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Official form guide
Form 14446-RU: 14446 (ru)
IRS Form 14446 is a virtual taxpayer consent form used by VITA/TCE programs when intake, interview, or quality‑check services are provided remotely and the taxpayer does not stay on‑site.
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IRS Form 14446-RU - 14446 (ru)
IRS Form 14446 is a virtual taxpayer consent form used by VITA/TCE programs when intake, interview, or quality‑check services are provided remotely and the taxpayer does not stay on‑site.
Risk Radar
Scan points- 1Failing to file Form 14446 when remote VITA/TCE services are used.
- 2Leaving Part I blank or missing the VITA/TCE location’s SIDN.
- 3Not specifying which virtual methods the site will use.
- 4Failing to document how the taxpayer’s consent is obtained and stored.
- 5Omitting the contact phone number of the site representative.
Plain English
This form records a taxpayer’s agreement to let a VITA/TCE site handle their return without meeting in person. The site must explain how it will collect, store, and contact the taxpayer, and the taxpayer signs to give consent.
Submission Date
- Filing date: 2023-12-27 22:10:27
- 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 intake, interview, or quality‑check services are provided remotely and not performed in person by the taxpayer or a VITA/TCE volunteer.
- Do not use it when the taxpayer remains on‑site and does not leave the location of the service point.
Form selector
Use this form or another form?
Remote intake without taxpayer on‑site
Required because intake, interview, or quality‑check is virtual
✓ Verify virtual method selected
Taxpayer leaves documents after remote intake and then departs the location
Needed when taxpayer departs after leaving documents at the intake point
✓ Confirm departure status
Fully virtual preparation and quality‑check process
Form captures consent for a 100% virtual VITA/TCE procedure
✓ Ensure taxpayer consent is recorded
Deadline or filing window
Not stated in the official source
Checklist
What you need before filling it out
Part I – Virtual method selection
Selected method description · Form 14446, Part I
Section A – Приемные отделения details
Branch name, address, SIDN, coordinator, representative, phone · Form 14446, Part I fields
Section B – Приемное отделение description
Explanation of remote document handling reasons · Form 14446, Part I
Section E – 100% виртуальный процесс
Consent acknowledgment text · Form 14446, Part I
Part II – Procedure descriptions
Written procedures for each remote assistance step · Form 14446, Part II
Before you submit
- 1Confirm virtual method is selected in Part I
- 2Enter the branch name exactly as required
- 3Provide the full street, city, country, and postal code for the branch
- 4Record the SIDN identification number
- 5List the coordinator and representative names
- 6Include the representative’s contact telephone number
- 7Describe each remote assistance process in Part II as instructed
- 8Obtain the taxpayer’s signed consent on the form
- 9Review the entire form for completeness before submission
How to file this form
- 1Complete Part I with branch information and the chosen virtual method
- 2Write detailed procedures for each remote assistance step in Part II
- 3Obtain the taxpayer’s signed consent on the form
- 4Review all entered data for accuracy and completeness
- 5Submit the completed Form 14446 to the VITA/TCE program coordinator
- 6Retain a copy of the submitted form for your records
Known limitations
- 1Form not required when taxpayer stays on‑site and does not leave the location. (Form p.1)
- 2Form not required when intake, interview, or quality‑check services are performed in person by the taxpayer and the VITA/TCE volunteer. (Form p.1)
- 3Form not required for intake points where the taxpayer remains in the same building or vehicle. (Form p.1)
- 4Form required only when virtual VITA/TCE methods are used; in‑person methods are exempt. (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->Form 14446 (ru) revision date is 11‑2023 as shown on the form header; the source does not reference a latest‑information webpage or indicate changes from prior editions.
What changed or needs a fresh check
- Edition date — confirm revision reads 11‑2023 on the form header
- 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
- 1After filing, you keep the completed Form 14446 in the VITA/TCE site’s records for the required retention period.
- 2Verify the form header still shows revision 11‑2023 before relying on it, because later editions may change requirements.
- 3Confirm the VITA/TCE location’s SIDN and contact phone appear in Part I, as missing information can invalidate the consent.
- 4Ensure the taxpayer’s virtual consent method selected in Part I matches the communication channel you actually used for the remote interview.
- 5Store the signed form securely and be prepared to produce it if the IRS requests proof of remote assistance compliance.
Sources
- SRCForm p.1 — form not required when taxpayer does not leave the location.
- SRCForm p.1 — form required if taxpayer leaves the intake point after depositing documents.
- SRCForm p.1 — form required when intake/interview/quality‑check not performed personally.
- SRCForm p.3 — signature may be electronic or printed.
- SRCForm p.3 — third page stored at the office with other documents.
- SRCForm p.2 — outlines procedures for remote assistance (pre‑appointment, consent, document security).
- SRCForm p.1 — virtual VITA/TCE methods trigger consent requirement.
Common confusion points
Do I need to fill Form 14446 if I stay in the same building?
Many think any remote assistance needs consent, but the form is not required when the taxpayer does not leave the location.
→ Verify that the taxpayer remained on‑site during the entire process (Form p.1).
What if I leave my documents at the intake point and then exit the building?
Misunderstanding that leaving documents is enough, but the form must be completed if the taxpayer later leaves the premises.
→ Confirm that the taxpayer left the location after depositing documents (Form p.1).
Is a virtual consent form needed for an in‑person interview?
Users assume all VITA/TCE services need the form, yet it is unnecessary when the interview is conducted personally.
→ Check that the interview was face‑to‑face with the volunteer (Form p.1).
Which virtual VITA/TCE methods trigger the need for Form 14446?
Confusion arises because several methods are listed; any virtual method where no personal contact occurs requires consent.
→ Ensure the process involves no in‑person interaction (Form p.1).
Can I sign the consent electronically or must I print it?
Filers are unsure which signature type is acceptable; the form allows both electronic and printed signatures.
→ Look for the electronic or printed signature field on page 3 (Form p.3).
Where is the third page of the form kept after I submit it?
Some expect the page to be mailed, but it is stored at the VITA/TCE office with other documents.
→ Confirm that page 3 will be retained at the office (Form p.3).
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 14446 (ru) – submit a corrected consent using the same form. (Form p.3)
Questions about IRS Form 14446-RU
What is IRS Form 14446-RU used for?
This form records a taxpayer’s agreement to let a VITA/TCE site handle their return without meeting in person. The site must explain how it will collect, store, and contact the taxpayer, and the taxpayer signs to give consent.
Who must file IRS Form 14446-RU?
Taxpayers who receive virtual VITA/TCE assistance where the intake, interview, or quality‑check is not performed in person must file IRS Form 14446.
What information does IRS Form 14446-RU require?
Part I gathers the VITA/TCE location’s name, address, SIDN, coordinator and representative names, contact phone, and the virtual methods it will use.
How do I complete IRS Form 14446-RU?
The VITA/TCE location completes Part I with its identifying information and selects the virtual method used. The taxpayer is informed of the process and gives consent, which is recorded on the form. The completed form is retained by the site and used for the remote preparation of the return.
Do I need to fill Form 14446 if I stay in the same building?
Many think any remote assistance needs consent, but the form is not required when the taxpayer does not leave the location. Verify that the taxpayer remained on‑site during the entire process (Form p.1).
What if I leave my documents at the intake point and then exit the building?
Misunderstanding that leaving documents is enough, but the form must be completed if the taxpayer later leaves the premises. Confirm that the taxpayer left the location after depositing documents (Form p.1).
Is a virtual consent form needed for an in‑person interview?
Users assume all VITA/TCE services need the form, yet it is unnecessary when the interview is conducted personally. Check that the interview was face‑to‑face with the volunteer (Form p.1).
Which virtual VITA/TCE methods trigger the need for Form 14446?
Confusion arises because several methods are listed; any virtual method where no personal contact occurs requires consent. Ensure the process involves no in‑person interaction (Form p.1).
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