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Official form guide
Form 14446-KR: 14446 (ko)
IRS Form 14446 (ko) is a Voter/TCE Taxpayer Consent form used when processing or interviewing taxpayers in a non-in-person setting. This form requires the office to explain procedures and warn of data transfer risks.
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IRS Form 14446-KR - 14446 (ko)
IRS Form 14446 (ko) is a Voter/TCE Taxpayer Consent form used when processing or interviewing taxpayers in a non-in-person setting. This form requires the office to explain procedures and warn of data transfer risks.
Risk Radar
Scan points- 1Failure to obtain a signature/consent means the tax return may not be filed using that specific procedure.
- 2Filing without listing the correct Office Name in Part I.
- 3Not specifying which VITA/TCE method is used (A-E) in Part I.
- 4Omitting the required office contact telephone number in Part I.
- 5Forgetting to obtain a signature for joint filers on Part III.
Plain English
This form documents that a taxpayer agrees with how their tax return will be handled by an IRS Volunteer Income Tax Assistance (VITA) or Tax Counseling for Education (TCE) office. It confirms the methods used—whether in-person, drop-off, or entirely online—and assures the taxpayer that the service provider is following proper procedures.
Submission Date
- Filing date: 2023-12-27 22:10:11
- 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 an office needs to document procedures for non-in-person processing, interviews, or quality review between the taxpayer and VITA/TCE volunteers (IRS Form 14446 (ko)).
- Do not use it when the taxpayer remains at the office during the entire process, as this negates the need for IRS Form 14446 (ko).
- Check Form 14446 (ko) itself instead when documenting a specific procedure type, such as 'Drop-off Office' or '100% Online VITA/TCE Procedure'.
Form selector
Use this form or another form?
Taxpayer leaves documents at the office and departs
Taxpayer must fill out this form because they are leaving the office premises with their tax documents.
✓ Check Part I, Section A.
Taxpayer stays at the office but data is sent elsewhere for review
This covers 'Drop-off Office' where the taxpayer remains on site while materials move to another location.
✓ Check Part I, Section A.
Office handles paperwork for taxpayers outside its immediate area
This applies if the office is a 'Complex Office,' assisting visitors/appointments within the region.
✓ Check Part I, Section D.
Deadline or filing window
The trigger for filing is any non-in-person processing or interview. If the taxpayer leaves the office, Form 14446 (ko) must be completed at that time. There are no stated deadlines beyond the immediate need to document consent.
Checklist
What you need before filling it out
Office Name
Office Name · Part I
Office Address
Full address (Street, City, State, ZIP) · Part I
Procedure Type
Drop-off, Drop-off/Intake, Review Only, Complex, 100% Online · Part I
Taxpayer Consent (Part III)
Yes/No checkbox for IRS review consent · Part III
Online Disclosure Agreement
Yes/No checkbox for non-IRS systems · Part III
Taxpayer Name(s)
Full name(s) · Part III
Before you submit
- 1Ensure both spouses sign and date if filing a joint return.
- 2Verify that the office has selected one of the five procedure types listed in Part I (A-E).
- 3Confirm that Part II details all 11 steps, including how the final return is shared/signed.
- 4Check Part III to confirm agreement with IRS review and online data disclosure policies.
- 5For joint filers, complete both Taxpayer Name blocks in Part III.
- 6If submitting electronically, ensure the signature method (e.g., electronic, typed) matches the declaration.
- 7Verify that all required fields in Part I are populated before finalizing.
How to file this form
- 1Complete Part I by filling out your office's name, address, SIDN, and specifying the VITA/TCE method used.
- 2Detail the step-by-step process for tax support in Part II, ensuring all 11 procedural steps are described (e.g., how interviews are conducted).
- 3Complete Part III by indicating consent to IRS review and agreeing to the online disclosure terms.
- 4Sign or electronically sign/type your name(s) and provide required personal details on the final page of Form 14446 (ko), and keep a copy for records.
Known limitations
- 1If a taxpayer remains at the office, Form 14446 (ko) is not required.
- 2Form 14446 (ko) must be completed when a taxpayer leaves the office premises for any reason after leaving tax documents there.
- 3For Drop-off offices, if the taxpayer stays within the same office but moves to another room or vehicle, it is not considered a drop-off procedure.
- 4If an office uses the 100% Online VITA/TCE process, it must explain this specific procedure and consent.
- 5For married couples filing jointly, both spouses must sign Form 14446 (ko) and provide a date.
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, dated November 2023. The source provides the revision date and does not indicate a separate page for 'latest information,' implying this version is current.
What changed or needs a fresh check
- Edition date — confirm Revision 11-2023.
- Catalog Number — confirm 68079X.
- Mailing address — Not stated in the official source (requires filling out Part I).
- Signature — confirm both taxpayer and spouse signature fields are present if filing jointly.
- Form Title — confirm '14446 (ko)' is used on all pages.
Quick Facts
Downloads
After you file
- 1The office keeps the completed Form 14446 (ko) along with all other required documents.
- 2If an error is found during IRS review, the office must make necessary corrections to the tax return.
- 3IRS does not keep the personal information from the reviewed tax returns for evaluation purposes.
- 4A copy of Form 14446 (ko) should be kept by the taxpayer.
Sources
- SRCForm 14446 (ko) is the official title and revision date (Rev. 11-2023) are found on Form p.1.
- SRCThe form is required when processing or interviewing taxpayers in a non-in-person setting, as stated on Form p.1.
- SRCPart I covers information to be filled out by the VITA/TCE office, including Office Name and Address on Form p.1.
- SRCA Drop-off procedure requires the taxpayer to return to sign after submitting documents at the same office (Form p.1).
- SRCIf a taxpayer leaves the premises for any reason while leaving tax documents there, Form 14446 must be completed (Form p.1).
- SRCPart III details the Taxpayer Consent regarding IRS review and online disclosure on Form p.3.
Common confusion points
When do I need to fill out this form?
The office must explain procedures and warn about data transfer risks when processing or interviewing a taxpayer in a non-in-person setting.
→ Check if you are using a VITA/TCE service.
What is the difference between a Drop-off Office and another type of office?
A Drop-off Office holds personal identification information (like SSN, W-2) but requires the taxpayer to return to sign after submitting documents.
→ Verify which procedure your specific office uses.
Does 'staying at the office' always mean you don't need this form?
No; if a taxpayer leaves the premises for *any* reason while leaving documents there, Form 14446 (ko) is needed.
→ Confirm the context of the document submission.
What if I agree to online disclosure but use a non-IRS system?
The federal law states that the information cannot be protected from hacking or breach by IRS notice unless you consent.
→ Ensure your agreement covers the specific technology used.
How long does my consent last for online disclosures?
If no period is specified, the consent remains valid for 1 year from the date of signature.
→ Check if a specific duration was written on the form.
If I don't sign Form 14446 (ko), what happens to my tax return?
The office might not be able to prepare your tax return using that procedure.
→ Confirm the required signatures before submission.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Contact TIGTA by calling 1-800-366-4484 or emailing [email protected] if you believe your information was improperly disclosed/used.
Questions about IRS Form 14446-KR
What is IRS Form 14446-KR used for?
This form documents that a taxpayer agrees with how their tax return will be handled by an IRS Volunteer Income Tax Assistance (VITA) or Tax Counseling for Education (TCE) office. It confirms the methods used—whether in-person, drop-off, or entirely online—and assures the taxpayer that the service provider is following proper procedures.
Who must file IRS Form 14446-KR?
The filer category requiring Form 14446 (ko) includes taxpayers who are using VITA/TCE services and whose data is being processed by an office.
What information does IRS Form 14446-KR require?
Part I collects details about the specific VITA/TCE office, such as its address and SIDN. Part III gathers the taxpayer's consent regarding IRS review of their return.
When is IRS Form 14446-KR due?
The form must be completed when a non-in-person environment is used for processing or interviewing the taxpayer. If the taxpayer leaves the office premises while documents are present, Form 14446 (ko) must be written out.
Where do I file IRS Form 14446-KR?
The form itself does not specify an address for submission; rather, it governs the process within a VITA/TCE office environment. The consent is required when using any of the five described procedures (A through E).
How do I complete IRS Form 14446-KR?
The office must complete Part I with its details first. Then, the taxpayer provides consent in Part III by signing or electronically agreeing to the procedures described. For joint filers, both spouses must sign and date the form.
What happens if IRS Form 14446-KR is filed incorrectly?
If Form 14446 (ko) is not signed, the taxpayer might not be able to file their tax return using the procedure being used.
When do I need to fill out this form?
The office must explain procedures and warn about data transfer risks when processing or interviewing a taxpayer in a non-in-person setting. Check if you are using a VITA/TCE service.
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