Who Must Sign — Instruction 1120-S — Instructions for Form

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.

If an employee of the corporation completes Form 1120-S, the paid preparer space should remain blank. Anyone who prepares Form 1120-S but doesn’t charge the corporation shouldn’t complete that section. Generally, anyone who is paid to prepare the return must sign it and fill in the “Paid Preparer Use Only” area.

The paid preparer must complete the required preparer information and:

Include their Preparer Tax Identification Number (PTIN), and

Instructions for Form 1120-S (2025) 3

Where To File File the corporation’s return at the applicable	IRS address listed below.
If the corporation’s principal business, office, or agency is located in:	And the total assets at the end of the tax year (Form 1120-S, page 1, item F) are:	Use the following address:
Connecticut, Delaware, District of Columbia, Georgia, Illinois, Indiana, Kentucky, Maine, Maryland, Massachusetts, Michigan, New Hampshire, New Jersey, New York, North Carolina, Ohio, Pennsylvania, Rhode Island, South Carolina, Tennessee, Vermont, Virginia, West Virginia, Wisconsin	Less than $10 million and Schedule M-3 isn’t filed	Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0013
Connecticut, Delaware, District of Columbia, Georgia, Illinois, Indiana, Kentucky, Maine, Maryland, Massachusetts, Michigan, New Hampshire, New Jersey, New York, North Carolina, Ohio, Pennsylvania, Rhode Island, South Carolina, Tennessee, Vermont, Virginia, West Virginia, Wisconsin	$10 million or more, or less than $10 million and Schedule M-3 is filed	Department of the Treasury Internal Revenue Service Ogden, UT 84201-0013
Alabama, Alaska, Arizona, Arkansas, California, Colorado, Florida, Hawaii, Idaho, Iowa, Kansas, Louisiana, Minnesota, Mississippi, Missouri, Montana, Nebraska, Nevada, New Mexico, North Dakota, Oklahoma, Oregon, South Dakota, Texas, Utah, Washington, Wyoming	Any amount	Department of the Treasury Internal Revenue Service Ogden, UT 84201-0013
A foreign country or U.S. territory	Any amount	Internal Revenue Service P.O. Box 409101 Ogden, UT 84409

Give a copy of the return to the taxpayer.

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