Instructions For Form Ct-1 X (Rev. February 2015) (Page 13 of 13) in pdf

Additional Information

Corporation (including a limited liability company

(LLC) treated as a corporation)—The president, vice

president, or other principal officer duly authorized to sign.

You may find the following forms, instructions, and

Partnership (including an LLC treated as a

publications helpful when using Form CT-1 X.

partnership) or unincorporated organization—A

Form W-2, Wage and Tax Statement

responsible and duly authorized partner, member, or

Form W-3, Transmittal of Wage and Tax Statements

officer having knowledge of its affairs.

General Instructions for Forms W-2 and W-3

Single member LLC treated as a disregarded entity

Form W-2c, Corrected Wage and Tax Statement

for federal income tax purposes—The owner of the

Form W-3c, Transmittal of Corrected Wage and Tax

LLC or a principal officer duly authorized to sign.

Statements

Trust or estate—The fiduciary.

Form 945-A, Annual Record of Federal Tax Liability

A duly authorized agent of the taxpayer also may sign

Form W-12, IRS Paid Preparer Tax Identification

Form CT-1 X if a valid power of attorney has been filed.

Number (PTIN) Application and Renewal

Instructions for Form CT-1

Alternative signature method. Corporate officers or

Instructions for Form 843

duly authorized agents may sign Form CT-1 X by rubber

Pub. 15 (Circular E), Employer's Tax Guide

stamp, mechanical device, or computer software

Pub. 966, Electronic Federal Tax Payment System: A

program. For details and required documentation, see

Guide To Getting Started

Rev. Proc. 2005-39, 2005-28 I.R.B. 82, available at

Paperwork Reduction Act Notice. We ask for the

information on this form to carry out the Internal Revenue

Paid Preparer Use Only

laws of the United States. You are required to give us this

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

information. We need it to ensure that you are complying

information in the Paid Preparer Use Only section of Part

with these laws and to allow us to figure and collect the

5 if the preparer was paid to prepare Form CT-1 X and is

right amount of tax.

not an employee of the filing entity. Paid preparers must

sign paper returns with a manual signature. The preparer

You are not required to provide the information

must give the employer the return to file with the IRS and

requested on a form that is subject to the Paperwork

include a copy of the return for the employer's records.

Reduction Act unless the form displays a valid OMB

control number. Books or records relating to a form or its

If you are a paid preparer, write your Preparer Tax

instructions must be retained as long as their contents

Identification Number (PTIN) in the space provided.

may become material in the administration of any Internal

Include your complete address. If you work for a firm, write

Revenue law. Generally, tax returns and return

the firm's name and the EIN of the firm. You can apply for

information are confidential, as required by section 6103.

a PTIN online or by filing Form W-12, IRS Paid Preparer

Tax Identification Number (PTIN) Application and

The time needed to complete and file Form CT-1 X will

Renewal. For more information about applying for a PTIN

vary depending on individual circumstances. The

online, visit the IRS website at You

estimated average time is:

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

preparation firm.

Recordkeeping

18 hr., 53 min.

. . . . . . . . . . . . . . . . . . . . . . .

Generally, you are not required to complete this section

Learning about the law or the form

24 min.

. . . . . . . . .

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

Preparing and sending the form to the IRS

43 min.

. . . .

valid Form 8655, Reporting Agent Authorization, on file

with the IRS. However, a reporting agent must complete

this section if the reporting agent offered legal advice, for

If you have comments concerning the accuracy of

example, advising the client on determining whether its

these time estimates or suggestions for making this form

workers are employees or independent contractors for

simpler, we would be happy to hear from you. You can

federal tax purposes.

send us comments from Click on

More Information and then click on Give us feedback. Or

How Can You Order Forms,

you can write to the Internal Revenue Service, Tax Forms

Instructions, and Publications from

and Publications Division, 1111 Constitution Ave. NW,

IR-6526, Washington, DC 20224. Do not send Form CT-1

the IRS?

X to this address. Instead, see Where Should You File

Form CT-1 X, earlier.

Visit the IRS website at

Call the IRS at 1-800-TAX-FORM

(1-800-829-3676).

-13-

Instructions for Form CT-1 X (Rev. 2-2015)

Instructions For Form Ct-1 X (Rev. February 2015) Page 13

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