1 — Part I requires documenting Site Name, Address (City, State, Zip Code), SIDN, Site Coordinator Name, Site Contact Name, and Site Contact Telephone Number.
- SRCInstructions p.1 — Process A (Drop-Off Site) involves documents containing PII used later for preparation at the same site.
- SRCInstructions p.2 — Part II details how each process is managed to assist taxpayers remotely.
- SRCInstructions p.3 — The IRS randomly selects free prepared sites for review, and if errors are found, the site will make corrections.
- SRCInstructions p.1 — If a taxpayer leaves the site unattended (e.g., in another room/vehicle), it is not considered a Drop-Off Site, but Form 14446 must still be completed.
- SRCInstructions p.2 — Process 3 requires documenting how intake is performed and securing all documents received.
- SRCInstructions p.1 — The form uses the VITA/TCE method (A through E) to prepare tax returns.
Common confusion points
What is the difference between a Drop-Off Site and another site type?
A Drop-Off Site involves documents containing personally identifiable information (like SSNs or Form W-2) that are used later for preparation at the same site.
→ Check if the site allows taxpayers to leave documents behind while they wait.
When must I fill out this form even if I don't go through all five parts?
The form is required when VITA/TCE preparation isn't done by the preparer themselves, regardless of which specific process (Drop-Off, Intake, etc.) is used.
→ Ensure Part I covers the site details and the relevant process (A-E).
If I use an 'Intake Site,' can my data be sent elsewhere?
Yes, the tax return information from an Intake Site may be sent to another location for interview, preparation, or review.
→ Confirm if the site explicitly states it is an Intake Site (Process B on p.1).
What happens if I use a 'Combination Site'?
A Combination Site prepares returns for other stationary or temporary Intake Sites and assists people who come in via walk-in or appointment.
→ Verify that the site description matches this hybrid function.
Does using a 100% Virtual VITA/TCE process require me to fill out Form 14446?
Yes, the form is required because preparation occurs without any face-to-face interaction between the taxpayer and VITA/TCE volunteers.
→ Look for Process E on page 1.
If I use a 'Partner Preparation/Review Only' site, am I still covered by this form?
Yes, this site can obtain returns from one or more Intake Sites to prepare and/or review them.
→ Check if the site description matches this function (Process C on p.1).
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- If documents are left at a site and the taxpayer leaves for any reason, Form 14446 must be re-completed.
Questions about IRS Form 14446-GJ
What is IRS Form 14446-GJ used for?
This form documents how a volunteer or staff member prepares taxes for someone else through a VITA/TCE site. It explains whether the work was done in person, virtually, or if the tax data was moved between different sites. Filing this form ensures the IRS knows exactly who handled the taxpayer's return.
Who must file IRS Form 14446-GJ?
The filer is required to be a VITA/TCE preparer who handles tax matters for a taxpayer but does not prepare them personally. This applies when the preparation is done by a staff member or volunteer at a VITA/TCE site.
What information does IRS Form 14446-GJ require?
Part I identifies the VITA/TCE site and details how the return is prepared (e.g., Drop Off, Intake Site). Part II describes the specific site process, such as whether an appointment was made or if the return was shared virtually.
When is IRS Form 14446-GJ due?
The source does not state a specific filing deadline date for Form 14446 (guj); rather, it governs when the preparer must document the circumstances of preparation.
Where do I file IRS Form 14446-GJ?
The form's routing depends on the site process described in Part II. The instructions do not specify a single address but dictate how the return is handled by the VITA/TCE site.
How do I complete IRS Form 14446-GJ?
The preparer must fill out Part I first, providing site details like name, address, and SIDN. Then, they detail the process in Part II—for example, noting if an appointment was made or if the return was shared virtually before signing/e-signing.
What happens if IRS Form 14446-GJ is filed incorrectly?
If a taxpayer leaves their tax documents at a Drop Off Site and then leaves the site for any reason, the preparer must complete Form 14446 to document this circumstance.
What is the difference between a Drop-Off Site and another site type?
A Drop-Off Site involves documents containing personally identifiable information (like SSNs or Form W-2) that are used later for preparation at the same site. Check if the site allows taxpayers to leave documents behind while they wait.
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