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Form 14446-SO: 14446 (so)
Internal Revenue Service Form 14446 (so) is used when VITA/TCE cannot perform an in-person review or audit between the tax preparer and the donor. It documents non-face-to-face assistance methods.
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IRS Form 14446-SO - 14446 (so)
Internal Revenue Service Form 14446 (so) is used when VITA/TCE cannot perform an in-person review or audit between the tax preparer and the donor. It documents non-face-to-face assistance methods.
Risk Radar
Scan points- 1Do not complete this form if the tax preparer and donor can meet in person for review or audit.
- 2Failing to describe how the non-face-to-face assistance was provided according to Part II methods.
- 3Omitting details about protecting the preparer's Authorization Agreement (14446).
- 4Not specifying if the location is a design, preparation, or review site.
- 5Using an incorrect channel for donor verification (e.g., non-secure communication).
Plain English
This form helps document how volunteers provide tax help when they are unable to meet with the client face-to-face. It explains the procedures used to conduct reviews, prepare returns, or audit records remotely or virtually.
Submission Date
- Filing date: 2023-12-27 22:10:15
- 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 Volunteer Income Tax Assistance (VITA)/Tax Counseling for Education (TCE) location cannot conduct an in-person review or audit between the tax preparer and the donor.
- Do not use it when a face-to-face interaction is possible, as the form documents non-face-to-face assistance methods.
- Check Not stated in the official source instead when filing for purposes other than VITA/TCE non-face-to-face documentation.
Deadline or filing window
Not stated in the official source.
Checklist
What you need before filling it out
Preparer/Location Information
The name, physical address (street, city, county, zip), and SIDN of the VITA/TCE location are required. · Part I on page 1
Non-Face-to-Face Requirement
All non-face-to-face assistance must involve secure methods for transmitting necessary documents like Social Security Numbers and W-2 Forms. · General instructions (p.1)
Location Type Definition
The form distinguishes between Drop-off, Collection, Preparation/Quality Review Only, Hub, and 100% Non-Face-to-Face methods. · Part I on page 1
Document Security
Documents required for remote review include Social Security Numbers, W-2 Forms, and other records. · General instructions (p.1)
Before you submit
- 1Confirm the revision date reads 11-2023 and the Catalog Number is 39390T before completing Form 14446-SO.
- 2Donors must advise tax preparers when VITA/TCE cannot perform an in-person review or audit between the two parties.
- 3Complete Part I with the necessary VITA/TCE location details, and use Part II to describe non-face-to-face methods used for assistance.
How to file this form
- 1Complete Part I of Form 14446 (so) by providing the full contact information and name for the VITA/TCE location using the appropriate non-face-to-face method.
- 2Detail the specific workflow being performed—for example, whether the site is acting as a Hub or merely a Preparation Only Location.
- 3Document how the location ensures the secure transfer of required documents (like W-2s and SSNs) to maintain donor confidentiality.
- 4Have authorized personnel sign the form to certify that the operational procedures meet the non-face-to-face guidelines outlined in the instructions.
Known limitations
- 1The source does not specify a mailing location for Form 14446-SO; review data transfer procedures instead.
- 2Confirm that the official instructions state 'Not stated in the official source' regarding required signatures.
- 3Do not infer the form’s purpose from its number; the IRS provides guidance on non-face-to-face assistance documentation.
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 of IRS Form 14446 (so) is Revision 11-2023, dated November 2023. The source does not point to a separate page with updated or changing information.
What changed or needs a fresh check
- Edition date — confirm the revision date reads 11-2023.
- Catalog Number — confirm the number is 39390T.
- Mailing address — Not stated in the official source.
- Signature — Not stated in the official source.
Quick Facts
Downloads
After you file
- 1The form documents how volunteers provide tax help when meeting clients remotely or virtually, so keep a copy for your records.
- 2Since the form details procedures rather than mailing requirements, retain proof of data transfer methods used.
- 3Because this form covers multiple locations and service types, confirm you have documented every instance where non-face-to-face services were provided.
Sources
- SRCInstructions p.1 — Form 14446 (so) is required when VITA/TCE cannot perform an in-person review or audit between the tax preparer and the donor.
- SRCInstructions p.1 — The form documents non-face-to-face assistance methods.
- SRCInstructions p.1 — Tax preparers who do not leave the tax preparer's premises (e.g., waiting in another room or car) are not considered to be at a 'hosting location,' so they are not required to complete Form 14446 (so).
- SRCInstructions p.1 — If the tax preparer goes from the tax preparation office to the hosting location and then back to the tax preparation office for any reason, the tax preparer must still complete Form 14446 (so).
- SRCInstructions p.2 — Section II provides guidance on how to manage various non-face-to-face assistance methods.
- SRCInstructions p.3 — The third page is reserved for all other necessary documentation.
Common confusion points
Does this form apply if I just move my work from my office to a different room in the same building?
The source does not specify rules for moving within a single premises; it focuses on leaving the preparer's site.
If I use an online portal or email instead of being physically present, do I still need this form?
The document lists various methods (phone, online portal, email) but does not provide specific rules regarding when Form 14446 (so) is required for these methods.
Who needs to fill out Form 14446 (so)?
It is needed when VITA/TCE cannot perform an in-person review or audit between the tax preparer and the donor, requiring donors to advise tax preparers of the security risk by transferring data from one location to another.
Do I need to fill out this form if the tax preparer and the donor are working together at a third-party charity's site?
The source indicates that Form 14446 (so) is needed when VITA/TCE cannot perform an in-person review or audit between the tax preparer and the donor.
Will I need to fill out multiple copies of this form if we work with many donors?
The source does not specify requirements for the number of forms needed based on the volume of donors.
If I use a secure file-sharing system, am I covered by this form's rules?
Form 14446 (so) covers non-face-to-face assistance methods, including using a secure file-sharing system for reviewing documentation.
Workflow map
Related forms and next steps
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⚠ If something goes wrong
- Not stated in the official source — verify on the agency site
Questions about IRS Form 14446-SO
What is IRS Form 14446-SO used for?
This form helps document how volunteers provide tax help when they are unable to meet with the client face-to-face. It explains the procedures used to conduct reviews, prepare returns, or audit records remotely or virtually.
Who must file IRS Form 14446-SO?
Donors must advise tax preparers when VITA/TCE cannot perform an in-person review or audit between the two parties.
What information does IRS Form 14446-SO require?
Part I is completed with the VITA/TCE location details. Part II requires describing various location methods used to assist tax preparers non-face-to-face, including donor interviews and document preparation.
Where do I file IRS Form 14446-SO?
The form does not specify a mailing location; it details procedures for data transfer, such as using the design location or preparation location.
How do I complete IRS Form 14446-SO?
The preparer must fill out Form 14446 when they move between different locations or types of assistance. The form requires describing how non-face-to-face services are provided across various methods detailed in Part II.
Does this form apply if I just move my work from my office to a different room in the same building?
The source does not specify rules for moving within a single premises; it focuses on leaving the preparer's site.
If I use an online portal or email instead of being physically present, do I still need this form?
The document lists various methods (phone, online portal, email) but does not provide specific rules regarding when Form 14446 (so) is required for these methods.
Who needs to fill out Form 14446 (so)?
It is needed when VITA/TCE cannot perform an in-person review or audit between the tax preparer and the donor, requiring donors to advise tax preparers of the security risk by transferring data from one location to another.
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