Instructions For Form Ct-1 - 2016 (Page 8 of 8) in pdf

may have while we process your return. You also authorize

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

your designee to do all of the following.

of the taxpayer if a valid power of attorney has been filed.

Give us any information that is missing from your return.

Alternative signature method. Corporate officers or duly

Call us for information about processing your return.

authorized agents may sign Form CT-1 by rubber stamp,

Respond to certain IRS notices that you have shared with

mechanical device, or computer software program. For

the designee about math errors and return preparation. The

details and required documentation, see Rev. Proc. 2005-39,

IRS won't send notices to your designee.

2005-28 I.R.B. 82, available at

You’re not authorizing the designee to receive any refund

ar16.html.

check, bind you to anything (including additional tax liability),

Paid Preparer Use Only

or otherwise represent you before the IRS. If you want to

expand the designee's authority, see Pub. 947.

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

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

The authorization will automatically expire 1 year from the

the preparer was paid to prepare Form CT-1 and isn't an

due date (without regard to extensions) for filing your 2016

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

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

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

authorization, send the revocation or withdrawal to the IRS

IRS.

office at which you file your Form CT-1.

Who Must Sign

If you're a paid preparer, enter your Preparer Tax

Identification Number (PTIN) in the space provided. Include

The following persons are authorized to sign the return for

your complete address. If you work for a firm, enter the firm's

each type of business entity.

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

Sole proprietorship—The individual who owns the

online or by filing Form W-12. For more information about

business.

applying for a PTIN online, visit the IRS website at

Corporation (including a limited liability company

You can't use your PTIN in place of the EIN

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

of the tax preparation firm.

president, or other principal officer duly authorized to sign.

Partnership (including an LLC treated as a

Generally, you’re not required to complete this section if

partnership) or unincorporated organization—A

you’re filing the return as a reporting agent and have a valid

responsible and duly authorized partner, member, or officer

Form 8655 on file with the IRS. However, a reporting agent

must complete this section if the reporting agent offered legal

having knowledge of its affairs.

advice, for example, by advising the client on determining

Single-member LLC treated as a disregarded entity

whether its workers are employees or independent

for federal income tax purposes—The owner of the LLC

contractors for federal tax purposes.

or a principal officer duly authorized to sign.

Trust or estate—The fiduciary.

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Instructions for Form CT-1 (2016)

Instructions For Form Ct-1 - 2016 Page 8

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