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 a tax officer) authorized to sign.

If a return is filed on behalf of a REIT 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 REIT 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 REIT completes Form 1120-REIT, the paid preparer’s section should remain blank. Anyone who prepares Form 1120-REIT but does not charge the REIT should not complete that section. Generally, anyone who is paid to prepare the return must sign it 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,

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

• Give a copy of the return to the REIT.

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