Paid Preparer — Instruction 1041-N — Instructions for Form

Generally, anyone who is paid to prepare a tax return must sign the return and provide the information requested in the Paid Preparer Use Only section of the return. The person required to sign the return must:

Complete the required preparer information;
Sign it in the space provided for the preparer's signature; and
Give you a copy of the return for your records, in addition to the copy to be filed with the IRS.

Paid Preparer Authorization If the trustee wants to allow the IRS to discuss the ANST's tax return with the paid preparer who signed it, check the “Yes” box in the signature area of the return. This authorization applies only to the individual whose signature appears in the Paid Preparer Use Only section of the ANST's return. It doesn't apply to the firm, if any, shown in that section.

Respond to certain IRS notices that the trustee has shared with the preparer about math errors, offsets, and return preparation. The notices won't be sent to the preparer.

The trustee isn't authorizing the paid preparer to receive any refund, enter into any agreement (including those regarding additional tax liability), or otherwise represent the ANST before the IRS. If the trustee wants to expand the paid preparer's authorization, see Pub. 947, Practice Before the IRS and Power of Attorney.

The authorization can't be revoked. However, the authorization will automatically end no later than the due date (regardless of extensions) for filing the ANST's next tax return.