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Official form guide
Form 14446-TL: 14446 (tl)
IRS Form 14446 is the Virtual Taxpayer Authorization used by VITA/TCE sites when preparing a tax return without any personal interaction between the taxpayer and volunteer. If the permission period is not specified, it remains valid for one year from the signature.
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IRS Form 14446-TL - 14446 (tl)
IRS Form 14446 is the Virtual Taxpayer Authorization used by VITA/TCE sites when preparing a tax return without any personal interaction between the taxpayer and volunteer. If the permission period is not specified, it remains valid for one year from the signature.
Risk Radar
Scan points- 1Failing to obtain the taxpayer’s signed consent for virtual processing can lead to TIGTA investigation.
- 2Omitting the Site Identification Number (SIDN) in Part I.
- 3Not describing the virtual methods used to prepare the return.
- 4Failing to explain the risks of transferring data to a destination site.
- 5Not obtaining the taxpayer’s signed permission before proceeding.
Plain English
This form lets a VITA or TCE site get the taxpayer’s permission to prepare their return entirely online or by remote methods. It requires the site to explain how the return will be prepared, how documents will be transferred, and what risks exist. The taxpayer signs to confirm they understand and agree. The form is kept with the return.
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 the VITA/TCE site prepares a tax return without any personal interaction between the taxpayer and the volunteer.
- Do not use it when the taxpayer remains on the site and does not leave personal documents, because such sites are not considered remote and the form is not required.
Form selector
Use this form or another form?
Virtual VITA/TCE preparation with no personal contact
Required authorization for remote preparation
✓ Verify the site has explained the virtual process to the taxpayer
Taxpayer leaves documents at site then departs the location
Needed because the taxpayer is not present for review
✓ Confirm the form is completed before the taxpayer leaves
Site uses delivery method where taxpayer returns to same site for review
Authorization still required for remote quality review
✓ Ensure the site explains the process to the taxpayer
Deadline or filing window
Not stated in the official source.
Checklist
What you need before filling it out
Site name
Site name field in Part I · Form header Part I
Site address
Address of site field in Part I · Form header Part I
Site Identification Number (SIDN)
SIDN field in Part I · Form header Part I
Virtual method description
Description of virtual VITA/TCE methods in Part I · Form header Part I
Taxpayer signature
Signature block at end of form · Form footer
Before you submit
- 1Verify the form shows Rev. 11‑2023 on the top.
- 2Ensure the site name is entered in the designated field.
- 3Enter the complete street, city, state, and zip for the site address.
- 4Record the Site Identification Number (SIDN) accurately.
- 5Describe the virtual VITA/TCE method used (delivery or receiving).
- 6Include the taxpayer’s consent statement and signature.
- 7Add the taxpayer’s contact information (phone, email, date of birth).
- 8Review that all required fields in Part I and the signature block are filled before signing.
How to file this form
- 1Complete Part I with site information and virtual method details.
- 2Explain the virtual process and obtain the taxpayer’s consent.
- 3Capture the taxpayer’s signature and contact data in the signature block.
- 4Review the entire form for completeness and accuracy.
- 5Submit the signed form to the VITA/TCE site coordinator and retain a copy.
Known limitations
- 1Not required when the taxpayer stays on‑site for the whole appointment.
- 2Not required for in‑person VITA/TCE sites that have personal interaction.
- 3Not applicable to non‑virtual tax‑preparation programs.
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.
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Fillable formOpen in Editor->Form 14446 (tl) is the Rev. 11‑2023 edition; the source shows the revision date as November 2023 and does not indicate a newer version.
What changed or needs a fresh check
- Edition date — confirm Rev. 11‑2023 as shown on the form header
- Fee — Not stated in the official source
- Mailing address — Not stated in the official source
- Signature — confirm taxpayer signature (typed, handwritten or electronic) is present on the form
Quick Facts
Downloads
After you file
- 1Keep the signed Form 14446 for at least three years.
- 2Store the copy in a secure location with the taxpayer’s return documents.
- 3Expect a confirmation from the site that the virtual process was authorized.
- 4If the site discovers an error, request a corrected form before filing the return.
- 5Update the form if the taxpayer’s consent expires or changes.
Sources
- SRCForm p.1 — title and revision date Rev. 11‑2023
- SRCForm p.1 — purpose: required when tax return is completed without interaction
- SRCForm p.1 — requirement: site must explain virtual process to taxpayer
- SRCForm p.1 — condition: not needed if taxpayer stays on site for the entire process
- SRCForm p.1 — condition: required if taxpayer leaves documents and then leaves site
- SRCForm p.2 — Part II outlines scheduling, consent, and document receipt processes
- SRCForm p.3 — signature block fields listed for taxpayer consent
- SRCForm p.3 — IRS random review of free VITA sites mentioned
Common confusion points
Do I need this form if I talk to the volunteer on the phone?
The form is for completely virtual, no personal interaction processes.
→ Confirm that no personal contact occurs at any stage.
What if I leave my documents at the site and then drive away?
Leaving documents triggers the need for authorization.
→ Complete Form 14446 before departing.
Is a handwritten signature required?
The signature block allows typed, handwritten, or electronic signatures.
→ Verify any clear signature is present.
Can I use the form for a regular in‑person VITA appointment?
In‑person sites do not require this virtual authorization.
→ Check that the appointment is fully virtual.
What details must I include about the virtual method?
The form asks for a description of the virtual process used.
→ Provide a concise description of the delivery or receiving method.
Do I need to list the site’s mailing address?
Only the site’s physical address is required, not a mailing address.
→ Enter the site’s street, city, state, zip as shown.
Workflow map
Related forms and next steps
Before
Current
Often used with
⚠ If something goes wrong
- The site must obtain a new Form 14446 if the original authorization is lost or the taxpayer withdraws consent.
Questions about IRS Form 14446-TL
What is IRS Form 14446-TL used for?
This form lets a VITA or TCE site get the taxpayer’s permission to prepare their return entirely online or by remote methods. It requires the site to explain how the return will be prepared, how documents will be transferred, and what risks exist. The taxpayer signs to confirm they understand and agree. The form is kept with the return.
Who must file IRS Form 14446-TL?
Taxpayers who have a VITA/TCE site prepare their return without any personal interaction with the volunteer, or who leave their documents at the site and then depart, must file IRS Form 14446.
What information does IRS Form 14446-TL require?
Part I collects the site’s name, address, Site Identification Number (SIDN), coordinator and contact information, and the virtual methods used. Part II requires a description of the remote processes and the taxpayer’s signed consent, including the duration of that consent.
How do I complete IRS Form 14446-TL?
The site completes Part I with its identifying details and the virtual methods employed. In Part II the site explains each remote step, obtains the taxpayer’s written or electronic signature, and notes the consent period. The signed form is attached to the tax return before it is filed. The taxpayer may contact TIGTA if they suspect misuse of their data.
What happens if IRS Form 14446-TL is filed incorrectly?
Improper disclosure of taxpayer information may trigger an investigation by the Treasury Inspector General for Tax Administration (TIGTA).
Do I need this form if I talk to the volunteer on the phone?
The form is for completely virtual, no personal interaction processes. Confirm that no personal contact occurs at any stage.
What if I leave my documents at the site and then drive away?
Leaving documents triggers the need for authorization. Complete Form 14446 before departing.
Is a handwritten signature required?
The signature block allows typed, handwritten, or electronic signatures. Verify any clear signature is present.
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