TaxBandits Knowledge Base

Who is authorized to sign Form 8027 for different types of business entities?

 The person authorized to sign Form 8027 depends on the type of business entity:

• Sole Proprietorship – The individual owner who owns the business must sign the form.

• Corporation (including a limited liability company (LLC) treated as a corporation) – An officer of the corporation, such as the president, vice president, or other principal officer, must sign.

• Partnership or LLC (treated as a partnership)  or an unincorporated organization– A responsible partner, officer, or a duly authorized member must sign.

• LLC (treated as a disregarded entity for federal tax purposes) – The owner of the LLC or principal officer must sign.

• Trust or Estate – The fiduciary (trustee, executor, or administrator) must sign.

The signature must be accompanied by the signer's title and the date of signing.