Who Must Sign

Any Partner or LLC Member Form 1065 isn’t considered to be a return unless it’s signed by a partner or LLC member. When a return is made for a partnership by a receiver, trustee, or assignee, the fiduciary must sign the return, instead of the partner or LLC member. Returns and forms signed by a receiver or trustee in bankruptcy on behalf of a partnership must be accompanied by a copy of the order or instructions of the court authorizing signing of the return or form. In the case of an entity partner, an individual who is authorized under state law to act for the entity partner must sign the partnership return.

Signatures required when filing an AAR. When filing an AAR, Form 1065 must be signed by the partnership representative (PR) (or the designated individual (DI) if the PR is an entity) for the reviewed year.

Paid Preparer’s Information If a partner, member, or employee of the partnership completes Form 1065, the paid preparer’s space should remain blank. Only paid preparers with a valid preparer tax identification number (PTIN) should complete this section.

Generally, anyone who is paid to prepare the partnership 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 can’t use a social security number (SSN) in the Paid Preparer Use Only section. The paid preparer must use a PTIN.

• Give the partnership a copy of the return in addition to the copy to be filed with the IRS.

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

Paid Preparer Authorization If the partnership wants to allow the paid preparer to discuss its 2025 Form 1065 with the IRS, check “Yes” in the signature area of the return. The authorization applies only to the individual whose signature appears in the Paid Preparer Use Only section of its return. It doesn’t apply to the firm, if any, shown in the section.

If “Yes” is checked, the partnership is authorizing the IRS to call the paid preparer to answer any questions that may arise during the processing of its return. The partnership is also authorizing the paid preparer to:

• Give the IRS any information that is missing from its return,

• Call the IRS for information about the processing of its return, and

• Respond to certain IRS notices about math errors and return preparation.

The partnership isn’t authorizing the paid preparer to bind the partnership to anything or otherwise represent the partnership before the IRS. If the partnership wants to expand the paid

6 Instructions for Form 1065 (2025)

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 (excluding extensions) for filing the 2026 return.