TaxBandits Knowledge Base

Who is an Authorized Signatory?

An authorized signatory is an entity legally allowed to sign documents on behalf of the company. Depending upon the type of the company, authorized signatory might vary, which includes:

• Sole proprietorship: Individual who owes the business
   
• Corporation (also includes Limited Liability Company LLC):
  • An officer who has legal authority,
  • The person who is designated as a board of directors or governing body
  • Authorized person under section 6103(e)
     
• Partnership (also includes Limited Liability Company LLC): Authorized members of partnership can be a company signatory.
   
• Single-member LLC treated as a disregarded entity: Owner of LLC.

Note: You must file a new Form 8655 once you have added or updated the details of authorized signers. Use Form 8822-b to notify the IRS about the changes made to them.