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Official form guide
Form 14446-PL: 14446 (pl)
IRS Form 14446 (pl) is a consent form for virtual procedures used by VITA/TCE volunteers. This form documents agreement to the process and must be filed when a procedure was not conducted in person.
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IRS Form 14446-PL - 14446 (pl)
IRS Form 14446 (pl) is a consent form for virtual procedures used by VITA/TCE volunteers. This form documents agreement to the process and must be filed when a procedure was not conducted in person.
Risk Radar
Scan points- 1Failure to specify the exact method (A, B, C, D, or E) in Part I is a critical omission.
- 2Filing without listing the correct Site ID Number (SIDN) in Part I.
- 3Selecting a VITA/TCE method that does not match the actual procedure used.
- 4Not detailing all 11 required process steps within Part II.
- 5Forgetting to explain how documents are handled under the 'Receiving' method.
Plain English
This form allows taxpayers to give permission for their tax preparation to happen virtually, meaning it doesn't have to happen face-to-face with a volunteer. It explains how the local site will handle collecting documents, verifying identity, and preparing your return remotely. Taxpayers use this to agree to these non-in-person services.
Submission Date
- Filing date: 2023-12-27 22:10:19
- 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 VITA/TCE procedure for preparing, interviewing, or verifying quality of tax returns was not conducted in person by a volunteer.
- Do not use Form 14446 (pl) if the taxpayer remains on the premises and does not need to complete the form because they are staying at the site.
- Check no other specific form number is mentioned as an alternative, but this form governs consent for VITA/TCE virtual procedures.
Deadline or filing window
The form must be completed when the virtual procedure occurs. If a taxpayer leaves the property after documentation is left at the site, they must complete Form 14446 immediately. No specific deadline date is provided other than the trigger event.
Checklist
What you need before filling it out
Part I: Site Name
Full name of the VITA/TCE site · Form p.1
Method A (Periodic Acceptance)
Documentation confirming periodic acceptance process · Form p.1
Part II: Process Explanation
Specific answers regarding visit planning, consent securing, etc. · Form p.2
Virtual Method E
Confirmation of contactless interaction and secure file sharing · Form p.1
Taxpayer Signature Block
Taxpayer's printed name, date of birth, phone number, email address · Form p.3
Spouse Information (if filing jointly)
Spouse's printed name, DOB, contact info · Form p.3
Before you submit
- 1Verify Part I is completed by the VITA/TCE site, including the Site ID Number (SIDN).
- 2Confirm that the specific method used (A, B, C, D, or E) is correctly indicated on Form 14446 (pl).
- 3Ensure all required explanations for Part II are detailed according to the process used.
- 4Check that the taxpayer's signature block on Part III contains a printed name and date of birth.
- 5Verify that if filing jointly, the spouse's information is fully completed on Form 14446 (pl).
- 6Confirm whether the signature method used was electronic or handwritten/typed.
- 7Ensure the form reflects that the procedure was not conducted in person.
How to file this form
- 1Complete Part I of Form 14446 (pl) with the VITA/TCE site's administrative details, including SIDN and contact information.
- 2Detail the specific process used by the site in Part II, addressing all 11 points regarding visit planning through electronic submission.
- 3Fill out Part III of Form 14446 (pl) with the taxpayer's personal information, ensuring signatures are applied.
- 4Sign and date Form 14446 (pl) according to whether you are filing alone or jointly with a spouse, then submit the completed document.
Known limitations
- 1If a taxpayer remains at the facility and does not leave the premises for any reason, they do not need to complete Form 14446 (pl).
- 2A facility that does not typically accept walk-ins or visits from other taxpayers may still be required to use this form.
- 3The federal law might not protect information submitted via virtual systems of third parties if a breach occurs without the IRS's knowledge, even if the taxpayer consents.
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.
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Fillable formOpen in Editor->The current edition of IRS Form 14446 (pl) is Revision 11-2023, which was last updated according to the source document.
What changed or needs a fresh check
- Edition date — confirm it reads Rev. 11-2023.
- Catalog Number — confirm it reads 68080Y.
- Filer's Name and Address — ensure the VITA/TCE site information is fully completed on Part I.
- Signature — verify that either an electronic or handwritten signature (by taxpayer(s) and spouse, if applicable) is present.
Quick Facts
Downloads
After you file
- 1Keep a copy of Form 14446 (pl) for your records.
- 2The third page of Form 14446 (pl) will be stored at the facility along with other necessary documents.
- 3If you consent to the random quality check by the IRS, the agency may make necessary corrections to your tax return if errors are found.
- 4If no time limit is specified for consenting to virtual systems, that consent remains valid for one year from the date of signature.
Sources
- SRCInstructions p.1 — Form 14446 (pl) is used when VITA/TCE procedure was not conducted in person.
- SRCInstructions p.1 — Part I must be filled out by the VITA/TCE facility.
- SRCInstructions p.1 — A 'Receiving Facility' keeps data on-site for later filing, and the taxpayer returns to check/sign.
- SRCInstructions p.1 — If a taxpayer leaves the facility premises after leaving documentation, they must complete Form 14446 (pl).
- SRCInstructions p.2 — Part II requires facilities to explain processes like visit planning, consent securing, receiving process, and document tracking.
- SRCInstructions p.3 — Part III covers the Taxpayer's Consent, including agreement for quality checks and virtual system usage.
Common confusion points
What counts as a 'receiving facility' (Placówka przyjmująca)?
It means the facility accepts and holds taxpayer personal data (like SSNs or W-2s) to prepare returns later.
→ Check if you are dropping off documents for preparation elsewhere.
When does the form apply if I am at the office?
If you stay on the premises, you might not need it; but if you leave the property for any reason after leaving documentation, you must complete Form 14446 (pl).
→ Confirm whether your departure is brief or substantial.
What difference is there between 'Receiving' and 'Prepared/Reviewed'?
A Receiving facility holds data; a Prepared/Reviewed facility receives returns from other facilities to prepare or check them.
→ Note which primary function the local office performs.
Does my consent last forever?
If you specify a time period for your virtual system consent, that is how long it lasts; otherwise, it lasts one year from signing.
→ Verify the duration written in Part III of Form 14446 (pl).
Who needs to fill out Part I of Form 14446 (pl)?
The VITA/TCE facility completes Part I of Form 14446 (pl) to document its procedures.
→ Ensure the facility has filled out all required fields in Part I.
What if my return is checked by the IRS?
If errors are found during the quality check, the agency will make the necessary corrections to your tax return.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- The IRS may make corrections to your return during a quality check.
Questions about IRS Form 14446-PL
What is IRS Form 14446-PL used for?
This form allows taxpayers to give permission for their tax preparation to happen virtually, meaning it doesn't have to happen face-to-face with a volunteer. It explains how the local site will handle collecting documents, verifying identity, and preparing your return remotely. Taxpayers use this to agree to these non-in-person services.
Who must file IRS Form 14446-PL?
The form must be filed by the VITA/TCE site (the service provider) if the tax preparation procedure was not conducted personally by a VITA/TCE volunteer.
What information does IRS Form 14446-PL require?
Part I identifies the specific VITA/TCE site, including its address and SIDN. Part II details the process used at the location, covering aspects like visit planning and document handling.
When is IRS Form 14446-PL due?
The form must be completed when a virtual procedure is conducted; if the taxpayer remains on the premises but leaves the property, they must complete Form 14446.
Where do I file IRS Form 14446-PL?
The source does not specify a mailing address or service center for filing, only that it is used in conjunction with VITA/TCE procedures. The form itself indicates its relation to www.irs.gov.
How do I complete IRS Form 14446-PL?
Part I is filled out by the VITA/TCE site and includes identifying information for the site and its coordinator. Part II requires detailing the specific virtual process used. Finally, the taxpayer signs on Page 3 using an electronic or handwritten signature.
What happens if IRS Form 14446-PL is filed incorrectly?
If the process details are incorrect, the taxpayer may be uninformed about the risk associated with sharing data with other sites, which impacts their consent.
What counts as a 'receiving facility' (Placówka przyjmująca)?
It means the facility accepts and holds taxpayer personal data (like SSNs or W-2s) to prepare returns later. Check if you are dropping off documents for preparation elsewhere.
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