If the corporation wants to allow the IRS to discuss its 2025 tax
return with the paid preparer who signed it, check the “Yes” box
Instructions for Form 1120-F (2025) 5
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 return. It does not apply to the firm, if
any, shown in that section.
If the “Yes” box is checked, the corporation is authorizing the
IRS to call the paid preparer to answer any questions that may
arise during the processing of its return. The corporation is also
authorizing the paid preparer to:
Give the IRS any information that is missing from the return;
Call the IRS for information about the processing of the return
or the status of any related refund or payment(s); and
Respond to certain IRS notices about math errors, offsets,
and return preparation.
The corporation is not authorizing the paid preparer to receive
any refund check, bind the corporation to anything (including any
additional tax liability), or otherwise represent the corporation
before the IRS.
The authorization will automatically end no later than the due
date (excluding extensions) for filing the corporation’s 2026 tax
return. If the corporation wants to expand the paid preparer’s
authorization or revoke the authorization before it ends, see Pub.
947, Practice Before the IRS and Power of Attorney.
