Skip to content

2025›Instructions for Form 990-EZ›Specific Instructions for Form 990-EZ

Signature Block

2025 Inst 990-EZ (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States

The return must be signed by the current president, vice president, treasurer, assistant treasurer, chief accounting officer, or other corporate officer (such as tax officer) who is authorized to sign as of the date this return is filed. A receiver, trustee, or assignee must sign any return any one of them file for a corporation or association. See Regulations section 1.6012-3(b) (4). For a trust, the authorized trustee(s) must sign.

Paid Preparer Generally, anyone who is paid to prepare the return must sign the return, list the preparer taxpayer identification number (PTIN), and fill in the other blanks in the Paid Preparer Use Only area. An employee of the filing organization isn’t a paid preparer.

The paid preparer must:

  • Sign the return in the space provided for the preparer's signature;

  • Enter the preparer information (including the preparer’s PTIN and the preparer firm’s EIN, if applicable); and

  • Give a copy of the return to the organization.

Any paid preparer can apply for and obtain a PTIN online at IRS.gov/PTIN or by filing Form W-12, IRS Paid Preparer Tax Identification Number (PTIN) Application and Renewal.

Note: A paid preparer may sign original or amended returns by rubber stamp, mechanical device, or computer software program. Also, facsimile signatures are authorized.

Paid Preparer Authorization On the last line of Form 990-EZ, check “Yes” if the IRS can contact the paid preparer who signed the return to discuss the return. This authorization applies only to the individual whose signature appears in the Paid Preparer Use Only section of Form 990-EZ. It doesn’t apply to the firm, if any, shown in that section.

The authorization will automatically end no later than the due date (excluding extensions) for filing the organization's 2026 Form 990-EZ. If the organization 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.

Check “No” if the IRS is to contact the organization at the address or telephone number listed in the heading, rather than the paid preparer.

Get a plain-English answer with a citation back to this text.

Ask AI about this code
▸Contents — 2025 Inst 990-EZ (PDF)

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.