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Official form guide
Form 14446-PA: 14446 (pa)
IRS Form 14446 (pa) is used to document the process description between a taxpayer and a VITA/TCE volunteer when filing their tax return without face-to-face conversation. This form has an edition revision date of 11-2023.
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IRS Form 14446-PA - 14446 (pa)
IRS Form 14446 (pa) is used to document the process description between a taxpayer and a VITA/TCE volunteer when filing their tax return without face-to-face conversation. This form has an edition revision date of 11-2023.
Risk Radar
Scan points- 1Failing to complete Form 14446 (pa) when leaving documents at the site is a critical error.
- 2Failing to state that the site is using a 'Drop-off Site' method in Part II.
- 3Omitting the required Site Identification Number (SIDN) from Part I.
- 4Not detailing the specific communication channel used for interviews or reviews in Part II.
- 5Forgetting to sign Form 14446 (pa) on Page 3 after completing it.
Plain English
This form explains how a taxpayer's tax return was prepared, especially if the process did not involve talking to a VITA or TCE volunteer in person. It details the specific method used for filing and allows the taxpayer to confirm their agreement with that process. The IRS keeps this record of the service provided.
Submission Date
- Filing date: 2023-12-27 22:10:32
- 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 a tax return filing process between a taxpayer and a VITA/TCE volunteer is completed without in-person conversation.
- Do not use this form when the taxpayer remains at the site, as Form 14446 is not required for that situation.
- Check no other specific form number instead when documenting the process (the source does not reference a different primary form to check).
Form selector
Use this form or another form?
Taxpayer leaves property at site, then leaves for any reason
Taxpayer must complete this form because they left the site's property after leaving documents there.
✓ Check if departure triggers completion requirement.
Process is Drop-off (keeping records on site)
This process involves keeping Personally Identifiable Information at one site before returning for review or signature.
✓ Confirm if your filing method is a drop-off.
Process is 100% Virtual VITA/TCE
This process includes face-to-face conversation during intake, interview, filing, review, and signing.
✓ Verify that all five steps involved direct interaction.
Deadline or filing window
The need for this Form 14446 (pa) arises immediately upon the tax return preparation being completed without face-to-face conversation. The source does not specify an expiration date, but it must be filled out when the process occurs.
Checklist
What you need before filling it out
Part I
Site Name, Address, SIDN, Coordinator Name, Contact Number, Telephone Number · Form p.1
Drop-off Process
N/A · Form p.1
Intake Process
Taxpayer's PII (SSN, W-2, etc.) left at site · Form p.1
Process Type E (100% Virtual)
Face-to-face conversation involved · Form p.1
Remote Assistance Process
Specific process being followed · Form p.2
Process Step 4 (Verification)
Photo ID and SSN/ITIN letter review · Form p.2
Before you submit
- 1Ensure all required information in Part I (Site Name, Address, SIDN, etc.) is filled out.
- 2Determine the specific process type being used (Drop-off, Intake, Remote Assistance, etc.).
- 3If applicable to your situation, ensure you have documented the procedure for additional contact/communication.
- 4Verify that Part II details the exact remote assistance procedure followed.
- 5Confirm that Process Step 4 documents the review of Photo ID and SSN/ITIN letter.
- 6Ensure Part III (Taxpayer Acknowledgments) is completed, specifically requesting a review of the tax return.
- 7Review whether you are signing electronically or in person on Page 3.
How to file this form
- 1Complete Part I by listing your site's name, address, SIDN, coordinator details, and the specific Virtual VITA/TCE method used.
- 2Detail the exact remote assistance process followed in Part II, ensuring all 11 steps are addressed as applicable to your situation.
- 3Fill out Part III by confirming the request for a review of your tax return on Form 14446 (pa).
- 4Sign the form (either physically or electronically using specified software) before submitting it.
Known limitations
- 1If a taxpayer remains at the site, Form 14446 does not need to be completed.
- 2If a taxpayer leaves the site but remains present, Form 14446 must be completed.
- 3For Drop-off sites, if extra information is needed, the site must explain how it will contact the taxpayer.
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 of IRS Form 14446 (pa) is Revision 11-2023, and the source confirms this revision date.
What changed or needs a fresh check
- Edition date — confirm the revision reads 11-2023.
- Catalog Number — confirm it is 49907E.
- Mailing address — Not stated in the official source.
- Signature — Confirm that signatures are required for the taxpayer (Form p.3, Section III).
Quick Facts
Downloads
After you file
- 1The form (Form 14446) and all other required documents are kept at the site (Form p.3).
- 2For a Drop-off process, the site keeps Personally Identifiable Information (Social Security Number, Form W-2, etc.) on site before later review or signature.
- 3If an Intake site sends information to another location, that location may be used for signing, filing the tax return, or quality review.
- 4A taxpayer can return to an Intake site to conduct a quality review or sign the entire tax return.
Sources
- SRCInstructions p.1 — Form 14446 (pa) is required when the tax return filing process between a taxpayer and VITA/TCE volunteer is completed without in-person conversation.
- SRCInstructions p.1 — A Drop-off site keeps Personally Identifiable Information on site, but later reviews or signatures occur at that same site.
- SRCInstructions p.1 — An Intake site involves leaving documents with the site to file and/or quality review elsewhere.
- SRCInstructions p.2 — The process managed by a Site includes Appointment Scheduling (phone, online portal, email, etc.).
- SRCInstructions p.2 — A Combination Site files returns for other permanent or temporary Intake sites and assists taxpayers in going to and being assigned at those locations.
- SRCInstructions p.3 — Form 14446 is kept at the site along with all other required documents.
Common confusion points
What is the difference between a Drop-off and an Intake process?
A Drop-off site keeps documents on site, while an Intake site allows the taxpayer to leave the site before filing/reviewing.
→ Check if the site retains the information or if the taxpayer leaves it.
When must I fill out Form 14446 (pa)?
It is needed when the tax return process between a taxpayer and a VITA/TCE volunteer is completed without in-person conversation.
→ Confirm that face-to-face interaction did not occur for your filing.
What happens if my documents are left at an Intake site?
They can be sent to another location for signing, filing, or quality review.
→ Verify the specific process description on Form 14446 (pa).
Does a 'Combination Site' just drop off returns?
No, it files returns for other permanent or temporary Intake sites and assists taxpayers in going to and being assigned at those locations.
→ Check if the site is designated as Combination.
If I am a taxpayer who stays at the site, do I still need Form 14446 (pa)?
No, but you must complete it if you leave the site for any reason after leaving your documents there.
→ Note that this rule applies even if you initially stayed at the site.
What is required for a '100% Virtual VITA/TCE Process'?
Face-to-face conversation with the taxpayer and volunteer occurs during intake, interview, filing, quality review, and signing.
→ Ensure face-to-face contact occurred as described.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- The form itself documents the process, but specific error correction methods are not detailed here. Check the section describing the process type (Drop-off, Intake, etc.).
Questions about IRS Form 14446-PA
What is IRS Form 14446-PA used for?
This form explains how a taxpayer's tax return was prepared, especially if the process did not involve talking to a VITA or TCE volunteer in person. It details the specific method used for filing and allows the taxpayer to confirm their agreement with that process. The IRS keeps this record of the service provided.
Who must file IRS Form 14446-PA?
A taxpayer must complete Form 14446 (pa) when the tax return preparation is completed between a taxpayer and a VITA/TCE volunteer without in-person conversation. If the taxpayer leaves their documents at the site, they do not need to fill out this form.
What information does IRS Form 14446-PA require?
Part I requires information about the VITA/TCE site, including its name, address, Site Identification Number (SIDN), and coordinator's contact number. Part II details the specific process used by the site for filing or quality review.
When is IRS Form 14446-PA due?
The form is needed when the tax return preparation occurs without an in-person conversation between a taxpayer and VITA/TCE volunteers. The source does not state a specific deadline date, but it governs the completion of the process.
Where do I file IRS Form 14446-PA?
This Form 14446 (pa) will be kept at the site where the tax return is prepared along with other required documents. No specific mailing address or ZIP code is provided for submission in this excerpt.
How do I complete IRS Form 14446-PA?
Part I must be completed by the VITA/TCE site to document details like the site name and SIDN. Part II describes the process used by that site. The form requires a signature from the taxpayer on Page 3.
What happens if IRS Form 14446-PA is filed incorrectly?
If a taxpayer leaves their documents at the site and then leaves the property for any reason, they must complete Form 14446 (pa).
What is the difference between a Drop-off and an Intake process?
A Drop-off site keeps documents on site, while an Intake site allows the taxpayer to leave the site before filing/reviewing. Check if the site retains the information or if the taxpayer leaves it.
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