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Form 14446-TL: 14446 (tl)
IRS Form 14446 (tl) is Virtual Taxpayer Authorization for VITA/TCE, required when completing a tax return without taxpayer-volunteer interaction; the authorization remains valid for one year if no duration is stated.
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IRS Form 14446-TL - 14446 (tl)
IRS Form 14446 (tl) is Virtual Taxpayer Authorization for VITA/TCE, required when completing a tax return without taxpayer-volunteer interaction; the authorization remains valid for one year if no duration is stated.
Risk Radar
Scan points- 1Failing to specify a duration on the authorization allows permission for only 1 year from signing.
- 2Failing to specify the duration of permission on the final authorization section.
- 3Not completing Part I, which requires site identification details.
- 4Selecting the wrong Virtual VITA/TCE process type in Part I.
- 5Signing without providing a date of birth or contact phone number.
Plain English
This form gives permission to allow a volunteer at a VITA or TCE site to prepare your tax return on your behalf. It specifies how this preparation will happen—whether you go to them or they come to you virtually. By signing, you authorize the process and confirm the details of that authorization.
Submission Date
- Filing date: 2023-12-27 22:10:32
- 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 completing a tax return without interaction between the taxpayer and the volunteer in VITA/TCE.
- Do not use it when the taxpayer remains at the site (e.g., waiting in another room or car) because, in that case, Form 14446 is not required.
- Check IRS Form 14446 instead when completing a tax return via VITA/TCE.
Form selector
Use this form or another form?
Taxpayer remains at the site but documents are left behind
The taxpayer must complete this form if they leave their tax documents at the site and then depart from the location for any reason.
✓ Confirm completion of Part I.
Site uses Delivery method where interaction occurs at the same location in a different session
This process requires the taxpayer to return to the original site for quality review and/or signing after initial preparation.
✓ Verify that 'Delivery Site' is selected correctly in Part I.
Site uses Pickup method where documents are left at the site for processing elsewhere
This process involves leaving personal identifying information (SSN, W-2, etc.) at the site for preparation and/or quality review at a different location.
✓ Ensure Part I details match the receiving site's capabilities.
Site uses Combined method where preparation happens elsewhere but interaction occurs locally
This site prepares returns for other permanent or temporary receiving sites while also assisting walk-ins and appointments at its own location.
✓ Note if the site is primarily a 'Delivery Site' or 'Pickup Site'.
Site receives returns from another location for processing/review
This applies to the 'Preparation and/or Quality Review Site', where returns are received from one or more other receiving sites.
✓ Confirm that the site is not primarily a walk-in/appointment location if this box is checked.
Deadline or filing window
The authorization is required when completing the tax return without interaction at the site. If no time limit is stated, the authorization remains valid for one year from the date of signing. The form itself does not state a specific filing deadline but governs the process leading to it.
Checklist
What you need before filling it out
Part I: Site Information
Name, Address (street, city, state, zip), SIDN, Coordinator Name, Contact Name, Phone Number · Form 14446 (tl) p.1
Part I: VITA/TCE Method Used
Select A, B, C, D, or E based on site function · Form 14446 (tl) p.1
Authorization Duration
Specify the time period in years (or leave blank for 1 year default) · Form 14446 (tl) p.3
TIGTA Contact Information
Phone: 1-800-366-4484; Email: [email protected] · Form 14446 (tl) p.3
Taxpayer Signature/Print Name
Must provide signature, printed name, DOB, phone, and email for each option (handwritten or electronic) · Form 14446 (tl) p.3
Purpose Statement
The site must explain how it will interact with the taxpayer regarding data transfer/preparation · Form 14446 (tl) p.1
Before you submit
- 1Confirm Part I details accurately reflect the site's name, address, and SIDN.
- 2Verify that the specific Virtual VITA/TCE method (A, B, C, D, or E) utilized is selected by the site.
- 3Check the authorization duration field to confirm a time period is stated or accepted as one year.
- 4Ensure all required fields for taxpayer identification are completed (Name, DOB, Phone, Email).
- 5Confirm that either a handwritten signature OR an electronic signature has been applied.
- 6Verify that if signing electronically, the printed name aligns with the corresponding signature line.
- 7Review Part I to ensure the site explains how it will communicate with the taxpayer for more information.
How to file this form
- 1Complete Part I by filling in all required Site Information fields (Name, Address, SIDN, etc.) on Form 14446 (tl).
- 2Select and document the specific Virtual VITA/TCE method used by the site (A through E) in Part I.
- 3In Part II, detail how each process is followed, specifically addressing appointment scheduling and documentation handling as needed.
- 4Sign and complete all taxpayer identification fields on page 3, ensuring either a handwritten or electronic signature is present.
- 5Keep a copy of the fully executed Form 14446 (tl) for your records after submission.
Known limitations
- 1Form 14446 (tl) is required when completing a tax return without interaction between the taxpayer and the VITA/TCE volunteer.
- 2If the taxpayer remains at the site (e.g., waiting in another room or car), Form 14446 is not required, even if documents are left behind.
- 3The form must be completed by the VITA/TCE site when a 100% Virtual process is used for tax return preparation.
- 4If filing a Married Filing Jointly return, the spouse must sign and date Form 14446 (tl).
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 this version references www.irs.gov as the source for further information.
What changed or needs a fresh check
- Edition date — confirm Revision 11-2023.
- Catalog Number — confirm it reads 68083F.
- Mailing address — Not stated in the official source (verify on the agency site).
- Signature — Confirm space provided for signature/electronic signature is present.
- Taxpayer's Date of Birth — ensure this field is completed if not using an electronic signature option.
Quick Facts
Downloads
After you file
- 1Retain a copy of Form 14446 (tl) after completion.
- 2The third page of Form 14446 (tl), which contains Section III, must remain with all other required documents.
- 3If errors are found during the IRS review process for free VITA tax return preparation, the site will make the necessary corrections.
- 4If a taxpayer chooses not to sign Form 14446 (tl), the tax return may not be prepared using the virtual process.
Sources
- SRCForm 14446 (tl) is listed as Form 14446 (Nobyembre 2023) on page 1.
- SRCThe form is required when completing a tax return without taxpayer-volunteer interaction, according to page 1.
- SRCSection I must be completed by the VITA/TCE site, detailed on page 1.
- SRCIf the taxpayer leaves their documents and leaves the site, Form 14446 (tl) must be completed by the taxpayer, per page 1.
- SRCPage 2 details Section II: The Site Process, which explains remote assistance methods.
- SRCSection III on page 3 describes the IRS review process to check tax return accuracy.
Common confusion points
When is this form needed if I am at the VITA site?
It is required unless you remain at the site while your documents are being processed.
→ Check if you are waiting in another room or car.
What happens if my data is transferred to a different site?
The volunteer must notify taxpayers of any related risks when transferring data from one site to another.
→ Look for notification regarding risk disclosure during preparation.
Is the form needed even if I just leave my documents at the VITA site?
Yes, Form 14446 (tl) must be completed by the taxpayer if they leave the premises of the site.
→ Confirm whether you physically left the site location.
What does 'Site Delivery' mean for this form?
It means the site uses a delivery process where the taxpayer returns to the same site later for quality review and/or signing.
→ Check Section I, Part A description.
If my tax return is reviewed by IRS employees, what happens if mistakes are found?
The site will make the necessary corrections to ensure an accurate tax return.
→ Look for confirmation of correction procedures in Section III.
Does this form apply if the preparation process involves a physical meeting?
No, it specifically applies when there is *no* interaction between the taxpayer and volunteer (unless exceptions listed above apply).
→ Verify that the interaction method is not face-to-face or immediate.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- The IRS reviews the return to ensure accuracy, potentially leading to corrections made by the site.
Questions about IRS Form 14446-TL
What is IRS Form 14446-TL used for?
This form gives permission to allow a volunteer at a VITA or TCE site to prepare your tax return on your behalf. It specifies how this preparation will happen—whether you go to them or they come to you virtually. By signing, you authorize the process and confirm the details of that authorization.
Who must file IRS Form 14446-TL?
The form must be completed by the taxpayer who is using a Virtual Income Tax Assistance (VITA) or Tax Counseling for the Elderly (TCE) site to prepare their tax return.
What information does IRS Form 14446-TL require?
Part I requires the VITA/TCE site to list its details, including the Site Identification Number (SIDN). Part II outlines the specific process being used, detailing steps like appointment scheduling and signature methods.
When is IRS Form 14446-TL due?
The authorization remains valid for one year from the date of signing if the taxpayer does not state a specific duration for the permission. The form is required when completing the tax return without interaction at the site.
How do I complete IRS Form 14446-TL?
First, Part I must be completed by the VITA/TCE site listing its identification and process type. Then, the taxpayer completes the authorization section at the end of the form. The taxpayer signs (or electronically signs) and provides personal details such as their date of birth and contact information.
What happens if IRS Form 14446-TL is filed incorrectly?
If information is disclosed or used improperly without authorization, the taxpayer can contact the Treasury Inspector General for Tax Administration (TIGTA) at 1-800-366-4484 or via [email protected].
When is this form needed if I am at the VITA site?
It is required unless you remain at the site while your documents are being processed. Check if you are waiting in another room or car.
What happens if my data is transferred to a different site?
The volunteer must notify taxpayers of any related risks when transferring data from one site to another. Look for notification regarding risk disclosure during preparation.
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