Printable Form 2026

IRS Form 14446 Portuguese – Virtual VITA/TCE Taxpayer Consent (Portuguese Version)

IRS Form 14446 Portuguese – Are you a Portuguese-speaking taxpayer seeking free tax preparation through the IRS Volunteer Income Tax Assistance (VITA) or Tax Counseling for the Elderly (TCE) programs? If your VITA/TCE site uses any virtual or remote process, you will likely need to complete IRS Form 14446 Portuguese — the official Virtual VITA/TCE Taxpayer Consent (Portuguese Version).

This comprehensive guide explains everything you need to know about the form, when it is required, how to complete it, associated risks, and how to download the latest version directly from the IRS. All information is sourced directly from official IRS publications and forms (current as of the November 2023 revision, still the active version in 2026).

What Is IRS Form 14446 Portuguese?

Form 14446 (pt), titled Consentimento Virtual do Contribuinte VITA/TCE, is the Portuguese-language version of the English Form 14446.

It is a mandatory consent document used exclusively by IRS-partnered VITA and TCE sites when any part of the tax return process (intake/interview or quality review) occurs without full in-person interaction between the taxpayer and a certified volunteer.

The form ensures you understand and agree to the site’s specific virtual workflow before your tax documents leave the site or are handled remotely.

Why Does the IRS Require This Form?

VITA/TCE sites expanded virtual options (especially post-pandemic) to serve more taxpayers safely and efficiently. However, when documents are transferred between sites, scanned, emailed via secure portals, or prepared remotely, the IRS mandates clear written consent.

The form protects both you and the site by:

  • Clearly describing the exact virtual method used (Drop-off, Intake, Quality Review Only, Combination, or 100% Virtual).
  • Requiring the site to explain its full process in writing (11 detailed steps).
  • Disclosing data-transfer risks.

Important Note: If you remain on site property the entire time (e.g., waiting in your car or another room while the volunteer works), Form 14446 is NOT required.

Who Must Complete IRS Form 14446 Portuguese?

  • Portuguese-speaking taxpayers using any non-fully in-person VITA/TCE service.
  • Both spouses on a Married Filing Jointly return must sign and date the form.
  • Anyone whose intake, interview, or quality review involves remote handling of SSN, W-2s, or other documents.

If you refuse to sign, the site generally cannot prepare your return using the virtual process.

Types of Virtual VITA/TCE Methods Listed on the Form

The site checks one or more boxes in Part I:

Method Description
A. Drop-Off Site You leave documents and return later for review/signing (same site).
B. Intake Site You leave documents; work is done at another location.
C. Return Preparation & Quality Review Only Site Receives returns from intake sites; rarely takes walk-ins.
D. Combination Site Handles both intake and remote prep for other sites.
E. 100% Virtual Process No in-person contact at any stage; secure file sharing is used.

What Must the Site Explain in Part II?

Before you sign, the volunteer must complete Part II detailing exactly how they will handle your case across 11 key steps, including:

  1. Scheduling appointments
  2. Securing and storing your signed consent
  3. Receiving and tracking documents
  4. Identity validation (photo ID + SSN card/ITIN — in-person or virtual)
  5. Conducting the interview (phone, video, etc.)
  6. Preparing the return
  7. Contacting you for additional information
  8. Quality review
  9. Sharing the completed return
  10. Electronic or in-person signing (software specified)
  11. E-filing timing

This transparency is required by IRS standards.

By signing, you agree to:

  • The site’s described virtual process.
  • Potential transfer of your tax data between locations.
  • Random IRS quality reviews of the site (your personal data is not retained by the IRS).
  • Reporting any suspected unauthorized disclosure to the Treasury Inspector General for Tax Administration (TIGTA): 1-800-366-4484 or [email protected].

Critical Risk Disclosure (printed in the form):
Virtual systems used by partner sites may not have the same federal protections as IRS systems. If a data breach occurs outside IRS control, federal law may not cover it. The site must warn you of this risk.

Consent is typically valid for one tax year unless you specify otherwise.

How to Get Free Tax Help Through VITA/TCE (Eligibility)?

You qualify for free VITA/TCE preparation if you:

  • Earn $69,000 or less (VITA), or
  • Are age 60 or older (TCE — no income limit), or
  • Have a disability, or
  • Have limited English proficiency.

Find a site near you: IRS Free Tax Prep Locator or call 211.

Volunteers are IRS-certified and follow strict Standards of Conduct.

Step-by-Step: How to Use Form 14446 Portuguese?

  1. Visit your VITA/TCE site (or call for a virtual appointment).
  2. The volunteer completes Part I and Part II in your presence (or via secure channel).
  3. Review the entire process explanation.
  4. Check “Yes” or “No” (to IRS quality review) and sign/date Part III (both spouses if joint).
  5. Keep a copy for your records; the site retains the original with your other documents.

Download the Official IRS Form 14446 Portuguese PDF

Direct link (always use this official source):
https://www.irs.gov/pub/irs-pdf/f14446pt.pdf

Also available on the IRS Forms & Publications page alongside 20+ other language versions (Spanish, Chinese, Vietnamese, Arabic, etc.).

Related IRS Resources (All Official)

Frequently Asked Questions (FAQ)

Is Form 14446 Portuguese the same as the English version?
Yes — identical content, just fully translated for Portuguese speakers.

Can I complete it electronically?
Yes — many sites accept digital signatures via secure portals if the software meets IRS e-signature standards.

What if I change my mind after signing?
Contact the site immediately. They may need to stop processing or have you sign a new form.

Do I need this form every year?
Yes — a new consent is required for each tax year’s return.

Final Thoughts

IRS Form 14446 Portuguese ensures safe, transparent virtual tax preparation for millions of Portuguese-speaking taxpayers. By understanding the process and risks, you can confidently use free VITA/TCE services while protecting your information.

Always download forms directly from IRS.gov and work only with certified VITA/TCE sites. For questions, contact your local site coordinator or visit the official IRS VITA/TCE page.

Need the form right now?
Click here to download: IRS Form 14446 Portuguese PDF

This article is for informational purposes only and is based solely on current official IRS sources. Tax laws and procedures can change; always verify the latest version on IRS.gov.