Who Must Sign

If Form 3520 is filed by:

• An individual or a fiduciary, it must be signed and dated by that individual or fiduciary;

• A partnership, it must be signed and dated by a partner or limited liability company member;

• A corporation, it must be signed and dated by the president, vice president, treasurer, assistant treasurer, chief accounting officer, or any other corporate officer who is authorized to sign; or

• A receiver, trustee, or assignee filing on behalf of a partnership or corporation, it must be signed and dated by the fiduciary. A Form 3520 signed by a receiver or trustee in bankruptcy on behalf of a partnership or corporation must be accompanied by a copy of the order or instructions of the court authorizing signing of Form 3520.

A substitute Form 3520-A attached to the U.S. owner’s Form 3520 must be signed and dated by the U.S. owner. The U.S. owner’s name and taxpayer identification number (TIN) must be provided on the “Title” line of the signature box. See the Instructions for Form 3520-A .

Note: E-signatures are accepted.

When using a paid preparer, the paid preparer must do the following.

• Complete the required preparer information at the bottom of page 6, including their name, Preparer Tax Identification Number (PTIN), and other identifying details.

• Sign the return in the space provided for the preparer’s signature.

• Provide a copy of the return to the filer.