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day of the 3rd month after the date of

Sign the return in the space provided

additional tax liability), or otherwise

dissolution.

for the preparer’s signature; and

represent the RIC before the IRS.

•

Give a copy of the return to the

If the due date falls on a Saturday,

The authorization will automatically

corporation.

Sunday, or legal holiday, the RIC may file

end no later than the due date (excluding

its return on the next business day.

Note. A paid preparer may sign original

extensions) for filing the RIC’s 2012 tax

or amended returns by rubber stamp,

Private delivery services

return. If the RIC wants to expand the

mechanical device, or computer software

paid preparer’s authorization or revoke

RICs can use certain private delivery

program.

the authorization before it ends, see Pub.

services designated by the IRS to meet

947, Practice Before the IRS and Power

the “timely mailing as timely filing/paying”

Paid Preparer

of Attorney.

rule for tax returns and payments.

Authorization

These private delivery services include

Assembling the Return

only the following.

If the RIC wants to allow the IRS to

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DHL Express (DHL): DHL Same Day

To ensure that the RIC’s tax return is

discuss its 2011 tax return with the paid

Service.

correctly processed, attach all schedules

preparer who signed the return, check the

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Federal Express (FedEx): FedEx

and other forms after page 4, Form

“Yes” box in the signature area of the

Priority Overnight, FedEx Standard

1120-RIC, in the following order.

return. This authorization applies only to

Overnight, FedEx 2Day, FedEx

the individual whose signature appears in

1. Schedule N (Form 1120).

International Priority, and FedEx

the “Paid Preparer Use Only” section of

2. Schedule O (Form 1120).

International First.

the RIC’s return. It does not apply to the

3. Form 4626.

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United Parcel Service (UPS): UPS Next

firm, if any, shown in that section.

4. Form 4136.

Day Air, UPS Next Day Air Saver, UPS

If the “Yes” box is checked, the RIC is

5. Additional schedules in alphabetical

2nd Day Air, UPS 2nd Day Air A.M., UPS

authorizing the IRS to call the paid

order.

Worldwide Express Plus, and UPS

preparer to answer any questions that

Worldwide Express.

6. Additional forms in numerical order.

may arise during the processing of its

The private delivery service can tell

return. The RIC is also authorizing the

you how to get written proof of the mailing

Complete every applicable entry space

paid preparer to:

date.

on Form 1120-RIC. Do not enter “See

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Give the IRS any information that is

attached” instead of completing the entry

missing from the return,

Private delivery services cannot

spaces. If more space is needed on the

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Call the IRS for information about the

deliver items to P.O. boxes. You

forms or schedules, attach separate

processing of the return or the status of

must use the U.S. Postal Service

CAUTION

sheets using the same size and format as

any related refund or payment(s), and

to mail any item to an IRS P.O. box

the printed forms. If there are supporting

•

Respond to certain IRS notices about

address.

statements and attachments, arrange

math errors, offsets, and return

Extension of Time To File

them in the same order as the schedules

preparation.

or forms they support and attach them

File Form 7004, Application for Automatic

The RIC is not authorizing the paid

last. Show the totals on the printed forms.

Extension of Time To File Certain

Enter the RIC’s name and EIN on each

preparer to receive any refund check,

Business Income Tax, Information, and

bind the RIC to anything (including any

supporting statement or attachment.

Other Returns, to request a 6-month

extension of time to file. Generally, the

corporation must file Form 7004 by the

regular due date of the return.

Where To File

Who Must Sign

File the RIC’s return at the applicable IRS address listed below.

The return must be signed and dated by:

•

The president, vice president,

And the total assets at

treasurer, assistant treasurer, chief

If the RIC’s principal

the end of the tax year

accounting officer or

business, office, or agency

(Form 1120-RIC, page 1,

•

Any other corporate officer (such as tax

is located in:

item D) are:

Use the following address:

officer) authorized to sign.

Connecticut, Delaware, District

Department of the Treasury

If a return is filed on behalf of a RIC

of Columbia, Georgia, Illinois,

Less than $10 million

Internal Revenue Service Center

by a receiver, trustee, or assignee, the

Indiana, Kentucky, Maine,

Cincinnati, OH 45999-0012

fiduciary must sign the return, instead of

Maryland, Massachusetts,

the corporate officer. Returns and forms

Michigan, New Hampshire,

signed by a receiver or trustee in

New Jersey, New York, North

bankruptcy on behalf of a RIC must be

Carolina, Ohio, Pennsylvania,

accompanied by a copy of the order or

Department of the Treasury

Rhode Island, South Carolina,

instructions of the court authorizing

$10 million or more

Internal Revenue Service Center

Tennessee, Vermont, Virginia,

signing of the return or form.

Ogden, UT 84201-0012

West Virginia, Wisconsin

Note. If this return is being filed for a

Alabama, Alaska, Arizona,

series fund (as defined in section

Arkansas, California, Colorado,

851(g)(2)), the return may be signed by

Florida, Hawaii, Idaho, Iowa,

any officer authorized to sign for the RIC

Kansas, Louisiana, Minnesota,

in which the fund is a series.

Department of the Treasury

Mississippi, Missouri, Montana,

Any amount

Internal Revenue Service Center

If an employee of the RIC completes

Nebraska, Nevada, New

Ogden, UT 84201-0012

Form 1120-RIC, the paid preparer’s

Mexico, North Dakota,

space should remain blank. A preparer

Oklahoma, Oregon, South

who does not charge the RIC to prepare

Dakota, Texas, Utah,

Washington, Wyoming

Form 1120-RIC should not complete that

section. Generally, anyone who is paid to

prepare the return must sign it and fill in

A group of corporations with members located in more than one service center area

the “Paid Preparer Use Only” section.

will often keep all the books and records at the principal office of the managing

corporation. In this case, file the tax returns with the service center for the area in which

The paid preparer must complete the

required preparer information and:

the principal office of the managing corporation is located.

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Instructions For Form 1120-Ric - U.s. Income Tax Return For Regulated Investment Companies - Internal Revenue Service - 2011 Page 3

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