Instructions For Form 944 - Employer'S Annual Federal Tax Return - 2017 Page 11

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Include your complete address. If you work for a firm,
• Trust or estate— The fiduciary.
enter the firm's name and the EIN of the firm. You can
Form 944 may be signed by a duly authorized agent of
apply for a PTIN online or by filing Form W-12. For more
the taxpayer if a valid power of attorney has been filed.
information about applying for a PTIN online, go to
IRS.gov/PTIN. You can't use your PTIN in place of the EIN
Alternative signature method. Corporate officers or
of the tax preparation firm.
duly authorized agents may sign Form 944 by rubber
stamp, mechanical device, or computer software
Generally, don't complete this section if you are filing
program. For details and required documentation, see
the return as a reporting agent and have a valid Form
Rev. Proc. 2005-39, 2005-28 I.R.B. 82, available at
8655 on file with the IRS. However, a reporting agent must
IRS.gov/irb/2005-28_IRB/ar16.html.
complete this section if the reporting agent offered legal
advice, for example, advising the client on determining
Paid Preparer Use Only
whether its workers are employees or independent
A paid preparer must sign Form 944 and provide the
contractors for federal tax purposes.
information in the Paid Preparer Use Only section of Part
5 if the preparer was paid to prepare Form 944 and isn't
How to Order Forms, Instructions,
an employee of the filing entity. Paid preparers must sign
and Publications From the IRS
paper returns with a manual signature. The preparer must
give you a copy of the return in addition to the copy to be
Go to IRS.gov/OrderForms.
filed with the IRS.
If you’re a paid preparer, enter your Preparer Tax
Identification Number (PTIN) in the space provided.
-11-
Instructions for Form 944 (2017)

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Parent category: Financial