Part 5: Sign — Instruction 944 — Instructions for Form 944

Complete all information and sign Form 944. The following persons are authorized to sign the return for each type of business entity.

Corporation (including a limited liability company (LLC) treated as a corporation)— The president, the
Sole proprietorship— The individual who owns the business.

12 Instructions for Form 944 (2025)

vice president, or another principal officer duly authorized to sign.

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.
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 944 may be signed by a duly authorized agent of the taxpayer if a valid power of attorney has been filed.

Alternative signature method. Corporate officers or duly authorized agents may sign Form 944 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 Preparer Use Only A paid preparer must sign Form 944 and provide the information in the Paid Preparer Use Only section of Part 5 if the preparer was paid to prepare Form 944 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 this 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 agent offered legal advice, for example, advising the client on determining whether its workers are employees or independent contractors for federal tax purposes.