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Official form guide
Form 14446-PT: 14446 (pt)
IRS Form 14446 (pt) is a Consentimento Virtual do Contribuinte form required when VITA/TCE services are not conducted in person for the filer. This revision (11-2023) governs consent for virtual tax preparation.
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IRS Form 14446-PT - 14446 (pt)
IRS Form 14446 (pt) is a Consentimento Virtual do Contribuinte form required when VITA/TCE services are not conducted in person for the filer. This revision (11-2023) governs consent for virtual tax preparation.
Risk Radar
Scan points- 1Failing to explain how each virtual process occurs in Part II is a key error.
- 2Omitting Part I details for a Site de Combinação or Site de Admissão.
- 3Failing to specify the method for obtaining Consentimento Virtual do Contribuinte in Part II.
- 4Not explaining how documents are received/controlled if using Site de Admissão.
- 5Forgetting to state whether the site uses Processo VITA / TCE 100% Virtual.
Plain English
This form grants permission to an IRS volunteer or site to handle your tax information virtually instead of meeting you face-to-face. It explains how the service provider will manage and use your personal data while preparing your return. Filing this ensures a smooth process when services are not delivered in person.
Submission Date
- Filing date: 2023-12-27 22:10:20
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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Glossary Terms
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What this form is for
- Use this form when admission/interview and/or quality review are not performed in person between the taxpayer and the VITA/TCE volunteer.
- Do not use Form 14446 (pt) when the taxpayer remains at the site while documents are left there, as a separate completion is not required for that specific scenario.
- Check Form 14446 (pt) instead when using one of the five listed VITA/TCE virtual methods.
Form selector
Use this form or another form?
Tax preparation occurs entirely remotely
This form documents consent for non-in-person processes, including 100% Virtual method.
✓ Confirm the process type selected.
Documents are left at a site and taxpayer leaves premises
The form must be completed because the taxpayer is not remaining at the site during document transfer/processing.
✓ Ensure Part I reflects this condition.
Tax preparation happens across multiple sites
This covers processes involving Admission Sites, Quality Review Sites, or Combination Sites working together.
✓ Verify which specific Site type is being documented.
Deadline or filing window
The requirement for Form 14446 (pt) triggers when services are not conducted in person. There is no specific filing deadline date listed; rather, it applies throughout the period of service provided by the VITA/TCE site.
Checklist
What you need before filling it out
Part I: Site Name
The name of the assisting site · Form 14446 (pt) Part I
Site Method Used
A, B, C, D, or E selection · Form 14446 (pt) Part I
Taxpayer Consent Agreement
Signing the agreement to use the VITA/TCE Virtual Process of this site · Form 14446 (pt) Part II
Site Address
Street, City, State, ZIP code of the assisting site · Form 14446 (pt) Part I
Financial Reporting Risk
Taxpayer acknowledges risks associated with data transfer between sites · Form 14446 (pt) Part I
Contact Information
Phone number or Email Address provided on the form · Form 14446 (pt) Part I
Before you submit
- 1Confirm that Part I accurately details which VITA/TCE Virtual method(s) are used by the assisting site.
- 2Verify the Site Name, Address, and SIDN in Part I match the official records.
- 3Ensure the form explains to the taxpayer the specific process it will use for preparing the tax return.
- 4If applicable, confirm that volunteers have advised the taxpayer on data transfer risks.
- 5In Part II, verify that explanations are provided for how the meeting is scheduled and how consent is obtained/stored.
- 6Check that the Taxpayer's Date of Birth matches their Social Security Number records.
- 7Confirm both the Taxpayer and Spouse (if filing jointly) have signed or digitally dated the agreement.
How to file this form
- 1Complete Part I by filling in the details of the assisting site, including its Name, Address, SIDN, and the specific VITA/TCE Virtual method(s) utilized.
- 2In Part II, explain how each process will occur, detailing scheduling methods, consent procedures, document receipt, and control for the remote assistance.
- 3Sign the agreement section of Form 14446 (pt), providing your name, date of birth, and contact information. If filing jointly, complete the spouse's details as well.
- 4Keep a copy of the completed Form 14446 (pt) for your records after completing it.
Known limitations
- 1Form 14446 (pt) is required when admission/interview and/or Quality Review are not performed in person between the taxpayer and the VITA/TCE volunteer.
- 2If the taxpayer remains at the site, completing Form 14446 is not required.
- 3The form must be completed if the taxpayer leaves their tax documents at a site and then leaves the premises for any reason (this applies to sites using the 'Delivery Site' method).
- 4When filing jointly, both spouses must sign and date this Form 14446 (pt).
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 provides information directly from this revision of Form 14446 (pt). The source does not specify any changes made to this version.
What changed or needs a fresh check
- Edition date — confirm Revision 11-2023
- Catalog Number — confirm 68081J
- Mailing address — Not stated in the official source (but the form references www.irs.gov)
- Signature — ensure both taxpayer and spouse (if applicable) provide a signature/date of birth.
- Form Title — verify the title reads '14446 (pt)'
- Part I requirement — confirm the site explains its process to the taxpayer.
Quick Facts
Downloads
After you file
- 1Keep a copy of Form 14446 (pt) on file.
- 2If the site preparing the declaration is selected for review by IRS employees, the taxpayer consents to this review.
- 3The IRS does not keep personal information from the reviewed tax return, which allows evaluation of VITA/TCE program accuracy.
- 4If a taxpayer opts out of the review process, it will not affect the services provided by the site.
Sources
- SRCForm 14446 (pt) is the official title and revision date is 11-2023 — Instructions p.1
- SRCThis form is required when admission/interview and/or Quality Review are not performed in person between the taxpayer and VITA/TCE volunteer — Instructions p.1
- SRCPart I lists fields for Site Name, Website Address, SIDN, Coordinator Name, Contact Name, and Contact Phone Number — Instructions p.1
- SRCDelivery Site method requires returning to the same site later for quality review or signing after preparing the return there — Instructions p.1 (Section A)
- SRCAdmission Site method involves leaving PII at one site to prepare/review the return at another site, potentially via virtual document submission — Instructions p.1 (Section B & C)
- SRCPart III requires consent for IRS employees to randomly review the tax declaration to ensure quality and accuracy — Instructions p.3
- SRCIf you do not sign Form 14446 (pt), the return cannot be prepared using this virtual process — Instructions p.3
- SRCConsent validity is one year from the date of signature if no other duration is specified — Instructions p.3
Common confusion points
What is the difference between 'Delivery Site' and 'Admission Site'?
Delivery sites keep PII but prepare the return later on the same site; Admission sites send PII to another location for preparation/review.
→ Check Part I, Section A and B descriptions.
When must I fill out Form 14446 (pt)?
If you leave your documents at a site AND then leave that site for any reason (unless the 'Admission Site' method is used where documents are sent elsewhere).
→ Review the notes following Part I, Section A and B.
What happens if my return is selected for review by the IRS?
The site will make necessary corrections if errors are found; you consent to this review upon signing.
→ Refer to Part III: Consentimentos do Contribuinte.
How long does my consent last if I don't specify a duration?
If no duration is specified, the consent remains valid for one year from the date of signature.
→ Check the final paragraph of Part III on Form 14446 (pt).
If I sign this form, what am I agreeing to regarding my data?
You agree to the procedures established above for preparing your tax return and consenting to virtual systems using/disclosing your information.
→ Review the text under 'Divulgação de Consentimento Virtual' on page 3.
Does signing mean the IRS will review my taxes?
Signing means you consent to having your tax return reviewed by an IRS employee if the site is selected for quality analysis.
→ Part III states this explicitly.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- If you do not sign Form 14446 (pt), your tax return may not be prepared using this virtual process.
Questions about IRS Form 14446-PT
What is IRS Form 14446-PT used for?
This form grants permission to an IRS volunteer or site to handle your tax information virtually instead of meeting you face-to-face. It explains how the service provider will manage and use your personal data while preparing your return. Filing this ensures a smooth process when services are not delivered in person.
Who must file IRS Form 14446-PT?
The form is required when an individual receives assistance from a VITA/TCE volunteer where the admission, interview, and/or Quality Review are not performed personally with the taxpayer.
What information does IRS Form 14446-PT require?
Part I collects information about the assisting site (like its Name and SIDN). Part II requires explaining how each virtual process will occur for remote assistance.
When is IRS Form 14446-PT due?
The form is required when the admission/interview and/or Quality Review are not performed personally between the taxpayer and the VITA/TCE volunteer. Not stated in the official source regarding a hard deadline date, but it applies during the service period.
Where do I file IRS Form 14446-PT?
The form must be completed by the site providing assistance; Part II explains how processes occur for remote filing. The document itself is filed with the assisting site that manages the request.
How do I complete IRS Form 14446-PT?
The filer must complete Part I with site details, then detail the process in Part II. Finally, the taxpayer signs on Form 14446 (pt) using an electronic or physical signature block at the end of the form.
What happens if IRS Form 14446-PT is filed incorrectly?
If the taxpayer believes their information was disclosed or used improperly, they can contact the Treasury Inspector General for Tax Administration (TIGTA) at 1-800-366-4484. The IRS supervises these programs, but sites are operated by IRS-supported partners.
What is the difference between 'Delivery Site' and 'Admission Site'?
Delivery sites keep PII but prepare the return later on the same site; Admission sites send PII to another location for preparation/review. Check Part I, Section A and B descriptions.
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