Instructions For Form Ct-1 - 2011 Page 8
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Corporation (including a limited liability company (LLC)
the preparer was paid to prepare Form CT-1 and is not an
treated as a corporation) — The president, vice-president, or
employee of the filing entity. The preparer must give you a
other principal officer duly authorized to sign.
copy of the return in addition to the copy to be filed with the
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Partnership (including an LLC treated as a partnership)
IRS.
or unincorporated organization — A responsible and duly
If you are a paid preparer, write your preparer tax
authorized partner, member, or officer having knowledge of
identification number (PTIN) in the space provided. Include
its affairs.
your complete address. If you work for a firm, write the firm’s
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Single member LLC treated as a disregarded entity
name and the EIN of the firm. You can apply for a PTIN at
for federal income tax purposes — The owner of the LLC
, or by filing Form W-12, IRS Paid Preparer
or a principal officer duly authorized to sign.
Tax Identification Number (PTIN) Application and Renewal.
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Trust or estate — The fiduciary.
You cannot use your PTIN in place of the EIN of the tax
Form CT-1 also may be signed by a duly authorized
preparation firm.
agent of the taxpayer if a valid power of attorney has been
Generally, you are not required to complete this section if
filed.
you are filing the return as a reporting agent and have a
valid Form 8655, Reporting Agent Authorization, on file with
Alternative Signature Method
the IRS. However, a reporting agent must complete this
section if the reporting agent offered legal advice, for
Corporate officers or duly authorized agents may sign Form
example, by advising the client on determining whether its
CT-1 by rubber stamp, mechanical device, or computer
workers are employees or independent contractors for
software program. For details and required documentation,
federal tax purposes.
see Rev. Proc. 2005-39 at
ar16.html.
Paid Preparer Use Only
A paid preparer must sign Form CT-1 and provide the
information in the Paid Preparer Use Only section of Part I if
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Instructions for Form CT-1 (2011)
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