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Official form guide
Form 14446-HT: 14446 (ht)
IRS Form 14446 is the Virtual VITA/TCE Taxpayer Consent form required when any portion of a tax return preparation is performed without in‑person interaction between the taxpayer and a VITA/TCE volunteer. Taxpayers must complete it to authorize virtual services.
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IRS Form 14446-HT - 14446 (ht)
IRS Form 14446 is the Virtual VITA/TCE Taxpayer Consent form required when any portion of a tax return preparation is performed without in‑person interaction between the taxpayer and a VITA/TCE volunteer. Taxpayers must complete it to authorize virtual services.
Risk Radar
Scan points- 1Failing to obtain the taxpayer’s signature invalidates the virtual VITA/TCE consent.
- 2Leaving the site name blank in Part I prevents identification of the VITA/TCE location.
- 3Omitting the site’s address (street, city, state, ZIP) in Part I violates the required site information.
- 4Failing to include the site identification number (SIDN) in Part I.
- 5Not obtaining the taxpayer’s signature in the consent section on page 3.
Plain English
This form records a taxpayer’s permission for a virtual VITA/TCE program to prepare their return. It explains how the site will collect personal documents, verify identity, and communicate with the taxpayer. The taxpayer signs to agree to the virtual process.
Submission Date
- Filing date: 2023-12-27 22:10:09
- 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 any part of the tax return preparation is conducted without in‑person interaction between the taxpayer and a VITA/TCE volunteer.
- Do not use it when the taxpayer remains on‑site for the entire preparation, i.e., when there is in‑person interaction.
- Check Form W-2 instead when you need to verify the taxpayer’s wage and tax statements.
Form selector
Use this form or another form?
Taxpayer provides only wage data
Wage information is essential for preparing the return
✓ Verify SSN and amounts on W-2 match
Volunteer needs taxpayer consent for virtual services
Consent is required before any virtual preparation
✓ Ensure signature and date are entered
Site collects identity documents remotely
Identification documents support identity validation
✓ Confirm copies of ID and SSN are attached
Deadline or filing window
Not stated in the official source.
Checklist
What you need before filling it out
Site identification number (SIDN)
Site ID number · Part I
Virtual method description
Description of virtual VITA/TCE process · Part I
Signature of taxpayer
Signed consent · Page 3
Date of consent
Date field · Page 3
IRS employee evaluation consent
Yes/No selection · Page 3
Before you submit
- 1Verify the site name is entered in Part I.
- 2Verify the site address (street, city, state, ZIP) is complete.
- 3Verify the site identification number (SIDN) is entered.
- 4Verify the coordinator’s name and contact information are provided.
- 5Verify the virtual method description accurately reflects the process.
- 6Verify the taxpayer’s signature and date are on Page 3.
- 7Verify the taxpayer selected “Yes” for IRS employee evaluation if applicable.
- 8Verify the completed form uses the Rev. 11‑2023 edition.
How to file this form
- 1Complete Part I with site information.
- 2Complete Part II describing each virtual process step.
- 3Obtain the taxpayer’s signature on the consent page.
- 4Submit the signed Form 14446 (ht) electronically or by mail and retain a copy for records.
Known limitations
- 1Form not required when the taxpayer remains at the VITA/TCE site and does not leave the premises — [Form p.1]
- 2Form not required for sites where the taxpayer does not leave the space, such as waiting in another room or a vehicle; these are not considered deposit sites — [Form p.1]
- 3Form applies only to virtual VITA/TCE processes; in‑person interactions do not trigger the requirement — [Form p.1]
- 4If the taxpayer leaves tax documents on the site and then departs for any reason, they must complete Form 14446 — [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 Rev. 11‑2023 edition; the source does not indicate any later revision or changes.
What changed or needs a fresh check
- Edition date — confirm the form shows Rev. 11‑2023
- Fee — Not stated in the official source
- Mailing address — Not stated in the official source
- Signature — confirm the taxpayer’s signature appears on the consent page
Quick Facts
Downloads
After you file
- 1Keep the completed Form 14446 at the VITA/TCE site together with other required documents — [Form p.3]
- 2IRS will not retain any personal information from the tax return after it has been verified — [Form p.3]
- 3The site must retain the signed consent (Form 14446) for its records — [Form p.2]
- 4The site must explain the method it will use to contact the taxpayer if additional information is needed — [Form p.2]
Sources
- SRCForm not required when the taxpayer stays on site and does not leave the premises — [Form p.1]
- SRCSites where the taxpayer does not leave the space (e.g., waiting room, vehicle) are not considered deposit sites — [Form p.1]
- SRCForm applies to virtual VITA/TCE methods — [Form p.1]
- SRCIf the taxpayer leaves tax documents on the site and then departs, they must complete Form 14446 — [Form p.1]
- SRCThe completed Form 14446 stays at the site with other required documents — [Form p.3]
- SRCIRS does not retain any personal information after verification — [Form p.3]
- SRCThe site must sign, receive, and store Form 14446 — [Form p.2]
- SRCThe site must explain the method it will use to contact the taxpayer for additional information — [Form p.2]
Common confusion points
Do I need to fill Form 14446 if I never leave the VITA site?
The form is only required when the taxpayer leaves the site after leaving documents.
→ Confirm whether you stayed on site for the entire process; if yes, no form needed.
Is the form required for a virtual VITA appointment where I never meet a volunteer in person?
Virtual VITA/TCE processes trigger the requirement.
→ Verify that any part of preparation is done remotely; if so, complete the form.
What if the site is just a waiting area and I don’t provide documents there?
Sites that are not deposit sites (e.g., waiting rooms, vehicles) are excluded.
→ Check if the location was used to deposit personal documents; if not, the form isn’t required.
Can the IRS keep my personal information after they verify my return?
IRS policy states they do not retain personal data after verification.
→ Ensure the IRS confirmation indicates data deletion.
Do I need to keep the signed Form 14446 at the site?
The site must store the signed consent for its records.
→ Confirm the site has stored the form securely.
What method will the site use to contact me for additional info?
The site must explain its communication method in the consent process.
→ Ask the site to describe how they will reach you (phone, email, etc.).
Workflow map
Related forms and next steps
Current
After
Often used with
⚠ If something goes wrong
- Form 14446 – documents consent and is used to correct errors identified during IRS evaluation.
Questions about IRS Form 14446-HT
What is IRS Form 14446-HT used for?
This form records a taxpayer’s permission for a virtual VITA/TCE program to prepare their return. It explains how the site will collect personal documents, verify identity, and communicate with the taxpayer. The taxpayer signs to agree to the virtual process.
Who must file IRS Form 14446-HT?
Taxpayers who use a virtual VITA/TCE service with no face‑to‑face contact must file IRS Form 14446.
What information does IRS Form 14446-HT require?
The form collects the site’s name, address, identification number, coordinator contact details, and a step‑by‑step description of the virtual preparation process, including appointment, consent, document collection, identity verification, interview, preparation, review, signing and electronic filing.
How do I complete IRS Form 14446-HT?
First, Part I is completed with the site’s identifying information. Next, Part II details each virtual VITA/TCE step, from scheduling the appointment to electronic submission of the return. The taxpayer must sign the consent section on page 3, confirming agreement to the described procedures. The signed form is retained by the site to authorize the virtual preparation.
What happens if IRS Form 14446-HT is filed incorrectly?
If the taxpayer does not sign the form, the VITA/TCE program may be unable to prepare the return. Missing consent can halt the virtual preparation process.
Do I need to fill Form 14446 if I never leave the VITA site?
The form is only required when the taxpayer leaves the site after leaving documents. Confirm whether you stayed on site for the entire process; if yes, no form needed.
Is the form required for a virtual VITA appointment where I never meet a volunteer in person?
Virtual VITA/TCE processes trigger the requirement. Verify that any part of preparation is done remotely; if so, complete the form.
What if the site is just a waiting area and I don’t provide documents there?
Sites that are not deposit sites (e.g., waiting rooms, vehicles) are excluded. Check if the location was used to deposit personal documents; if not, the form isn’t required.
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