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Official form guide
Form 14446-PT: 14446 (pt)
IRS Form 14446 is the Virtual Taxpayer Consent form for VITA/TCE programs. It must be completed when the admission, interview, or quality review is not done in person with the taxpayer. The form records site details and the taxpayer’s electronic or printed signature.
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IRS Form 14446-PT - 14446 (pt)
IRS Form 14446 is the Virtual Taxpayer Consent form for VITA/TCE programs. It must be completed when the admission, interview, or quality review is not done in person with the taxpayer. The form records site details and the taxpayer’s electronic or printed signature.
Risk Radar
Scan points- 1Failing to file Form 14446 when required creates non‑compliance.
- 2Leaving the form blank when the taxpayer leaves the site after submitting documents.
- 3Omitting the site’s identification number (SIDN) in Part I, which is required for IRS tracking.
- 4Not selecting or describing the virtual method used (A‑E) in Part I, leaving the method field empty.
- 5Failing to obtain the taxpayer’s electronic or printed signature in the consent section, making the form invalid.
Plain English
Form 14446 records the virtual consent of a taxpayer using a VITA or TCE site. It captures the site’s contact information, the virtual method used, and the taxpayer’s signature. The form must be signed electronically or printed before the tax return is prepared.
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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What this form is for
- Use this form when the admission, interview, or quality review is not performed in person between the taxpayer and a VITA/TCE volunteer, or when the taxpayer leaves the site after leaving tax documents.
- Do not use it when the taxpayer remains on site and all interactions occur in person.
- Check Form W-2 instead when you need to collect the taxpayer’s wage and tax statement for inclusion with the consent.
Form selector
Use this form or another form?
Taxpayer leaves the site after depositing documents
Consent is required for virtual handling of personal data
✓ Confirm the site’s SIDN and method are documented
Taxpayer remains on site and all interactions are in person
Form not required; using it would be redundant
✓ Verify the taxpayer did not exit the site
Collecting wage information for the tax return
W‑2 provides required SSN and earnings data
✓ Ensure the W‑2 is attached to the consent package
Deadline or filing window
Not stated in the official source.
Checklist
What you need before filling it out
Site name
Site’s official name · Part I of Form 14446
Site address
Street, city, state, ZIP · Part I of Form 14446
SIDN (Site Identification Number)
Assigned SIDN code · Part I of Form 14446
Taxpayer electronic signature
Signed consent (electronic) · Signature section on Form 14446
Explanation of virtual process
Detailed description of scheduling, consent, document handling · Part II of Form 14446
Before you submit
- 1Enter the site’s name in the 'Nome do site' field.
- 2Enter the site’s full address in the 'Endereço do site' field.
- 3Provide the site’s identification number (SIDN) in the 'Número de identificação do site (SIDN)' field.
- 4List the coordinator’s name in the 'Nome do coordenador do site' field.
- 5Select and describe the virtual VITA/TCE method used in the appropriate section.
- 6Complete the consent statement and provide the taxpayer’s electronic or printed signature.
- 7If applicable, include the spouse’s information and signature for joint returns.
- 8Review Part II to ensure the process description covers scheduling, consent acquisition, and document handling.
How to file this form
- 1Gather site details and virtual method information, then record them in Part I of Form 14446 as proof of site identification.
- 2Draft a clear description of the virtual process covering scheduling, consent, and document handling, and place it in Part II as proof of compliance.
- 3Obtain the taxpayer’s electronic or printed signature on the consent section, providing proof of consent.
- 4Retain a completed copy of Form 14446 for the site’s records as proof of filing.
- 5Submit the original Form 14446 to the overseeing IRS VITA/TCE authority as proof of submission.
Known limitations
- 1Form 14446 is not required when the taxpayer remains on the site for the entire process (Form p.1).
- 2Form 14446 is required only when admission, interview, or quality review is not conducted in person between the taxpayer and the VITA/TCE volunteer (Form p.1).
- 3Form 14446 must be completed if the taxpayer leaves the site after leaving tax documents for any reason (Form p.1).
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 is the November 2023 revision (Rev. 11‑2023). The source does not indicate a separate latest‑information page or describe changes from prior editions.
What changed or needs a fresh check
- Edition date — confirm the form header shows Rev. 11‑2023.
- Catalog number — confirm it reads 68081J.
- Fee — Not stated in the official source.
- Mailing address — Not stated in the official source.
- Signature — confirm the electronic or printed signature fields are filled.
Quick Facts
Downloads
After you file
- 1Keep page three of Form 14446 (pt) on the site with all other required documents
- 2If the consent duration is not specified, it remains valid for one year from the signing date
- 3The IRS may randomly select the site for review; if errors are identified, the site makes the necessary corrections
- 4If you suspect unauthorized use or disclosure of your tax information, contact the Treasury Inspector General for Tax Administration at 1-800-366-4484 or email [email protected]
- 5If you choose not to sign the form, the site cannot prepare your return using the virtual process
Sources
- SRCForm p.1 — The form is not required if the taxpayer remains on the site.
- SRCForm p.1 — The form is required when admission/interview/quality review is not done in person.
- SRCForm p.1 — The form must be completed if the taxpayer leaves the site after leaving documents.
- SRCForm p.3 — Both spouses must sign and date the document for joint returns.
- SRCForm p.3 — Consent is valid for one year from the signature if duration not specified.
- SRCForm p.3 — If the taxpayer does not sign, the site cannot prepare the return using this process.
- SRCForm p.3 — IRS does not retain personal information of the reviewed tax return.
- SRCForm p.3 — The site must keep page three with all required documents.
- SRCForm p.3 — Consent to disclose information is required for virtual systems not part of IRS.
Common confusion points
Do I need to fill out Form 14446 if I never leave the site?
Because the form is waived when the taxpayer stays on the site, which can be unclear.
→ Verify that the entire tax preparation stayed on the same site without the taxpayer leaving (Form p.1).
Is a virtual interview considered "in person"?
The term "in person" may be misunderstood for virtual interactions.
→ Confirm that the interview was conducted via virtual methods; if so, the form is required (Form p.1).
Do both spouses have to sign if we file jointly?
The form mentions joint returns require both signatures.
→ Ensure both spouses sign and date the document on page three (Form p.3).
How long does my consent stay valid if I don’t specify a duration?
The default consent period is not obvious.
→ The consent is valid for one year from the signature when no duration is specified (Form p.3).
What happens if I refuse to sign the form?
It may be unclear whether the return can still be prepared.
→ Without a signature, the site cannot prepare the return using the virtual process (Form p.3).
Will the IRS keep my personal information after the review?
Taxpayers worry about data retention.
→ The IRS does not retain personal information of the reviewed return (Form p.3).
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 14446 (pt) – taxpayer may contact TIGTA at 1-800-366-4484 or [email protected] for suspected misuse
Questions about IRS Form 14446-PT
What is IRS Form 14446-PT used for?
Form 14446 records the virtual consent of a taxpayer using a VITA or TCE site. It captures the site’s contact information, the virtual method used, and the taxpayer’s signature. The form must be signed electronically or printed before the tax return is prepared.
Who must file IRS Form 14446-PT?
The taxpayer must file IRS Form 14446 when the admission, interview, or quality review is not performed in person with a VITA/TCE volunteer.
What information does IRS Form 14446-PT require?
The form collects the site’s name, address, identification number, coordinator and contact details, the virtual method used, a description of the remote process, and the taxpayer’s (and spouse’s, if joint) electronic or printed signature.
How do I complete IRS Form 14446-PT?
First, Part I is completed with the site’s name, address, SIDN, coordinator and contact phone, and the virtual method employed. Next, Part II explains how the meeting is scheduled, how consent is obtained, and how documents are received and stored. The taxpayer then signs the consent section electronically or with a printed signature, and a spouse signs if filing jointly. The completed form is retained by the site for its records.
Do I need to fill out Form 14446 if I never leave the site?
Because the form is waived when the taxpayer stays on the site, which can be unclear. Verify that the entire tax preparation stayed on the same site without the taxpayer leaving (Form p.1).
Is a virtual interview considered "in person"?
The term "in person" may be misunderstood for virtual interactions. Confirm that the interview was conducted via virtual methods; if so, the form is required (Form p.1).
Do both spouses have to sign if we file jointly?
The form mentions joint returns require both signatures. Ensure both spouses sign and date the document on page three (Form p.3).
How long does my consent stay valid if I don’t specify a duration?
The default consent period is not obvious. The consent is valid for one year from the signature when no duration is specified (Form p.3).
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