Virtual VITA/TCE Taxpayer Consent

Catalog Number 60989A www.irs.gov

Form

14446 (Rev. 11-2023)

Form 14446

(November 2023)

Department of the Treasury - Internal Revenue Service

This form 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 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:

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.

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.

Page 2

Catalog Number 60989A www.irs.gov

Form

14446 (Rev. 11-2023)

Part II: The Site's Process:

Explain how each process will be followed to assist the taxpayer remotely. The questions in parentheses below provide guidance on

what to include in the explanation for each process. How will the site manage:

1. Scheduling the appointment (How is the appointment made: by phone, online portal, email, or by other means)

2. Securing Taxpayer Consent Agreement (How is the 14446 signed, received, and stored)

3. Performing the Intake Process - securing all documents (How are the taxpayer's supporting documents received, stored and tracked)

4. Validating taxpayer's authentication - reviewing photo identification and Social Security cards/ITIN letters (What communication

channel, either in-person or virtually, is used to validate the taxpayer's identity and which documents are reviewed)

5. Performing the interview with the taxpayer (What communication channel, either in-person or virtually, is used to conduct the

interview)

6. Preparing the tax return (Where is the tax return prepared and how are documents accessed by the preparer)

7. Communicating with the taxpayer (Site must explain the method(s) it uses to contact the taxpayer if additional information is needed)

8. Performing the quality review (Where is the tax return reviewed and how are documents accessed by the reviewer)

9. Sharing the completed return (What communication channel, in-person or virtually, is used to share the completed return and how

does the volunteer and/or taxpayer access the completed return)

10. Signing the return (Does taxpayer sign the return in-person or electronically and if electronically, which software is used to sign the

return)

11. E-filing the tax return (When is the return e-filed: immediately or at the end of the day)

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Catalog Number 60989A www.irs.gov

Form

14446 (Rev. 11-2023)

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 [email protected]. 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 agree to use this site's Virtual VITA/TCE Process

Yes No

Printed name

Date of birth Date

Telephone number

Email address

Signature (electronic)

Signature (type/print)

Printed name (spouse if married filing joint)

Date of birth Date

Telephone number

Email address

Signature (electronic)

Signature (type/print)