The following persons are authorized to sign the return for each type of business entity.
The individual who owns the business.
Corporation (including a limited liability company (LLC) treated as a corporation)—
The president, 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 member, partner, 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—
may also be signed by a duly authorized agent of the taxpayer if a valid power of attorney has been filed.
Alternative signature method
Corporate officers or duly authorized agents may sign Form 941-X by rubber stamp, mechanical device, or computer software program.