Who Must Sign

The return must be signed and dated by:

• The president, vice president, treasurer, assistant treasurer, chief accounting officer; or

• Any other corporate officer (such as tax officer) authorized to sign.

If a return is filed on behalf of a corporation by a receiver, trustee, or assignee, the fiduciary must sign the return, instead of the corporate officer. Returns and forms signed by a receiver or trustee in bankruptcy on behalf of a corporation must be accompanied by a copy of the order or instructions of the court authorizing signing of the return or form.

Paid Preparer Use Only section. If an employee of the corporation completes Form 1120-F, the paid preparer section should remain blank. Anyone who prepares Form 1120-F but does not charge the corporation should not complete that section. Generally, anyone who is paid to prepare the return must sign and complete the section.

The paid preparer must complete the required preparer information and:

• Sign the return in the space provided for the preparer’s signature,

Other Filing Requirements

• If the due date of any filing falls on a Saturday, Sunday, or legal holiday, the corporation may file on the next business day.

• Form 1120-F must be filed on a timely basis and in a true and accurate manner in order for a foreign corporation to take deductions and credits against its ECI. For these purposes, Form 1120-F is generally considered to be timely filed if it is filed no later than 18 months after the due date of the current year’s

• Include their Preparer Tax Identification Number (PTIN), and

• Give a copy of the return to the taxpayer. A paid preparer may sign original or amended returns by rubber stamp, mechanical device, or computer software program.