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.

• Respond to certain IRS notices about math errors, offsets, and return preparation.

If a return is filed on behalf of a RIC 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 RIC must be accompanied by a copy of the order or instructions of the court authorizing signing of the return or form.

Note: If this return is being filed for a series fund (as described in section 851(g)), the return may be signed by any officer authorized to sign for the corporation in which the fund is a series.

Paid Preparer Use Only section. If an employee of the RIC completes Form 1120-RIC, the paid preparer’s section should remain blank. Anyone who prepares Form 1120-RIC but does not charge the RIC 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 RIC.

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