Note:

The declaration statement sample is provided in (11) below.

Authorization from a corporate officer or the Corporation's POA to release the corporate tax information, when the certification is being released to someone other than a corporate officer, POA or shareholder in the S corporation

Current year Corporate applications must include a statement from an officer with legal authority to bind the corporation stating under penalties of perjury:"XXX corporation, EIN is an S corporation, its entity classification has not changed since it filed its return, and it is a United States Corporation and will remain so through the current tax year."