Form 14446 (Rev. 10-2020)
www.irs.govCatalog Number 60989A
Form 14446
(October 2020)
Department of the Treasury - Internal Revenue Service
Virtual VITA/TCE Taxpayer Consent
OMB Number
1545-2222
This form is required whenever the taxpayer’s tax return is completed and/or quality reviewed in a non-face-to-face environment. The
site must explain to the taxpayer the process this site will use to prepare the taxpayer’s return. If applicable, taxpayers must also be
advised of all procedures and the associated risk if their data will be transferred from one site location to another site location.
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 your tax return:
A. Drop Off Site: This site uses a drop off process which includes the site maintaining personal 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, you will come back
to the same site for the quality review and/or signing the completed tax return. The site will explain the method it will use to
contact you if additional information is needed to prepare and/or quality review the tax return.
B. Intake Site: This method includes the taxpayer leaving their personal 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-in or appointments from other taxpayers in their location.
D. Combination Site: This site prepares returns for other permanent or temporary intake sites as well as assisting walk in and/or
appointment only taxpayers within their location.
E. 100% Virtual VITA/TCE Process: This method includes non face-to-face interactions with the taxpayer and any of the VITA/
TCE volunteers during the intake, interview, return preparation, quality review, and signing the tax return. The taxpayer will be
explained the full process and is required to consent to step-by-step process used by the site. 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.