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Official form guide
Form 14446-SP: 14446 (sp)
IRS Form 14446 (sp) is a Consentimiento virtual para la Asistencia Voluntaria con los Impuestos sobre los Ingresos and TCE form required when an admission or quality review interview is not conducted in person between the taxpayer and the VITA/TCE volunteer. The revision date on file is 11-2023.
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IRS Form 14446-SP - 14446 (sp)
IRS Form 14446 (sp) is a Consentimiento virtual para la Asistencia Voluntaria con los Impuestos sobre los Ingresos and TCE form required when an admission or quality review interview is not conducted in person between the taxpayer and the VITA/TCE volunteer. The revision date on file is 11-2023.
Risk Radar
Scan points- 1Failing to explain the process used for preparing the return in Part I is a critical error.
- 2Failing to explain the process used for preparing the return in Part I.
- 3Not listing all required site details in Part I (e.g., Site ID Number).
- 4Selecting a VITA/TCE method that does not match the actual service provided.
- 5Filing jointly but only having one spouse sign and date Form 14446 (sp).
Plain English
This form grants permission for a tax preparer to handle your taxes using virtual methods instead of meeting you face-to-face. It explains how the preparation, review, and filing process will happen remotely. You sign this document to agree with the procedures listed on the form.
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 an admission or quality review interview is not conducted in person between the taxpayer and the VITA/TCE volunteer.
- Do not use it when the taxpayer remains on the property of the site (e.g., waiting in another room or vehicle), as Form 14446 is not required.
- Check Form 14446 instead when you are completing the form for VITA/TCE services.
Form selector
Use this form or another form?
Taxpayer leaves documents at site but leaves property
Taxpayer must complete this form because they leave the site's property.
✓ Check before you continue
Site uses Delivery method (keeping data on-site)
This method requires explaining that the taxpayer will return to the same site for quality review or signing.
✓ Check before you continue
Site uses Admission method (leaving data at site, reviewing elsewhere)
The information may be sent to another location for interviewing, preparation, or quality review.
✓ Check before you continue
Deadline or filing window
The form is required when an interview or quality review is not conducted in person. The filing trigger is the need for virtual assistance, and there is no specific deadline date provided on Form 14446 (sp).
Checklist
What you need before filling it out
Purpose
Consentimiento virtual para la Asistencia Voluntaria con los Impuestos sobre los Ingresos (VITA) y la Asesoría Tributaria para las Personas de Edad Avanzada (TCE) · Form 14446 (sp)
Site Name/Address
Site name, street address, city, state, zip code · Part I
Method Type (e.g., Delivery)
A, B, C, D, or E selection · Form 14446 (sp)
Delivery Method Note
Must explain how the site will communicate if additional info is needed · Part I, Section A
Admission Process Detail
How documents are received, stored, and tracked · Part II, Item 3
100% Virtual Method
Must explain the virtual process and consent procedures · Part I, Section E
Before you submit
- 1Verify that the form is completed in Spanish (sp) as indicated by the title.
- 2Confirm that the site's specific method (A, B, C, D, or E) is clearly identified in Part I.
- 3Ensure all required contact details for the site are filled out in Part I (Name, Address, SIDN, etc.).
- 4Verify that Part II explains *how* each process will be managed (e.g., how appointments are requested).
- 5Check that the explanation covers how consent is obtained and stored.
- 6Confirm that the site's method for communicating with the taxpayer if more information is needed is described in both Part I and Part II.
- 7Ensure the description of the quality review process details where it occurs and how the reviewer accesses documents.
How to file this form
- 1Complete Part I by filling out the site's name, address, SIDN, coordinator/contact names, phone number, and selecting the VITA/TCE virtual method used.
- 2Complete Part II by detailing how the site manages each remote process (e.g., appointment scheduling, consent agreement acquisition).
- 3Explain within Part II how document authentication is validated (including the communication channel and documents reviewed).
- 4Review all sections to ensure the specific details of the selected method are explained (especially for 100% Virtual or Delivery methods).
- 5Sign the form before submitting it.
- 6Keep a copy of the completed Form 14446 (sp) for your records.
Known limitations
- 1The Form 14446 (sp) is required when a virtual interview process is used instead of an in-person admission or quality review between the taxpayer and the VITA/TCE volunteer.
- 2If the taxpayer remains on the property of the site (e.g., waiting in another room or vehicle), it is not considered a delivery site, and thus the Form 14446 does not need to be completed.
- 3The Form 14446 must be completed if the taxpayer leaves their tax documents at the site and then departs from the property for any reason (even if remaining on the property would otherwise qualify as a delivery site).
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 is Revision 11-2023, and the source provides a link to www.irs.gov for verification. The form itself does not specify changes from previous revisions.
What changed or needs a fresh check
- Edition date — confirm the revision reads 11-2023.
- Catalog Number — confirm it is 68082U.
- Form Title — confirm it reads Form 14446 (sp).
- Mailing address — Not stated in the official source.
Quick Facts
Downloads
After you file
- 1Keep a copy of the signed Form 14446.
- 2If the taxpayer opts not to sign this form, tax preparation may not occur through the virtual process.
- 3Consent provided for using virtual systems is valid for one year from the date of signature unless a different duration is specified on the form.
- 4The IRS randomly selects sites for review; if errors are found during this review, the site will make the necessary corrections.
Sources
- SRCForm 14446 (sp) is required when the admission or quality review interview is not done in person between the taxpayer and VITA/TCE volunteer (Instructions p.1).
- SRCPart I must be completed on the VITA/TCE site for Form 14446 (sp) (Instructions p.1).
- SRCA 'Delivery Site' means the site keeps your PII to prepare the return at the same location, and you return there for review or signing (Instructions p.1).
- SRCA 'Delivery Site' is NOT considered a delivery site if the taxpayer stays on the property of the site (Instructions p.1).
- SRCAn 'Admission Site' involves leaving PII at the site to prepare/review the return in another location, often involving non-in-person interactions (Instructions p.1).
- SRCPart II explains how each remote process is followed regarding scheduling, consent agreement, admission, and authentication validation (Instructions p.2).
- SRCPart III covers the request for review accuracy by IRS employees selecting sites randomly (Instructions p.3).
- SRCIf you opt out of signing Form 14446 (sp), tax preparation may not occur via this virtual process (Instructions p.3).
- SRCConsent is valid for one year if no duration is specified on the form (Instructions p.3).
Common confusion points
When must I fill out Form 14446 (sp)?
It is required when the interview or quality review does not happen in person between you and the VITA/TCE volunteer.
→ Check if your interaction was virtual.
Does staying on site mean I don't need this form?
No, remaining on the property (like waiting in a car) means it isn't a delivery site, so you may not need to complete Form 14446 (sp).
→ Confirm the interaction type: 'Delivery Site' or 'Admission Site'.
When is my consent valid?
If you don't specify a length of time on the form, your consent is valid for one year from the date you sign it.
→ Look at Part III to see if you specified a duration.
What happens if I give consent but the virtual system gets hacked?
Federal law may not protect your tax information from additional use or distribution if the virtual systems are compromised without the IRS knowing.
→ Review the language in Part III regarding data security after granting consent.
Is this form only for 'Delivery Sites'?
No, it is required when either a Delivery Site process or an Admission Site process is used virtually.
→ Check which method (A or B) the site uses on Page 1.
If I sign this form, does that mean my tax return will be perfectly accurate?
Not necessarily; the IRS randomly selects sites for review to check accuracy and make corrections if errors are found.
→ Confirm you understand the quality control process described in Part III.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- If errors are found during IRS quality reviews, the site makes corrections to the return prepared using this form.
Questions about IRS Form 14446-SP
What is IRS Form 14446-SP used for?
This form grants permission for a tax preparer to handle your taxes using virtual methods instead of meeting you face-to-face. It explains how the preparation, review, and filing process will happen remotely. You sign this document to agree with the procedures listed on the form.
Who must file IRS Form 14446-SP?
The filer category is the taxpayer who requires a consent for virtual assistance when an admission or quality review interview is not done in person between them and the VITA/TCE volunteer.
What information does IRS Form 14446-SP require?
Part I collects site information, including the Site ID Number (SIDN) and contact details. Part II explains how each process will be managed remotely, such as appointment scheduling and document handling.
When is IRS Form 14446-SP due?
The form is required when an interview or quality review is not done in person; there is no specific filing deadline stated for submission itself.
How do I complete IRS Form 14446-SP?
Part I must be completed by the VITA/TCE site. The taxpayer then completes the form, agreeing to virtual consent; if filing jointly, both spouses must sign and date it. Part II details how the remote processes will function before signing.
What happens if IRS Form 14446-SP is filed incorrectly?
By signing this document, the taxpayer agrees that their signature and/or consent are mandatory for the tax preparation and document processing to occur.
When must I fill out Form 14446 (sp)?
It is required when the interview or quality review does not happen in person between you and the VITA/TCE volunteer. Check if your interaction was virtual.
Does staying on site mean I don't need this form?
No, remaining on the property (like waiting in a car) means it isn't a delivery site, so you may not need to complete Form 14446 (sp). Confirm the interaction type: 'Delivery Site' or 'Admission Site'.
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