14446

Virtual VITA/TCE Taxpayer Consent (Khmer Version)

Agency
IRS
Revision
Rev. 11-2023
Fillable fields
41
Pages
3
Official source
IRS form page
Checked
October 21, 2026
Fill 14446 online
Page 1 of form 14446

Form 14446 (km): Virtual VITA/TCE Taxpayer Consent, Khmer Version

Form 14446 (km) is the Khmer version of Form 14446, Virtual VITA/TCE Taxpayer Consent. The PDF is printed in Khmer script, for taxpayers at VITA/TCE sites who read Khmer, and its parts are numbered 1, 2 and 3. The English edition is Form 14446.

The Khmer text says the form is required when the intake/interview and/or the quality review are not done in person between the taxpayer and the VITA/TCE volunteer. The site completes Part 1 and Part 2, naming its virtual methods and explaining each step of its process. The taxpayer answers the review question in Part 3, says whether they agree to the site's virtual process, and signs.

You can fill it out free in your browser on this page and download the result without an account.

Top of page 1 of Form 14446 (km): Virtual VITA/TCE Taxpayer Consent, Khmer Version, as printed by IRS

What's on Form 14446 (km)

Part 1: site information

Site name, site address (street, city, state, ZIP code), site identification number (SIDN), site coordinator name, and site contact name and phone number.

Virtual methods A to E

Five boxes: a drop off site, an intake site, a site for return preparation and/or quality review only, a combination site, and the 100% virtual VITA/TCE process.

Part 2: the site's process

Eleven numbered processes with a question in parentheses for each, from scheduling and the consent agreement through intake, identity checks with photo ID and Social Security card/ITIN letter, interview, preparation, contact, quality review, sharing, signing and e-filing.

Part 3: accuracy review

The form says IRS staff randomly select free tax preparation sites for review and the site makes any needed corrections. Declining does not affect the services at the site. The boxes are Yes and No in Khmer.

Virtual consent disclosure

Says that if the taxpayer agrees to use non-IRS virtual systems and they are hacked or breached without the site's knowledge, federal law may not protect the return information from further use or distribution.

Consent and signatures

A Yes or No on using the site's virtual VITA/TCE process, then name, date of birth, date, phone, email, and an electronic signature or a typed or printed one, for the taxpayer and the spouse.

How to fill out Form 14446 (km)

  1. 1

    Part 1 (site)

    The site enters its name, address, SIDN, coordinator and contact, then checks each virtual method, A to E, that it uses.

  2. 2

    Part 2 (site)

    The site explains how each of the 11 processes works when helping taxpayers remotely. Item 2 asks how the 14446 is signed, received and stored.

  3. 3

    Accuracy review (taxpayer)

    Check Yes or No on letting an IRS employee review the return for accuracy if the preparing site is selected.

  4. 4

    Consent and sign (taxpayer)

    Check Yes or No on using the site's virtual VITA/TCE process, enter name, date of birth, date, phone and email, then sign electronically or by typing or printing.

  5. 5

    Spouse

    On a joint return, the spouse fills in the second column with name, date of birth, date, phone and email, and signs.

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Where it is kept, consent period and complaints

Kept at the site

The Khmer text says page three of the form is kept at the site with the other required documents. No IRS mailing address is printed.

How long consent lasts

The disclosure says consent is valid for the period the taxpayer specifies, or for one year from the date of signature when no period is given.

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 names the Treasury Inspector General for Tax Administration (TIGTA), by phone at 1-800-366-4484 or by email at [email protected].

English edition

Form 14446 is the English edition, with the same Rev. 11-2023 date. The Khmer version carries the same form number, with the language tag in its footer.

Who completes Form 14446 (km)?

  • Khmer readers at VITA/TCE sites

    The IRS lists this edition as the Khmer Version. Its footers print Form 14446 (km) (Rev. 11-2023) and Catalog Number 39569C, and the header gives the date as November 2023 in Khmer.

  • VITA/TCE site

    Part 1 is headed as completed by the VITA/TCE site, and Part 2 is where the site explains its process. The form says the site explains to the taxpayer the process it uses to prepare the return.

  • Taxpayer

    Reads Part 3, answers the question on an IRS accuracy review, checks Yes or No on using the site's virtual process, and signs.

  • Spouse on a joint return

    The consent disclosure says both spouses sign and date the document when the return is a joint return.

  • Drop off taxpayers who leave

    The note under method A says a taxpayer who leaves tax documents at the site and then leaves the site's property for any reason completes Form 14446. Waiting in another room or a vehicle does not count as leaving.

Part 1 and Part 2 are for the VITA/TCE site, and Part 3 is the taxpayer's consent. The form says page three stays at the site.

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Questions about Form 14446

What language is Form 14446 (km) in?

Khmer. It is the Khmer version of Form 14446, Virtual VITA/TCE Taxpayer Consent, with the same Rev. 11-2023 revision as the English edition.

Who fills in Part 1 and Part 2?

The VITA/TCE site. Part 1 asks for site details and the virtual methods used, and Part 2 asks the site to explain its 11 processes.

Who signs Form 14446 (km)?

The taxpayer. The form says that on a married joint return both spouses sign and date it.

Is it sent to the IRS?

The form says page three is kept at the site with the other required documents.

How long is the consent valid?

For the period the taxpayer specifies. If none is given, Form 14446 (km) says the consent is valid for one year from the date of signature.

Who can be contacted about misuse of return information?

The form lists TIGTA at 1-800-366-4484 or [email protected].