Paid Preparer Authorization

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 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 doesn’t 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 isn’t 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.