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Official form guide
Form 14446-VN: 14446 (vie)
IRS Form 14446 (vie) is a Treasury Department form used to document VITA/TCE Online Taxpayer Agreement when direct service interaction is limited. This form is effective for the November 2023 revision.
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IRS Form 14446-VN - 14446 (vie)
IRS Form 14446 (vie) is a Treasury Department form used to document VITA/TCE Online Taxpayer Agreement when direct service interaction is limited. This form is effective for the November 2023 revision.
Risk Radar
Scan points- 1Ensure you document the specific online method used in Part I (e.g., A, B, C, D, E).
- 2Failing to specify which online method was used in Part I (A, B, C, D, or E).
- 3Not detailing how consent is secured when completing Part II.
- 4Omitting the specific office name or SIDN in Part I.
- 5Stating the wrong process for 'How the office will manage' in Part II.
Plain English
This form confirms an agreement between a taxpayer and a volunteer tax preparer, especially when they cannot meet in person. It explains how the tax preparation will happen—whether it's all online or involves some face-to-face contact. The document details which specific service model was used to handle the filing.
Submission Date
- Filing date: 2023-12-27 22:10:17
- 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 receiving/interviewing and/or quality checking cannot be done directly between the taxpayer and VITA/TCE volunteer.
- Do not use it when the taxpayer remains at the office location during the service process (e.g., waiting in a room or car), unless the office uses one of the listed online methods.
- Check Form 1446 instead when the taxpayer leaves their tax documents at the office and subsequently departs from the office location for any reason.
Form selector
Use this form or another form?
Taxpayer remains at the office but is not required to complete Form 1446
The document serves as the agreement when direct interaction is limited.
✓ Check Part I details on page 1.
Taxpayer leaves documents and departs from the office location
This situation requires completing this form to document the remote service.
✓ Verify the 'Part I' scenario matches the departure reason.
Office receives returns from other offices for filing/QC, but does not usually host appointments
This describes a specialized office function detailed in Part II.
✓ Ensure the correct process type is selected under Part I.
Office handles long-term/temporary client relations and hosts both scheduled/walk-in meetings
This covers hybrid service models described in the form's various types.
✓ Select 'D. Văn Phòng Kết Hợp' if this applies.
Deadline or filing window
The need for Form 14446 (vie) is triggered when direct interaction cannot happen during receipt, interview, or quality review. If a taxpayer leaves documents at an office and later departs the location, they must complete this form.
Checklist
What you need before filling it out
Part I: Office Type
Select one option (A, B, C, D, or E) · Page 1
Office Address/SIDN
Provide full address and unique SIDN number · Part I Fields
Method Used (Part I)
Select A, B, C, D, or E based on service delivery · Page 1
TIGTA Contact Info
Phone: 1-800-366-4484; Email: [email protected] · Page 3
Part II Process Detail
Describe how each of the 9 processes is managed (e.g., scheduling, consent) · Page 2
Before you submit
- 1Confirm Part I correctly identifies the office type used (A-E).
- 2Verify all fields under Part I are completed, including Office Name and SIDN.
- 3Ensure the specific method of service delivery (e.g., 'A. Văn Phòng Gửi Hồ Sơ') is selected.
- 4If applicable, confirm that if the taxpayer remains at the office, Form 1446 is NOT required.
- 5Verify that Part II explains how each of the 9 processes is managed according to the specific office type chosen in Part I.
- 6Check that contact information for TIGTA (1-800-366-4484 or [email protected]) is correct if a complaint arises.
- 7Confirm that the form reflects Revision 11-2023.
How to file this form
- 1Complete Part I by filling in the office name, address, SIDN, and selecting the appropriate service method (A through E).
- 2In Part II, detail how your office manages each of the 9 listed processes, providing specific operational answers for each.
- 3Review all entries to ensure they align with the selected service type from Part I.
- 4Sign and date Form 14446 (vie) before submitting it to the relevant IRS/VITA/TCE entity.
Known limitations
- 1If a taxpayer does not leave their tax return at the office and remains at the same location (e.g., waiting in another room or inside a vehicle), they are not considered to be using the 'Office Sending Return' process, meaning they do not need to complete Form 14446.
- 2If a taxpayer leaves their tax return at the office and subsequently departs from the office location for any reason, the taxpayer must complete Form 14446.
- 3The form is required when direct reception/interviewing and/or quality assessment cannot be performed between the taxpayer and the VITA/TCE volunteer.
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, which corresponds to November 2023. The source does not specify a separate 'latest information' page but provides the revision date for this form.
What changed or needs a fresh check
- Edition date — confirm the revision is 11-2023.
- Catalog Number — confirm it reads 68084Q.
- Official Title — confirm it reads Form 14446 (vie).
- Filing requirement — confirm this form is needed when direct interaction is limited.
Quick Facts
Downloads
After you file
- 1Retain a copy of Form 14446 (vie) along with all other required documents, as this page will be kept at the office.
- 2The IRS may randomly select the tax preparation site for quality assessment; if an error is found, the site must correct it.
- 3IRS does not retain any personal information on your reviewed tax return, which helps them evaluate the VITA/TCE program's accuracy.
- 4If a taxpayer does not want their tax return to be reviewed, this does not affect the service provided by that site.
Sources
- SRCInstructions p.1 — Form 14446 (vie) has Catalog Number 68084Q and is Revision 11-2023.
- SRCInstructions p.1 — The form is required when direct reception/interviewing and/or quality assessment cannot be performed between the taxpayer and VITA/TCE volunteer.
- SRCInstructions p.1 — Part I (completed by office) requires listing the office's name, address, SIDN, coordinator, contact person, phone number, and the specific online methods used (A-E).
- SRCInstructions p.1 — Process A ('Office Sending Return') means the taxpayer returns to the same office for review/signature.
- SRCInstructions p.2 — Part II details how each process is followed to support remote taxpayers, covering 9 points including scheduling appointments and ensuring consent.
- SRCInstructions p.3 — Part III requires Taxpayer Consent regarding accuracy assurance, noting that IRS randomly selects sites for review.
Common confusion points
Which type of office process applies to my situation?
The form requires documentation when direct interaction is limited, so check if you are in one of these five processes: Sending Return, Receiving, Only Preparation/QA, Combined, or 100% Online.
→ Verify the specific description matches your service delivery.
Do I need Form 14446 if I stay at the office?
No, if you do not leave the premises while the return is being processed, you are exempt from completing Form 14446.
→ Check if you left the location after leaving the return behind.
What does 'Office Sending Return' mean?
The office prepares the return and keeps your personal identification information (SSN, W-2, etc.) to file it at the same site; you return there for review/signature.
→ Confirm that you are returning to the *same* location for final steps.
When must I complete Form 14446?
You must complete it if you leave your tax return at the office and then depart from the physical office location for any reason.
→ If you stay put, you likely do not need to fill this out.
What is a '100% Online' process?
This method involves no direct interactions between the taxpayer and VITA/TCE volunteers during reception, interview, preparation, QA, or signing; it includes online submission via a secure file-sharing system.
→ Ensure all steps were handled remotely without in-person contact.
If my return is reviewed by IRS, what happens to my data?
The IRS does not keep any of your personal information on the reviewed tax return for their evaluation purposes.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- If an error is found during IRS review, the tax preparation site must correct it.
Questions about IRS Form 14446-VN
What is IRS Form 14446-VN used for?
This form confirms an agreement between a taxpayer and a volunteer tax preparer, especially when they cannot meet in person. It explains how the tax preparation will happen—whether it's all online or involves some face-to-face contact. The document details which specific service model was used to handle the filing.
Who must file IRS Form 14446-VN?
VITA/TCE offices must complete Form 14446 (vie) when direct receipt, interview, and/or quality review cannot happen between the taxpayer and the volunteer. This form is completed by the VITA/TCE office itself.
What information does IRS Form 14446-VN require?
Part I of Form 14446 (vie) collects administrative details like the office name, SIDN, and the specific online method used to file for the taxpayer. Part II explains how each service process was followed, detailing procedures like scheduling appointments or confirming consent.
When is IRS Form 14446-VN due?
The form is needed when the direct interaction cannot occur; if a taxpayer leaves their documents at an office but then leaves the location for any reason, they must complete Form 14446 (vie).
Where do I file IRS Form 14446-VN?
The source does not specify a single mailing address or service center, but it requires completion by the VITA/TCE office to document the agreed-upon process.
How do I complete IRS Form 14446-VN?
First, Part I must be completed by the VITA/TCE office to identify the administrative details. Next, Part II requires explaining how each service process was followed, covering steps like scheduling and consent confirmation. The form is signed by the office to finalize this agreement.
What happens if IRS Form 14446-VN is filed incorrectly?
If the information on the Form 14446 (vie) is disclosed or used improperly, illegally, or without the taxpayer's permission, the taxpayer can contact the Treasury Inspector General for Tax Administration (TIGTA).
Which type of office process applies to my situation?
The form requires documentation when direct interaction is limited, so check if you are in one of these five processes: Sending Return, Receiving, Only Preparation/QA, Combined, or 100% Online. Verify the specific description matches your service delivery.
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