Part 5: Sign Here

You must complete all five pages of Form CT-1 X and sign it on page 5. If you don’t sign, the processing of Form CT-1 X will be delayed.

Who must sign Form CT-1 X? The following persons are authorized to sign the return for each type of business entity.

• Sole proprietorship— The individual who owns the business.

• Corporation (including a limited liability company (LLC) treated as a corporation)— The president, the vice president, or other 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. A duly authorized agent of the taxpayer may also sign Form CT-1 X if a valid power of attorney has been filed.

Instructions for Form CT-1 X (Rev. 4-2025) 19

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 CT-1 X and provide the information in the Paid Preparer Use Only section of Part 5 if the preparer was paid to prepare Form CT-1 X and isn’t an employee of the filing entity. Paid preparers must sign paper returns with a manual signature. The preparer must give the employer the return to file with the IRS and include a copy of the return for the employer's records.

If you’re a paid preparer, write your Preparer Tax Identification Number (PTIN) in the space provided. Include your complete address. If you work for a firm, write 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, you’re not required to 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.