Form 14446 PDF Details

In the evolving landscape of tax assistance, the integration of digital processes is streamlining the way taxpayers and volunteers interact. The November 2022 release of Form 14446 by the Department of the Treasury and the Internal Revenue Service marks a significant step toward accommodating taxpayers who seek assistance through the Volunteer Income Tax Assistance (VITA) and Tax Counseling for the Elderly (TCE) programs without the need for in-person engagement. Essential for any component of the tax return preparation process that occurs remotely, Form 14446, titled "Virtual VITA/TCE Taxpayer Consent," requires explicit consent from taxpayers to proceed with virtual tax preparation methods. This form captures crucial taxpayer and site information, outlines the virtual preparatory processes offered, and details the steps involved, including scheduling, document handling, and e-filing, while emphasizing the security and confidentiality of sensitive taxpayer data. Additionally, the form addresses the necessity of taxpayer consent to review taxes for accuracy and mentions the implications of virtual consent. It underscores the collaborative efforts of the IRS, VITA/TCE sites, and taxpayers in navigating the challenges and advantages of virtual tax preparation services, offering a solution that respects taxpayer preferences and emphasizes the security of personal information in an increasingly digital age.

QuestionAnswer
Form NameForm 14446
Form Length3 pages
Fillable?No
Fillable fields0
Avg. time to fill out45 sec
Other namesdependents, form 14446, 60989A, W-2

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Form 14446

(November 2022)

Department of the Treasury - Internal Revenue Service

Virtual VITA/TCE Taxpayer Consent

This form is required when any part of the tax return preparation process is completed without in-person interaction between the taxpayer and the VITA/TCE volunteer. The site must explain to the taxpayer the process used to prepare the taxpayer’s return. If applicable, volunteers must advise the taxpayer of the associated risk of transferring their data from one site location to another site.

Part I - To be completed by the VITA/TCE site:

Site name

Site address (street, city, state, zip code)

Site identification number (SIDN)

Site coordinator name

Site contact name

Site contact telephone number

This site is using the following Virtual VITA/TCE method(s) to prepare tax returns:

A. Drop Off Site: This site uses a drop off process which includes the site maintaining personally identifiable information (Social Security numbers, Form W-2, etc.) to prepare the tax return at the same site but at a later time. In this process, the taxpayer comes back to the same site for the quality review and/or signing the completed tax return. The site must explain the method it uses to contact the taxpayer if additional information is needed.

Note: Sites where the taxpayer does not leave the site's property, for example waiting in another room or in a vehicle, are not considered drop off sites. Since the taxpayer remains at the site, they are not required to complete Form 14446. If the taxpayer leaves their tax documents at the site and then leaves the site's property for any reason, the taxpayer must complete Form 14446.

B. Intake Site: This method includes the taxpayer leaving their personally identifiable information (Social Security numbers, Form W-2 and other documents) at the site in order to prepare and/or quality review the tax return at another location. In this process, the taxpayer’s tax return information may be sent to another location for one or more of the following reasons; interviewing the taxpayer, preparing the tax return, or performing a quality review. The taxpayer may come back to the intake site for the quality review or to review and sign the completed tax return.

C. Return Preparation and/or Quality Review Only Site: This site may receive returns from one or more intake sites to prepare and/or quality review returns. This site generally does not take walk-ins or appointments in their location.

D. Combination Site: This site prepares returns for other permanent or temporary intake sites and assists walk-ins and appointments in their location.

E. 100% Virtual VITA/TCE Process: There is no in-person interaction with the taxpayer and any of the VITA/TCE volunteers in this process, during the intake, interview, return preparation, quality review, and signing the tax return. The site must explain the virtual processes and consent. This includes the virtual procedures to send required documents (Social Security numbers, Form W-2 and other documents) through a secured file sharing system to a designated volunteer for review.

Catalog Number 60989A

www.irs.gov

Form 14446 (Rev. 11-2022)

Page 2

Part II: The Sites Process:

Explain how each process will be followed to assist the taxpayer remotely. How will the site manage:

1.Scheduling the appointment

2.Securing Taxpayer Consent Agreement

3.Performing the Intake Process (securing all documents)

4.Validating taxpayer's authentication (reviewing photo identification & Social Security cards/ITINS)

5.Performing the interview with the taxpayer

6.Preparing the tax return

7.Performing the quality review

8.Sharing the completed return

9.Signing the return

10.E-filing the tax return

Catalog Number 60989A

www.irs.gov

Form 14446 (Rev. 11-2022)

Page 3

Page three of this form will be maintained at the site with all other required documents.

Part III: Taxpayer Consents:

Request to Review your Tax Return for Accuracy:

To ensure you are receiving quality services and an accurately prepared tax return at the volunteer site, IRS employees randomly select free tax preparation sites for review. If errors are identified, the site will make the necessary corrections. IRS does not keep any personal information from your reviewed tax return and this allows them to rate our VITA/TCE return preparation programs for accurately prepared tax returns. If you do not wish to have your return included as part of the review process, it will not affect the services provided to you at this site. If the site preparing this return is selected, do you consent to having your return reviewed for accuracy, by an IRS employee?

Yes

No

Virtual Consent Disclosure:

If you agree to have your tax return prepared and your tax documents handled in the above manner, your signature and/or agreement is required on this document. Signing this document means that you are agreeing to the procedures stated above for preparing a tax return for you. (If this is a Married Filing Joint return both spouses must sign and date this document.) If you chose not to sign this form, we may not be able to prepare your tax return using this process. Since we are preparing your tax return virtually, we have to secure your consent agreeing to this process. If you consent to use these non-IRS virtual systems to disclose or use your tax return information, Federal law may not protect your tax return information from further use or distribution in the event these systems are hacked or breached without our knowledge. If you agree to the disclosure of your tax return information, your consent is valid for the amount of time that you specify. If you do not specify the duration of your consent, your consent is valid for one year from the date of signature. If you believe your tax return information has been disclosed or used improperly in a manner unauthorized by law or without your permission, you may contact the Treasury Inspector General for Tax Administration (TIGTA) by telephone at 1-800-366-4484, or by e-mail at complaints@tigta.treas.gov. While the IRS is responsible for providing oversight requirements to Volunteer Income Tax Assistance (VITA) and Tax Counseling for the Elderly (TCE) programs, these sites are operated by IRS sponsored partners who manage IRS site operations requirements and volunteer ethical standards. In addition, the locations of these sites may not be in or on federal property.

I am agreeing to use this site's Virtual VITA/TCE Process

 

Yes

No

 

 

 

 

 

Printed name

 

Printed name (spouse if married filing joint)

 

 

 

 

 

Date of birth

Last four digits Social Security/ITIN number

Date of birth

Last four digits Social Security/ITIN number

 

 

 

 

 

Date

Telephone number

Date

Telephone number

 

 

 

 

 

 

Email address

 

Email address

 

 

 

 

 

Signature (electronic)

Signature (electronic)

 

 

OR

 

OR

 

Signature (type/print)

Signature (type/print)

 

 

 

 

 

 

Catalog Number 60989A

www.irs.gov

Form 14446 (Rev. 11-2022)

How to Edit Form 14446 Online for Free

Filling out 2013 is a snap. We made our PDF editor to make it user friendly and allow you to fill in any PDF online. Here are some steps you need to adhere to:

Step 1: Pick the button "Get Form Here".

Step 2: The moment you enter our 2013 editing page, there'll be lots of the actions you can take with regards to your file within the top menu.

Type in the required material in every section to prepare the PDF 2013

filling in e-mailed part 1

Include the required information in the C Return Preparation andor Quality, andor quality review returns This, D Combination Site This site, appointments in their location, E Virtual VITATCE Process There, this process during the intake, Catalog Number A, wwwirsgov, and Form Rev box.

step 2 to filling out e-mailed

You can be asked to note the information to let the application fill out the section Scheduling the appointment, Securing Taxpayer Consent, Performing the Intake Process, Validating taxpayers, Performing the interview with the, and Preparing the tax return.

e-mailed Scheduling the appointment, Securing Taxpayer Consent, Performing the Intake Process, Validating taxpayers, Performing the interview with the, and Preparing the tax return fields to complete

In the part Performing the quality review, Sharing the completed return, Signing the return, and Efiling the tax return, state the rights and responsibilities.

step 4 to finishing e-mailed

End by reading the following sections and filling in the required particulars: To ensure you are receiving, Yes, Virtual Consent Disclosure, If you agree to have your tax, I am agreeing to use this sites, Yes, Printed name, Printed name spouse if married, Date of birth, Last four digits Social, Date of birth, Last four digits Social, Date, Telephone number, and Date.

e-mailed To ensure you are receiving, Yes, Virtual Consent Disclosure, If you agree to have your tax, I am agreeing to use this sites, Yes, Printed name, Printed name spouse if married, Date of birth, Last four digits Social, Date of birth, Last four digits Social, Date, Telephone number, and Date fields to insert

Step 3: Click the Done button to be sure that your finalized file is available to be transferred to every device you use or forwarded to an email you indicate.

Step 4: To prevent yourself from possible upcoming difficulties, you should always have a minimum of two or more copies of every document.