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Official form guide
Form 14446-SP: 14446 (sp)
IRS Form 14446 is a virtual consent form for VITA and TCE volunteers. It must be completed when the admission interview or quality review is conducted remotely, not in person, and the taxpayer provides site information and signs.
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IRS Form 14446-SP - 14446 (sp)
IRS Form 14446 is a virtual consent form for VITA and TCE volunteers. It must be completed when the admission interview or quality review is conducted remotely, not in person, and the taxpayer provides site information and signs.
Risk Radar
Scan points- 1Failing to obtain the taxpayer’s signature invalidates the consent.
- 2Leaving the site’s SIDN blank in Part I.
- 3Not indicating which virtual method the site uses.
- 4Omitting the description of how documents will be received and stored in Part II.
- 5Failing to obtain the taxpayer’s signature (or both spouses for joint returns).
Plain English
This form lets a VITA/TCE site get the taxpayer’s permission to handle tax documents virtually. The taxpayer signs to agree to the remote process and to let the IRS review the return if needed.
Submission Date
- Filing date: 2023-12-27 22:10:23
- 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 conducted remotely and not in person.
- Do not use it when the taxpayer remains on the site property, such as waiting in another room or vehicle.
- Check Not stated in the official source instead when a different consent form is required.
Form selector
Use this form or another form?
Virtual admission interview with VITA/TCE volunteer
Consent required for remote preparation and data transfer
✓ Confirm interview is not in person
Quality review conducted remotely
Provides taxpayer consent to virtual handling of documents
✓ Verify no on‑site presence
Taxpayer leaves documents at site then departs the premises
Form required because taxpayer is not on site
✓ Ensure taxpayer has signed consent
Deadline or filing window
Not stated in the official source.
Checklist
What you need before filling it out
Nombre del sitio
Site name provided by the site coordinator · Part I field
Dirección del sitio (calle, ciudad, estado, código postal)
Complete street, city, state, ZIP · Part I field
Número de identificación del sitio (SIDN)
Site identification number · Part I field
Método(s) de VITA/TCE Virtual – Sitio de entrega
Delivery site method selection · Part I method list
Método(s) de VITA/TCE Virtual – Proceso 100 % virtual
100 % virtual method selection · Part I method list
Before you submit
- 1Verify the site name is entered in the "Nombre del sitio" field.
- 2Confirm the site address includes street, city, state, and ZIP code.
- 3Enter the correct SIDN in the "Número de identificación del sitio (SIDN)" field.
- 4Select the appropriate virtual method(s) used by the site.
- 5Provide a clear explanation of the communication method for additional information.
- 6Ensure the taxpayer’s signature appears on the consent section.
- 7Store the completed form in a secure location as described in the process.
- 8Retain a copy of the signed form for the site’s records.
How to file this form
- 1Complete Part I fields with site name, address, and SIDN.
- 2Select and describe the virtual method(s) the site employs.
- 3Obtain the taxpayer’s signature on the virtual consent statement.
- 4Store the signed form securely according to site policy.
- 5Keep a copy of the completed Form 14446 (sp) for your records.
Known limitations
- 1Form 14446 (sp) is not required when the admission interview or quality review is conducted in person (Form p.1).
- 2Form 14446 (sp) is not required if the taxpayer remains on the site property, such as waiting in another room or in a vehicle (Form p.1).
- 3Form 14446 (sp) is required only when the taxpayer leaves tax documents at the site and then departs the site property; otherwise it is not needed (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 Rev. 11‑2023 (catalog number 68082U) as shown on page 1; the source does not indicate a newer revision.
What changed or needs a fresh check
- Edition date — confirm the 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
- Catalog number — confirm it is 68082U as printed on page 1.
Quick Facts
Downloads
After you file
- 1Retain the completed Form 14446 on the site with all other required documents (Form p.3).
- 2Keep the form for the consent period; if no duration is specified, retain it for at least one year from the signature date (Form p.3).
- 3Expect possible random IRS selection of the site for a quality‑review audit (Form p.3).
- 4If IRS review identifies errors, the site must make the necessary corrections (Form p.3).
- 5Ensure a signed copy is on file; without a signature, the site may be unable to prepare the return virtually (Form p.3).
Sources
- SRCForm 14446 (sp) p.1 — required when admission interview or quality review is not conducted in person.
- SRCForm 14446 (sp) p.1 — not required if taxpayer remains on site property, such as waiting in another room or vehicle.
- SRCForm 14446 (sp) p.1 — required if taxpayer leaves tax documents at the site and then departs the site property.
- SRCForm 14446 (sp) p.3 — consent is valid for the time specified by the taxpayer.
- SRCForm 14446 (sp) p.3 — if no duration is specified, consent is valid for one year from the date of signature.
- SRCForm 14446 (sp) p.3 — IRS does not retain any personal information from the reviewed tax return.
- SRCForm 14446 (sp) p.3 — IRS randomly selects free tax‑preparation sites for review.
- SRCForm 14446 (sp) p.3 — if errors are identified, the site will make necessary corrections.
- SRCForm 14446 (sp) p.3 — the third page of the form must be kept on the site with all other required documents.
- SRCForm 14446 (sp) p.3 — if the taxpayer does not sign the form, the site may be unable to prepare the tax return virtually.
Common confusion points
Do I need to fill out Form 14446 if I stay in the waiting room?
Because the form applies only to non‑in‑person interactions, staying on site is still considered on‑site.
→ Confirm you did not leave the site property; if you stayed, the form is not required.
What if I leave my tax documents at the site and then go home?
Leaving documents and then leaving the site triggers the virtual‑process requirement.
→ Verify that you completed Form 14446 when you left the site with your documents.
How long is my consent valid?
Consent defaults to one year unless you specify a different duration.
→ Check the consent section; if no duration is written, assume a one‑year validity.
Can I refuse to sign the form?
Without a signed consent, the site may be unable to prepare your return virtually.
→ Verify that a signature is present; without it, virtual preparation may not proceed.
Do I need to re‑sign the form for each virtual appointment?
Consent remains valid for the period you specified; no new signature is needed until it expires.
→ Review the consent duration; if still within that period, no additional signature is required.
Will the IRS keep my personal tax information?
IRS does not retain personal information from the reviewed return.
→ Confirm the IRS statement on data retention is included in the form.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 14446 (sp) – specifies consent validity period (one year if not specified)
Questions about IRS Form 14446-SP
What is IRS Form 14446-SP used for?
This form lets a VITA/TCE site get the taxpayer’s permission to handle tax documents virtually. The taxpayer signs to agree to the remote process and to let the IRS review the return if needed.
Who must file IRS Form 14446-SP?
Taxpayers who receive VITA or TCE assistance when the interview or quality review is not done face‑to‑face must file IRS Form 14446.
What information does IRS Form 14446-SP require?
Part I records the site’s name, address, SIDN, coordinator and contact details and the virtual method used. Part II describes how appointments, consent, document handling and authentication will be managed, and the taxpayer signs.
How do I complete IRS Form 14446-SP?
First, the site completes Part I with its name, address, SIDN, coordinator, contact phone and selects the virtual method (delivery, admission, preparation only, combination, or 100 % virtual). Next, Part II is filled to explain how appointments are scheduled, how consent is obtained and stored, how documents are received, stored and tracked, and how the taxpayer’s identity is validated. The taxpayer (and spouse, if filing jointly) then signs the form, confirming agreement to the virtual process and IRS review.
Do I need to fill out Form 14446 if I stay in the waiting room?
Because the form applies only to non‑in‑person interactions, staying on site is still considered on‑site. Confirm you did not leave the site property; if you stayed, the form is not required.
What if I leave my tax documents at the site and then go home?
Leaving documents and then leaving the site triggers the virtual‑process requirement. Verify that you completed Form 14446 when you left the site with your documents.
How long is my consent valid?
Consent defaults to one year unless you specify a different duration. Check the consent section; if no duration is written, assume a one‑year validity.
Can I refuse to sign the form?
Without a signed consent, the site may be unable to prepare your return virtually. Verify that a signature is present; without it, virtual preparation may not proceed.
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