Independent form guide. BrieflyGo is not affiliated with or endorsed by IRS, USCIS, SSA, DOL, or any U.S. government agency. Official forms are sourced from public government websites.
Official form guide
Form 14446-CN: 14446 (zh-t)
IRS Form 14446 is a virtual VITA/TCE taxpayer consent form used when a taxpayer and a VITA/TCE volunteer do not conduct an interview or quality review. It must be signed by the taxpayer (and spouse if filing jointly). Rev. 11‑2022.
Need help with Form 14446-CN?
Open it in the AI Editor for field guidance, checks, and PDF export.
Need help? AI Editor guides you through every field of Form 14446-CN.
Start filling →Form Overview
IRS Form 14446-CN - 14446 (zh-t)
IRS Form 14446 is a virtual VITA/TCE taxpayer consent form used when a taxpayer and a VITA/TCE volunteer do not conduct an interview or quality review. It must be signed by the taxpayer (and spouse if filing jointly). Rev. 11‑2022.
Risk Radar
Scan points- 1Failing to sign the form blocks the virtual filing process.
- 2Leaving the Service Center Identification Number (SIDN) blank in Part I.
- 3Choosing the wrong virtual VITA/TCE method description (A‑E) for the service provided.
- 4Failing to obtain the taxpayer’s signature (or electronic signature) on Part III.
- 5Not including the spouse’s signature when filing a married‑joint return.
Plain English
This form records a taxpayer’s agreement to let a VITA/TCE service center prepare and file their tax return without meeting in person. The center explains the virtual process and obtains the taxpayer’s signature.
Submission Date
- Filing date: 2023-12-27 22:10:10
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
AI co-pilot
Fill it faster. Catch mistakes before you file.
What this form is for
- Use this form when the taxpayer and VITA/TCE volunteer do not conduct an interview or quality review and the service uses a virtual VITA/TCE process.
- Do not use it when the taxpayer remains on‑site for the interview or quality review, because the service center is not considered a receipt service center and the form is not required.
- Check Form W‑2 instead when you need to provide the taxpayer’s wage and tax statements.
Form selector
Use this form or another form?
Taxpayer leaves documents at the service site and later departs the facility
Consent is required for virtual handling of the taxpayer’s data after they leave the site
✓ Confirm the taxpayer signed the consent form
Volunteer needs to verify taxpayer identity using SSN and photo ID
Identity verification relies on the SSN and wage documents supplied
✓ Ensure the SSN matches the W‑2
IRS conducts a random audit of the free tax‑preparation site
The consent form allows IRS staff to review the tax return for accuracy
✓ Verify the signed consent is on file
Deadline or filing window
Not stated in the official source.
Checklist
What you need before filling it out
服務處名稱 (Service center name)
Official name of the VITA/TCE service location · Form 14446 Part I
服務處地址 (Service center address)
Street, city, state, ZIP of the service location · Form 14446 Part I
服務處識別號碼 (SIDN)
Service Identifier Number assigned to the center · Form 14446 Part I
納稅人簽名 (Taxpayer signature)
Handwritten or electronic signature of the taxpayer · Form 14446 Part III
同意期限 (Consent validity period)
Date of signature; default one‑year validity if no period specified · Form 14446 Part III instructions
Before you submit
- 1Enter the service center name in the designated field.
- 2Enter the full service center address, including ZIP code.
- 3Provide the service center identification number (SIDN).
- 4List the service coordinator’s full name.
- 5List the service contact person’s full name and phone number.
- 6Select the virtual VITA/TCE method used (e.g., 收件服務處, 受理服務處, etc.).
- 7Obtain the taxpayer’s signature on the consent section.
- 8If filing jointly, obtain the spouse’s signature and date.
- 9Date all signatures as required.
How to file this form
- 1Complete Part I with the service center’s name, address, SIDN, coordinator and contact information.
- 2Indicate the virtual VITA/TCE process being used by checking the appropriate option.
- 3Secure the taxpayer’s signature (and spouse’s if joint) on the consent page.
- 4Attach any required supporting documents such as copies of the taxpayer’s SSN and Form W‑2.
- 5Submit the completed Form 14446 to the designated IRS or service‑center recipient and retain a copy for your records.
Known limitations
- 1Not required when the taxpayer stays on‑site for the interview or quality review.
- 2Does not apply to non‑VITA/TCE tax‑preparation services.
- 3Not needed if the service center is a receipt service center where the taxpayer remains in the same room or vehicle.
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->Form 14446 (zh‑t) Rev. 11‑2022 (catalog 68077B) is the current edition; the source shows the revision date as 11‑2022 and the edition listed as 2023 年 11 月.
What changed or needs a fresh check
- Edition date — confirm Rev. 11‑2022 (2023 年 11 月) as shown on the form header.
- Fee — Not stated in the official source.
- Mailing address — Not stated in the official source.
- Signature — Required from taxpayer; spouse must also sign for married filing jointly.
- Catalog number — confirm 68077B as listed.
Quick Facts
Downloads
After you file
- 1Store the signed Form 14446 together with the taxpayer’s other documents at the service center.
- 2Keep the consent on file for at least one year from the signature date unless a longer period was specified.
- 3Monitor for any IRS communication regarding random audits of the free‑tax service.
- 4If an error is discovered, contact the service center to correct the form and obtain a new signature.
Sources
- SRCForm p.1 — purpose described as virtual VITA/TCE taxpayer consent form used when no interview or quality review is conducted.
- SRCForm p.1 — indicates the form is required if taxpayer leaves documents and later departs the service facility.
- SRCForm p.1 — states the form is not needed when taxpayer stays in the service facility’s room or vehicle.
- SRCForm p.1 — lists service center fields: name, address, SIDN, coordinator name, contact name, contact phone.
- SRCForm p.3 — requires taxpayer signature; spouse must also sign for married filing jointly.
- SRCForm p.3 — consent remains valid for one year from signature date if no specific time length is indicated.
- SRCForm p.3 — provides TIGTA contact information for complaints (phone 1‑800‑366‑4484, email [email protected]).
- SRCForm p.1 — mentions Form W‑2 as an example of identifiable personal data collected.
Common confusion points
Do I need to fill out Form 14446 if I stay in the same service room?
The form’s purpose is only for off‑site handling, and the source says staying on‑site does not require the form.
→ Confirm the taxpayer remained on‑site for the interview; if yes, skip the form.
Which virtual VITA/TCE option should I select?
Multiple process types (A‑E) are listed without detailed guidance.
→ Match the description of the service flow to the options provided and select the one that fits.
How long does the taxpayer’s consent remain valid?
The source mentions a default one‑year period if no time is specified.
→ Check whether a specific time length was written; if not, note the one‑year default.
Is a spouse signature required for married filing jointly?
The consent section notes both spouses must sign for joint returns.
→ Verify filing status; obtain both signatures when joint.
What if the taxpayer’s documents are sent to another service location?
The source describes data transfer between locations and the need for consent.
→ Ensure the consent form is signed before any transfer occurs.
Can I use a handwritten signature instead of an electronic one?
The form allows either electronic or handwritten signature.
→ Provide either a legible handwritten signature or an electronic signature as indicated.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 14446 – correct and re‑sign the consent if errors are found.
Questions about IRS Form 14446-CN
What is IRS Form 14446-CN used for?
This form records a taxpayer’s agreement to let a VITA/TCE service center prepare and file their tax return without meeting in person. The center explains the virtual process and obtains the taxpayer’s signature.
Who must file IRS Form 14446-CN?
Taxpayers who use a VITA/TCE volunteer and have no interview or quality review must file IRS Form 14446.
What information does IRS Form 14446-CN require?
The form collects the service center’s name, address, SIDN, coordinator and contact details, the selected virtual VITA/TCE method, and the taxpayer’s consent, personal contact information, and signatures.
How do I complete IRS Form 14446-CN?
The VITA/TCE service center completes Part I with its identifying information and selects the appropriate virtual method (A‑E). The taxpayer reviews the explanation, answers the consent question, and signs Part III (both spouses sign if filing jointly). The completed form is kept with other service documents.
What happens if IRS Form 14446-CN is filed incorrectly?
If the form is not signed, the service center cannot use the virtual process, which may prevent the taxpayer’s return from being filed.
Do I need to fill out Form 14446 if I stay in the same service room?
The form’s purpose is only for off‑site handling, and the source says staying on‑site does not require the form. Confirm the taxpayer remained on‑site for the interview; if yes, skip the form.
Which virtual VITA/TCE option should I select?
Multiple process types (A‑E) are listed without detailed guidance. Match the description of the service flow to the options provided and select the one that fits.
How long does the taxpayer’s consent remain valid?
The source mentions a default one‑year period if no time is specified. Check whether a specific time length was written; if not, note the one‑year default.
Source transparency
Copyright & Licensing - US Government Forms
BrieflyGo links to and explains official public form sources. We are not a government agency, and this page is for general form guidance, not legal advice.
Understand the agreement before you sign it.
Review risky clauses in plain English, fix the document, and keep it moving toward signature.