Part 7: Sign — Instruction 940 — Instructions for Form 940

You MUST Fill Out Both Pages of This Form and SIGN It Failure to sign will delay the processing of your return.

On page 2, in Part 7, sign and print your name and title. Then, enter the date and the best daytime telephone number, including area code, where we can reach you if we have any questions.

Who Must Sign Form 940? The following persons are authorized to sign the return for each type of business entity.

Sole proprietorship —The individual who owns the business.
Partnership (including an LLC treated as a partnership) or unincorporated organization —A responsible and duly authorized partner, member, or officer having knowledge of its affairs.
Corporation (including an LLC treated as a corporation) —The president, the vice president, or another principal officer duly authorized to sign.
Single-member LLC treated as a disregarded entity for federal income tax purposes —The owner of the LLC or a principal officer duly authorized to sign.
Trust or estate —The fiduciary.

Form 940 may also be signed by a duly authorized agent of the taxpayer if a valid power of attorney or reporting agent authorization (Form 8655) has been filed.

Alternative signature method. Corporate officers or duly authorized agents may sign Form 940 by rubber stamp, mechanical device, or computer software program. For details and required documentation, see Rev. Proc. 2005-39, 2005-28 I.R.B. 82, available at IRS.gov/irb/ 2005-28_IRB#RP-2005-39 .

Paid preparers. A paid preparer must sign Form 940 and provide the information in the Paid Preparer Use Only section of Part 7 if the preparer was paid to prepare Form 940 and isn’t an employee of the filing entity. Paid preparers must sign paper returns with a manual signature. The preparer must give you a copy of the return in addition to the copy to be filed with the IRS.

If you’re a paid preparer, enter your Preparer Tax Identification Number (PTIN) in the space provided. Include your complete address. If you work for a firm, enter the firm’s name and the EIN of the firm. You can apply for a PTIN online or by filing Form W-12. For more information about applying for a PTIN online, go to IRS.gov/PTIN . You can’t use your PTIN in place of the EIN of the tax preparation firm.

Generally, don’t complete the Paid Preparer Use Only section if you’re filing the return as a reporting agent and have a valid Form 8655 on file with the IRS. However, a reporting agent must complete this section if the reporting

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agent offered legal advice, for example, by advising the client on determining whether its workers are employees or independent contractors for federal tax purposes.

Privacy Act and Paperwork Reduction Act Notice. We ask for the information on Form 940 to carry out the Internal Revenue laws of the United States. We need it to figure and collect the right amount of tax. Subtitle C, Employment Taxes, of the Internal Revenue Code imposes unemployment tax under the Federal Unemployment Tax Act. Form 940 is used to determine the amount of the taxes that you owe. Section 6011 requires you to provide the requested information if the tax is applicable to you. Section 6109 requires you to provide your identification number. If you fail to provide this information in a timely manner, or provide false or fraudulent information, you may be subject to penalties.

You’re not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents may become material in the administration of any Internal Revenue law.

Generally, tax returns and return information are confidential, as required by section 6103. However, section 6103 allows or requires the IRS to disclose or give the information shown on your tax return to others as described in the Code. For example, we may disclose your tax information to the Department of Justice for civil and criminal litigation, and to cities, states, the District of Columbia, and U.S. commonwealths and territories to administer their tax laws. We may also disclose this information to other countries under a tax treaty, to federal and state agencies to enforce federal nontax criminal laws, or to federal law enforcement and intelligence agencies to combat terrorism.

The time needed to complete and file Form 940 will vary depending on individual circumstances. The estimated burden for employers filing Form 940 is approved under OMB control number 1545-0029 and is included in the estimates shown in the instructions for their employment tax return.

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