Paid Preparer Authorization

If the RIC wants to allow the IRS to discuss its 2025 tax return with the paid preparer who signed the return, check the “Yes” box 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 RIC‘s return. It does not apply to the firm, if any, shown in that section.

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

Instructions for Form 1120-RIC (2025) 3