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Official form guide
Form 14446-RU: 14446 (ru)
IRS Form 14446 (ru) is used to document Virtual Consent for VITA/TCE services, which applies when tax preparation/review isn't done in person. This form requires explanation of the preparation process and risks if relocation occurs.
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IRS Form 14446-RU - 14446 (ru)
IRS Form 14446 (ru) is used to document Virtual Consent for VITA/TCE services, which applies when tax preparation/review isn't done in person. This form requires explanation of the preparation process and risks if relocation occurs.
Risk Radar
Scan points- 1Failure to fill out Form 14446 (ru) when moving records means the taxpayer is not informed of relocation risks.
- 2Filing without documenting that assistance is not being conducted personally.
- 3Omitting details regarding which virtual methods (A-E) the office uses for preparation.
- 4Not explaining the process when documents are moved between locations.
- 5Failing to specify how consent is obtained and stored in Part II.
Plain English
This form lets you agree that a volunteer or office staff will handle your tax filing instead of doing it yourself. It explains how they plan to prepare, review, and sign off on your return. The filer must confirm this agreement because their information might move between different service locations.
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 tax preparation/review or quality check is not conducted in person by the taxpayer and VITA/TCE volunteer.
- Do not use it when the taxpayer remains on the premises of the service location (e.g., waiting in a different room or car) because, in that case, they are not required to complete Form 14446.
- Check for other specific forms if the source dictates, but no other form numbers are explicitly named as alternatives in the provided text.
Form selector
Use this form or another form?
Taxpayer leaves premises after dropping off documents
The taxpayer must complete Form 14446 because they left the service location's territory.
✓ Check before you continue
Not stated in the official source
Preparation/Review happens at a different location (Receiving Office)
This indicates a Receiving Office method where information is sent elsewhere for processing.
✓ Check before you continue
Not stated in the official source
Process involves no face-to-face interaction whatsoever
This describes the 100% Virtual Process, requiring explicit consent from the taxpayer.
✓ Check before you continue
Not stated in the official source
Deadline or filing window
The trigger event for filing is any instance where preparation or review isn't done in person by the taxpayer and VITA/ TCE volunteer. Since no specific deadline date is given, the form must be completed at the time of service to document consent.
Checklist
What you need before filling it out
Part I - Section Header
Taxpayer Name, Address, SIDN, Coordinator Name, Representative Name, Contact Phone Number · Page 1
Method A (Accepting Office)
Documentation identifying identity (SSN, Form W-2, etc.) · Page 1
Method B (Receiving Office)
Taxpayer fills form with personal info at a different location · Page 1
Method E (100% Virtual Process)
No in-person interaction; virtual document submission via secure file exchange system · Page 1
Part II - Procedure Description
Explanation of how each listed procedure will be executed by the office · Page 2
Before you submit
- 1Ensure Part I is completely filled out with all relevant information from the VITA/TCE office.
- 2Verify that the form clearly states which virtual methods (A, B, C, D, or E) the office uses for tax preparation.
- 3Confirm that if Method A is used, the explanation covers returning to the same location for QC/signing.
- 4Check Part II and describe how each of the 9 procedures will be executed by the office.
- 5Verify that in Part II, item 7, the office explains which method(s) it uses to contact the taxpayer if more information is needed.
- 6Confirm the revision date on the form reads 11-2023 before signing.
- 7Ensure all required fields for the specific service type (e.g., Receiving Office vs. Accepting Office) are populated.
How to file this form
- 1Complete Part I by filling in the office details, including Name, Address, SIDN, and the specific virtual method(s) used.
- 2In Part II, detail how each of the nine procedures will be carried out for remote assistance.
- 3Describe specifically how the office handles appointment scheduling (e.g., phone, online portal).
- 4Sign the form after ensuring all necessary information has been accurately provided by the VITA/TCE office to confirm consent.
Known limitations
- 1If a taxpayer remains at the location while waiting (e.g., in another room or vehicle), they are NOT considered to be at a filing location if they leave their documents there.
- 2A taxpayer must complete Form 14446 if they leave the premises where their tax documents were left, even if they did not initially leave the site.
- 3If an office is only for preparation and/or review, it typically does not accept appointments from other taxpayers at their location.
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 (ru) is Revision 11-2023, and the source references this version on page 1. No specific changes from a prior revision are detailed in the provided excerpts.
What changed or needs a fresh check
- Edition date — confirm revision reads 11-2023
- Catalog Number — confirm it reads 75196B
- Form Title/Number — confirm it reads Form 14446 (ru)
- Virtual Consent Type — confirm the form is for VITA/TCE services
Quick Facts
Downloads
After you file
- 1The third page of Form 14446 (ru) will be kept by the office along with all other necessary documents.
- 2IRS staff may select offices for review to ensure quality, and any errors found will be corrected by the office.
- 3The Internal Revenue Service (IRS) does not keep any personal information from a taxpayer's reviewed tax return, which allows them to assess VITA/TCE preparation programs.
- 4Taxpayers must agree to use the virtual process in the office if they check the 'Yes' box on Part III of Form 14446 (ru).
Sources
- SRCForm 14446 (ru) has a Catalog Number of 75196B and Revision Date of 11-2023.
- SRCPart I is filled out in the VITA/TCE office, documenting details like Office Name, SIDN, Coordinator Name, etc. [Instructions p.1]
- SRCThe form applies when preparation/review isn't done personally by the taxpayer and VITA/ TCE volunteer. [Instructions p.1]
- SRCIf a taxpayer leaves their documents at the filing point but later leaves the premises, they must complete Form 14446 (ru). [Instructions p.1]
- SRCPart II requires describing how each process (e.g., appointment scheduling) will occur for remote assistance. [Instructions p.2]
- SRCPart III is the Taxpayer Consent section, where the taxpayer agrees to use the virtual VITA/TCE process. [Instructions p.3]
Common confusion points
When does the form apply?
It is required when tax preparation/review is not done personally by the taxpayer and VITA/TCE volunteer.
→ Check if personal interaction occurs during service.
What counts as 'at' the filing location?
If a person waits in another room or vehicle at the office, they are considered present, unless their documents were left behind.
→ Verify physical presence relative to document storage.
Does the process have to be face-to-face?
No; if the interaction is entirely virtual (acceptance, interview, prep, review, signing), Form 14446 (ru) applies for that consent.
→ Look at Part I, Section E description.
Who fills out what part?
Part I is filled out by the VITA/TCE office; Part III requires taxpayer agreement regarding virtual process usage.
→ Check which section you are completing or signing.
What if my documents are left behind?
If you leave the premises where your documents were left, you must fill out Form 14446 (ru).
→ Confirm document location relative to your physical movement.
Why is this form needed?
To provide Virtual Consent for VITA/TCE services when in-person service isn't fully provided.
→ Read the introductory statement on Form 14446 (ru).
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Errors found during review will be corrected by the office, but the form itself is used to document consent for those services.
Questions about IRS Form 14446-RU
What is IRS Form 14446-RU used for?
This form lets you agree that a volunteer or office staff will handle your tax filing instead of doing it yourself. It explains how they plan to prepare, review, and sign off on your return. The filer must confirm this agreement because their information might move between different service locations.
Who must file IRS Form 14446-RU?
The form is used when the taxpayer does not conduct the preparation/review in person with a VITA/TCE volunteer. This applies to those served by an office that explains the filing process to them.
What information does IRS Form 14446-RU require?
Part I collects details about the assisting VITA/TCE office, such as its name and SIDN. Part II details the specific procedures for remote assistance, including how scheduling and document security are handled.
When is IRS Form 14446-RU due?
The form must be filled out when the preparation or review is not done personally by the taxpayer and a VITA/ TCE volunteer. There is no specific filing deadline stated in the official source.
Where do I file IRS Form 14446-RU?
The form is filed with the Department of the Treasury - Internal Revenue Service, as indicated on Form 14446 (ru). The document itself references the IRS website: www.irs.gov.
How do I complete IRS Form 14446-RU?
First, Part I is completed at the VITA/TCE office by filling in details like the Office Name and SIDN. Second, Part II describes how each remote process works for that specific office. The form must be signed to finalize this virtual consent agreement.
What happens if IRS Form 14446-RU is filed incorrectly?
If the taxpayer's information moves from one location to another, they must fill out Form 14446 (ru) to inform others of the risk associated with that movement.
When does the form apply?
It is required when tax preparation/review is not done personally by the taxpayer and VITA/TCE volunteer. Check if personal interaction occurs during service.
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