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Official form guide
Form 14446-PA: 14446 (pa)
IRS Form 14446 is a VITA/TCE risk‑counseling acknowledgment required when a taxpayer leaves personal tax documents at a VITA or TCE site and later departs from the site’s property. The form records site details and the process used.
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IRS Form 14446-PA - 14446 (pa)
IRS Form 14446 is a VITA/TCE risk‑counseling acknowledgment required when a taxpayer leaves personal tax documents at a VITA or TCE site and later departs from the site’s property. The form records site details and the process used.
Risk Radar
Scan points- 1Failing to obtain the taxpayer’s signed risk‑counseling acknowledgment.
- 2Leaving the site name, address, or SIDN blank in Part I.
- 3Omitting the description of the virtual VITA/TCE process used.
- 4Not having the taxpayer sign the risk‑counseling acknowledgment.
- 5Using a drop‑off‑only site but filing the form anyway.
Plain English
This form records the VITA/TCE site’s name, address, coordinator and how it handles your tax data. It also captures your signed agreement that the site explained any data‑transfer risks. The site must keep the signed form on file.
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 taxpayer leaves personal tax documents at a VITA/TCE site and later departs from the site’s property, requiring the site to document the risk‑counseling process.
- Do not use it when the taxpayer stays on the site and does not leave any personal tax documents.
- Check Form W-2 instead when you need to collect the taxpayer’s wage and tax statements.
Form selector
Use this form or another form?
Taxpayer leaves documents at a drop‑off site and later returns for preparation
Documents are stored off‑site, requiring risk‑counseling acknowledgment
✓ Verify the site is classified as a drop‑off site
Volunteer must verify taxpayer identity using photo ID and SSN/ITIN
Identity verification relies on official tax documents
✓ Confirm the taxpayer’s W‑2 is on hand
Taxpayer uses a fully virtual VITA/TCE process with electronic signatures
Electronic signature software must be approved for IRS e‑filing
✓ Ensure the e‑signature platform meets IRS requirements
Deadline or filing window
Not stated in the official source.
Checklist
What you need before filling it out
Site name
Official site name as used in IRS records · Part I of Form 14446
Site address
Street, city, state, ZIP code of the site · Part I of Form 14446
Site ID number (SIDN)
Assigned site identification number · Part I of Form 14446
Site coordinator name
Full name of the site coordinator · Part I of Form 14446
Site contact telephone number
Telephone number for site contact · Part I of Form 14446
Before you submit
- 1Verify the site name is entered correctly.
- 2Confirm the site address includes street, city, state, and ZIP code.
- 3Enter the correct Site ID Number (SIDN).
- 4Record the site coordinator’s full name.
- 5Provide the site contact telephone number with area code.
- 6Select the appropriate site type that matches the operation.
- 7Ensure the taxpayer consent acknowledgment box is signed and dated.
- 8Attach any required documentation of the taxpayer’s consent.
- 9Review the intake process description for completeness.
- 10Confirm the electronic signature method is noted if used.
How to file this form
- 1Complete Part I with the site’s name, address, SIDN, coordinator name, and contact number.
- 2Complete Part II describing each step of the site’s intake, authentication, preparation, and e‑filing processes.
- 3Obtain the taxpayer’s signature on the consent acknowledgment in Part III.
- 4Sign the form in the designated signature area.
- 5Submit the completed Form 14446 to the IRS as instructed and retain a copy for your records.
Known limitations
- 1The official source does not provide a fee amount for IRS Form 14446, so you must verify any cost requirements independently.
- 2Mailing address information is absent from the source; therefore you should confirm the correct submission address on the IRS website before sending.
- 3Signature requirements are not detailed in the official source, so you need to ensure the taxpayer signs the risk‑counseling acknowledgment as described.
- 4The form’s edition shows Rev. 11‑2023; expect future revisions and verify the revision date before relying on the information.
- 5Catalog number 49907E is confirmed, but you should double‑check it matches the printed form you are using.
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 shows Rev. 11‑2023 on the cover. The source does not indicate a newer version or describe any changes.
What changed or needs a fresh check
- Edition date — confirm the form shows Rev. 11‑2023
- Catalog number — confirm it reads 49907E
- Fee — not stated in the official source
- Mailing address — not stated in the official source
- Signature — not stated in the official source
Quick Facts
Downloads
After you file
- 1The VITA/TCE site must retain the signed IRS Form 14446 on file, so you should confirm it is stored securely.
- 2You should keep a personal copy of the completed form for your records, even though the site holds the original.
- 3Periodically verify that the site’s contact information, such as coordinator telephone number, remains accurate and updated as listed on the form.
- 4If you notice any blank fields or errors on the retained form, request the site to correct and re‑sign the acknowledgment promptly.
- 5Before future tax seasons, confirm the form’s revision (Rev. 11‑2023) is still current, expecting possible updates from the IRS.
Sources
- SRCForm p.1 — sites where taxpayer does not leave property are not considered drop‑off sites.
- SRCForm p.1 — no form required when taxpayer stays on the site.
- SRCForm p.2 — acknowledgment must be signed, received, and stored (14446 ਹਸਤਾਖਿਰਤ).
- SRCForm p.1 — description of 100% virtual VITA/TCE process requiring risk‑counseling acknowledgment.
- SRCForm p.1 — requirement to complete Form 14446 when taxpayer leaves documents and later leaves the site’s property.
- SRCForm p.2 — intake process includes securing all documents and tracking them.
- SRCNot stated in the official source — verify on the agency site
Common confusion points
Is my VITA/TCE location considered a drop‑off site?
The definition hinges on whether the taxpayer left personal tax documents at the site, which can be unclear.
→ Confirm that the taxpayer left personal tax documents at the site.
Do I need to file Form 14446 if I stayed on the site while my return was prepared?
The source states no form is needed when the taxpayer remains on the site.
→ Verify that the taxpayer never left the site’s premises.
Does a site where I only waited in a vehicle count as a drop‑off site?
Sites where the taxpayer does not leave property, such as waiting in a vehicle, are explicitly excluded.
→ Ensure no personal documents were left at the site.
If I left my documents at the site but later returned them, is Form 14446 still required?
The form is required when the taxpayer leaves documents and later departs from the site for any reason.
→ Confirm that documents were left and the taxpayer later left the site’s property.
What if the site uses a 100% virtual VITA/TCE process with no face‑to‑face interaction?
The source describes a fully virtual process that still requires a risk‑counseling acknowledgment.
→ Verify that the virtual process includes the required risk‑counseling explanation and acknowledgment.
Do I need to sign the form electronically or physically?
The source mentions a signed acknowledgment (14446 ਹਸਤਾਖਿਰਤ) but does not specify method.
→ Confirm that the form is signed according to the site’s procedure (paper or electronic) and that the signature is stored.
Questions about IRS Form 14446-PA
What is IRS Form 14446-PA used for?
This form records the VITA/TCE site’s name, address, coordinator and how it handles your tax data. It also captures your signed agreement that the site explained any data‑transfer risks. The site must keep the signed form on file.
Who must file IRS Form 14446-PA?
Taxpayers who use a VITA or TCE site, leave their tax documents there, and then leave the site’s premises must file IRS Form 14446.
What information does IRS Form 14446-PA require?
The form collects the site’s identification (name, address, SIDN, coordinator, contact number) and a description of the virtual VITA/TCE process used to prepare the return.
How do I complete IRS Form 14446-PA?
The site completes Part I with its name, address, SIDN, coordinator and contact number, then selects the applicable VITA/TCE process type. The taxpayer signs the risk‑counseling acknowledgment, which the site stores. Parts II and III describe the step‑by‑step procedures and the taxpayer’s consent. The completed form is signed and retained by the site.
Is my VITA/TCE location considered a drop‑off site?
The definition hinges on whether the taxpayer left personal tax documents at the site, which can be unclear. Confirm that the taxpayer left personal tax documents at the site.
Do I need to file Form 14446 if I stayed on the site while my return was prepared?
The source states no form is needed when the taxpayer remains on the site. Verify that the taxpayer never left the site’s premises.
Does a site where I only waited in a vehicle count as a drop‑off site?
Sites where the taxpayer does not leave property, such as waiting in a vehicle, are explicitly excluded. Ensure no personal documents were left at the site.
If I left my documents at the site but later returned them, is Form 14446 still required?
The form is required when the taxpayer leaves documents and later departs from the site for any reason. Confirm that documents were left and the taxpayer later left the site’s property.
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