Paid Preparer Authorization

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Paid Preparer Authorization

If the fiduciary wants to allow the IRS to discuss the estate's or trust's 2012 tax return with the paid preparer who signed it, check the “Yes” box in the signature area of the return. This authorization applies only to the individual whose signature appears in the Paid Preparer Use Only area of the estate's or trust's return. It does not apply to the firm, if any, shown in that section.

If the “Yes” box is checked, the fiduciary is authorizing the IRS to call the paid preparer to answer any questions that may arise during the processing of the estate's or trust's return. The fiduciary is also authorizing the paid preparer to:

  • Give the IRS any information that is missing from the estate's or trust's return,

  • Call the IRS for information about the processing of the estate's or trust's return or the status of its refund or payment(s), and

  • Respond to certain IRS notices that the fiduciary has shared with the preparer about math errors, offsets, and return preparation. The notices will not be sent to the preparer.

The fiduciary is not authorizing the paid preparer to receive any refund check, bind the estate or trust to anything (including any additional tax liability), or otherwise represent the estate or trust before the IRS.

The authorization will automatically end no later than the due date (without regard to extensions) for filing the estate's or trust's 2013 tax return. If the fiduciary 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.