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Official form guide
Form 14446-IT: 14446 (it)
IRS Form 14446 (it) is required when acceptance/interview and/or quality control occur without in-person interaction between the taxpayer and a VITA/TCE volunteer. The form's revision date is 11-2023.
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IRS Form 14446-IT - 14446 (it)
IRS Form 14446 (it) is required when acceptance/interview and/or quality control occur without in-person interaction between the taxpayer and a VITA/TCE volunteer. The form's revision date is 11-2023.
Risk Radar
Scan points- 1Failing to specify which virtual method (A through E) was used in Part I is a critical omission.
- 2Failing to list the Site ID Number (SIDN) in Part I.
- 3Not specifying which virtual method (A-E) was used on Form 14446 (it).
- 4Omitting details on how appointment booking is handled in Part II.
- 5Forgetting to document how taxpayer consent is acquired for the process.
Plain English
This form documents how your tax return was prepared when you did not meet with a volunteer face-to-face. It explains which method was used—like accepting documents at one site for processing elsewhere—and details the specific steps taken by the service center. This ensures that everyone involved knows exactly how your taxes were handled.
Submission Date
- Filing date: 2023-12-27 22:10:22
- 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 acceptance/interview and/or quality control occur without in-person interaction between the taxpayer and a VITA/TCE volunteer.
- Do not use it when the taxpayer remains at the site (e.g., waiting in another room or vehicle) AND does not leave their tax documents behind.
- Check Form 14446 (it) instead when the situation involves specific virtual processing methods listed in Part I.
Form selector
Use this form or another form?
Taxpayer leaves documents at site but leaves the post
The taxpayer is required to complete this form because they abandoned the station.
✓ Check before you continue
Acceptance/interview happens across different locations
This indicates a data transfer between two or more sites for processing or review.
✓ Check before you continue
Processing is done only at one central location
This site receives declarations from other acceptance sites to process and/or review them.
✓ Check before you continue
Deadline or filing window
The form is required when remote interaction occurs during tax preparation. It does not state a specific due date, but it pertains to the process where documentation is handled remotely at various sites.
Checklist
What you need before filling it out
Part I: Site Delivery Method
The site must specify contact methods if more information is needed · Part I (Site delivery)
Part III: Review Consent
Check the box/answer 'Yes' or 'No' regarding IRS review of accuracy · Part III (Review consent)
Virtual Procedure Acceptance
Confirm acceptance of using the site's virtual process · Part III (Virtual info)
Name in Print
Provide the full name for all required parties (taxpayer, spouse if applicable) · Part I & III
Site Identification Number (SIDN)
The specific numerical identifier for the site · Part I
Before you submit
- 1Ensure all required fields in Part I are completed, including Site Address and SIDN.
- 2Confirm that the appropriate virtual method (A, B, C, D, or E) is correctly selected/described for the site.
- 3Verify the taxpayer has answered 'Yes' or 'No' regarding consent to IRS review in Part III.
- 4If a spouse is filing jointly, ensure their Name in Print, DOB, Phone, and Email are included in Part III.
- 5Check that either an electronic signature OR a handwritten/typed signature is provided for the taxpayer.
- 6Confirm the Date of Birth (DOB) matches the information on supporting documents.
- 7If applicable, verify the Site Coordinator's Name is listed correctly in Part I.
How to file this form
- 1Complete all required fields in Part I by detailing the site's name, address, SIDN, and contact person information.
- 2Specify which virtual method (A through E) the site uses to process the income tax return.
- 3In Part III, indicate whether the taxpayer consents to their declaration being reviewed by an IRS employee for accuracy.
- 4Sign or electronically confirm agreement with the procedures listed in Part III and provide all necessary personal identifying information.
Known limitations
- 1The Modulo 14446 (it) is not required if the taxpayer remains at the site while documents are left there, even if they leave the immediate service area.
- 2If a taxpayer leaves their tax documents at a site and then leaves the station for any reason, the taxpayer must complete Form 14446 (it).
- 3Sites where taxpayers do not abandon the post (e.g., waiting in another room or vehicle) are NOT considered Delivery Sites.
- 4A site that only processes/reviews returns generally cannot be visited by the taxpayer, even by appointment.
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 the source indicates this form belongs to Catalog Number 39572Z.
What changed or needs a fresh check
- Edition date — confirm the revision date reads 11-2023
- Catalog Number — confirm it is 39572Z
- Mailing address — Not stated in the official source (but the form header lists www.irs.gov)
- Signature — ensure all required fields have a signature or electronic/typed confirmation.
Quick Facts
Downloads
After you file
- 1The third page of Form 14446 (it) will be retained at the processing site along with all other required documents.
- 2If the taxpayer opts out of the review process on Form 14446 (it), this does not affect services provided by that site.
- 3When selected for review, the IRS may correct errors found during the quality control process.
- 4The IRS does not retain any personal data from reviewed tax returns, allowing them to evaluate VITA/TCE processing programs.
Sources
- SRCForm 14446 (it) is required when acceptance/interview and/or quality control occur without in-person interaction between taxpayer and VITA/TCE volunteer (Instructions p.1).
- SRCPart I must be completed on the VITA/TCE site (Instructions p.1).
- SRCA Delivery Site keeps identifying data to process the return later at the same site (Instructions p.1, Section A).
- SRCAn Acceptance Site allows documents to be left to process/review at another location (Instructions p.1, Section B).
- SRCPart II requires indicating how each procedure will be handled remotely (e.g., appointment booking method) (Instructions p.2).
- SRCThe third page of Form 14446 (it) is kept at the site with all other required documents (Instructions p.3).
Common confusion points
What is a 'Delivery Site'?
It's a site that keeps identifying data (SSN, W-2, etc.) and processes the return later at the same location.
→ Check if the form describes staying at the site while documents are left.
When must I fill out Form 14446 (it)?
You must file it when acceptance/interview or quality control happens without in-person interaction between you and a volunteer.
→ Confirm the service was virtual before filling out Part I.
What is the difference between Acceptance Site and Delivery Site?
A Delivery Site processes later at the same location; an Acceptance Site lets you leave documents to be processed/reviewed at another location.
→ Review definitions in Part I, sections A vs. B.
If my site uses a 'Combined' procedure, what does that mean?
It means the site processes returns for other permanent or temporary acceptance sites and offers appointment assistance.
→ Look under Section D of Part I to confirm this description.
What if I sign electronically but have a spouse filing jointly?
You must provide your own signature/consent information AND list your spouse's name, DOB, phone, email, and signature/consent details on Form 14446 (it).
→ Check the bottom section of Part III for dual signing requirements.
Does filling out this form mean my return will be reviewed by the IRS?
If you check 'Yes' to the review question in Part III, your return accepts that it may be reviewed by an IRS employee.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- If errors are found during review, the site will make the necessary corrections to the return.
Questions about IRS Form 14446-IT
What is IRS Form 14446-IT used for?
This form documents how your tax return was prepared when you did not meet with a volunteer face-to-face. It explains which method was used—like accepting documents at one site for processing elsewhere—and details the specific steps taken by the service center. This ensures that everyone involved knows exactly how your taxes were handled.
Who must file IRS Form 14446-IT?
The form is required when acceptance/interview and/or quality control occur without in-person interaction between a taxpayer and a VITA/TCE volunteer.
What information does IRS Form 14446-IT require?
Part I collects details about the site, such as the Site ID Number (SIDN) and contact information. Part II describes the specific procedure used by the site to assist taxpayers remotely.
When is IRS Form 14446-IT due?
The form is required when the acceptance/interview or quality control happens without in-person interaction; there is no single filing deadline stated for the form itself, but it relates to the tax preparation process.
How do I complete IRS Form 14446-IT?
The filer completes Part I on the VITA/TCE site first. Then, in Part II, they detail how each remote procedure is managed. The form concludes with accepting the virtual process and requires signatures (electronic or handwritten) from the taxpayer and spouse if filing jointly.
What happens if IRS Form 14446-IT is filed incorrectly?
If a taxpayer believes their tax return data was disclosed or used improperly without legal authorization or consent, they must contact the Treasury Inspector General for Tax Administration (TIGTA).
What is a 'Delivery Site'?
It's a site that keeps identifying data (SSN, W-2, etc.) and processes the return later at the same location. Check if the form describes staying at the site while documents are left.
When must I fill out Form 14446 (it)?
You must file it when acceptance/interview or quality control happens without in-person interaction between you and a volunteer. Confirm the service was virtual before filling out Part I.
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