Part I: site information
Site name and address, site identification number (SIDN), site coordinator name, and site contact name and telephone number.
14446
Virtual VITA/TCE Taxpayer Consent
- Agency
- IRS
- Revision
- Rev. 11-2023
- Fillable fields
- 41
- Pages
- 3
- Official source
- IRS form page
- Checked
- October 21, 2026
Form 14446: Virtual VITA/TCE Taxpayer Consent
Form 14446, Virtual VITA/TCE Taxpayer Consent, is a three-page form used at Volunteer Income Tax Assistance (VITA) and Tax Counseling for the Elderly (TCE) sites. The form says it is required when either the Intake/Interview and/or the Quality Review are not conducted in-person between the taxpayer and the VITA/TCE volunteer.
The site fills in Parts I and II: its details, the virtual method it uses, and how it handles each step from scheduling to e-filing. The taxpayer reads Part III, answers whether an IRS employee may review the return for accuracy, and signs to agree to the site's virtual process. On a Married Filing Joint return, both spouses sign.
You can fill out Form 14446 free in your browser on this page and download it without an account.
What's on Form 14446
Virtual methods A to E
Boxes for a Drop Off Site, Intake Site, Return Preparation and/or Quality Review Only Site, Combination Site, and 100% Virtual VITA/TCE Process.
Part II: the site's process
Eleven numbered items, from scheduling the appointment and securing consent through intake, identity validation, interview, preparation, quality review, sharing, signing and e-filing.
Part III: review for accuracy
A Yes or No on whether the taxpayer consents to an IRS employee reviewing the return for accuracy if the site is selected.
Virtual Consent Disclosure
Explains the consent, including that federal law may not protect the information if non-IRS virtual systems are hacked or breached, and that consent with no set duration is valid for one year from the date of signature.
Taxpayer signatures
A Yes or No to use the site's process, then printed name, date of birth, date, phone, email and an electronic or typed signature for the taxpayer and spouse.
How to fill out Form 14446
- 1
Part I (site)
The site enters its name, address, SIDN, coordinator and contact, then checks each virtual method, A to E, that it uses.
- 2
Part II (site)
The site writes how it handles each of the 11 processes. The questions in parentheses on the form say what to include, such as how the 14446 is signed, received and stored.
- 3
Explain to the taxpayer
The form says the site explains its process, and if applicable volunteers advise the taxpayer of the risk of transferring data from one site location to another.
- 4
Review question (taxpayer)
Check Yes or No on IRS review for accuracy. The form says choosing not to be reviewed does not affect the services provided at the site.
- 5
Consent and sign (taxpayer)
Check Yes or No to use the site's Virtual VITA/TCE Process, then enter printed name, date of birth, date, phone and email, and sign electronically or by typing or printing.
- 6
Spouse
On a Married Filing Joint return, the spouse completes the second column and also signs and dates.
Why fill Form 14446 on indox
You get the real form, filled in a browser tab, with nothing standing between you and the finished PDF.
- Fill the form right in your browser, no software to install
- Free to fill and free to download, with no account
- The official blank straight from the IRS, not a copy someone retyped
- Works on a phone, tablet or computer
Where it is kept, consent period and complaints
Kept at the site
The form says page three is maintained at the site with all other required documents. It gives no IRS mailing address.
How long consent lasts
The form says consent is valid for the amount of time the taxpayer specifies, or one year from the date of signature if no duration is specified.
If the taxpayer does not sign
The form says the site may not be able to prepare the return using this process.
Reporting misuse
The form lists the Treasury Inspector General for Tax Administration (TIGTA) at 1-800-366-4484 or [email protected].
When it is not needed
Sites where the taxpayer does not leave the site's property are not drop off sites, and the form says those taxpayers are not required to complete Form 14446.
Related forms
Who completes Form 14446?
The VITA/TCE site and the taxpayer each fill in their own parts. The form says page three is kept at the site with all other required documents.
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Questions about Form 14446
When is Form 14446 used?
The form says it is required when either the Intake/Interview and/or the Quality Review are not conducted in-person between the taxpayer and the VITA/TCE volunteer.
Who fills out which part?
The VITA/TCE site completes Parts I and II. The taxpayer, and a spouse on a joint return, completes Part III and signs.
Is Form 14446 sent to the IRS?
The form says page three is maintained at the site with all other required documents.
Does the IRS review returns from virtual sites?
The form says IRS employees randomly select free tax preparation sites for review. Part III asks whether the taxpayer consents to a review if the site is selected, and declining does not affect the services provided.
How long is the consent valid?
For the time the taxpayer specifies. If no duration is specified, the form says it is valid for one year from the date of signature.
What is a 100% Virtual VITA/TCE Process?
The form describes it as no in-person interaction with any VITA/TCE volunteer during intake, interview, return preparation, quality review and signing, with documents sent through a secured file sharing system.