Paid Preparer’s Information — 1025 Inst 1065-X (PDF)

If a partner or an employee of the partnership or REMIC completes Form 1065-X, the Paid Preparer Use Only section should remain blank. In addition, anyone who prepares Form 1065-X but doesn’t charge the partnership or REMIC shouldn’t complete this section.

Interest and penalties applicable to the IU. Except when the partnership elects to have its partners take into account the adjustments, BBA partnership interest and penalties are the following.

Generally, anyone who is paid to prepare Form 1065-X 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 area of the return. A paid preparer can’t use a social security number in the Paid Preparer Use Only section. The paid preparer must use a preparer tax identification number (PTIN).
Give the partnership or REMIC 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.