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Alternative Signature Method

Respond to certain IRS notices that you have shared with

your designee relating to Form CT-1. The IRS will not send

Corporate officers or duly authorized agents may sign Form

notices to your designee.

CT-1 by rubber stamp, mechanical device, or computer

You are not authorizing the designee to receive any

software program. For details and required documentation,

refund check, bind you to anything (including additional tax

see Rev. Proc. 2005-39 at

liability), or otherwise represent you before the IRS. If you

ar16.html.

want to expand the designee’s authority, see Pub. 947,

Paid Preparers

Practice Before the IRS and Power of Attorney.

The authorization will automatically expire 1 year from the

A paid preparer must sign Form CT-1 and provide the

due date (without regard to extensions) for filing your 2010

information in the Paid Preparer Use Only section of Part I if

Form CT-1. If you or your designee wants to revoke this

the preparer was paid to prepare Form CT-1 and is not an

authorization, send a written statement of revocation to:

employee of the filing entity. The preparer must give you a

Department of the Treasury; Internal Revenue Service

copy of the return in addition to the copy to be filed with the

Center; Cincinnati, OH 45999. See Pub. 947 for more

IRS.

information.

If you are a paid preparer, write your preparer tax

Who Must Sign

identification number (PTIN) in the space provided. Include

your complete address. If you work for a firm, write the firm’s

Form CT-1 must be signed as follows:

name and the EIN of the firm. You can apply for a PTIN at

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Sole proprietorship — The individual who owns the

, or by filing Form W-12, IRS Paid

business.

Preparer Tax Identification Number (PTIN) Application. You

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Corporation (including a limited liability company (LLC)

cannot use your PTIN in place of the EIN of the tax

treated as a corporation) — The president, vice-president, or

preparation firm.

other principal officer duly authorized to act.

Generally, you are not required to complete this section if

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Partnership (including an LLC treated as a partnership)

you are filing the return as a reporting agent and have a

or unincorporated organization — A responsible and duly

valid Form 8655, Reporting Agent Authorization, on file with

authorized member or officer having knowledge of its affairs.

the IRS. However, a reporting agent must complete this

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Single member LLC treated as a disregarded entity

section if the reporting agent offered legal advice, for

for federal income tax purposes — The owner of the LLC

example, by advising the client on determining whether its

or a principal officer duly authorized to act.

workers are employees or independent contractors for

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Trust or estate — The fiduciary.

federal tax purposes.

Form CT-1 also may be signed by a duly authorized

agent of the taxpayer if a valid power of attorney has been

filed.

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Instructions for Form CT-1 (2010)

Instructions For Form Ct-1 - Employer'S Annual Railroad Retirement Tax Return - 2010 Page 7

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