Paid Preparers — Instruction 1042 — Instructions for Form

A withholding agent or intermediary may designate a partner, a member, an owner, any corporate office authorized to sign, or a fiduciary to sign Form 1042. The paid preparer’s space should remain blank if the form is completed by one of these individuals.

If the form is completed by a paid preparer with a valid preparer tax identification number (PTIN), the paid preparer should complete the paid preparer’s section. Generally, anyone who is paid to prepare the return must do the following.

Sign the return in the space provided for the preparer’s signature.
Fill in the other blanks in the Paid Preparer Use Only section of the return. A paid preparer cannot use a

social security number (SSN) in the Paid Preparer Use Only section. The paid preparer must use a PTIN.

Give the withholding agent or intermediary a copy of the return in addition to the copy to be filed with the IRS.

A paid preparer may sign original or amended returns by rubber stamp, mechanical device, or computer software program.