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return should not sign. For example, a <br />regular, full-time employee of the issuer, <br />such as a clerk, secretary, etc., should <br />not sign. <br />Generally, anyone who is paid to <br />prepare a return must sign it and fill in the <br />other blanks in the Paid Preparer Use <br />Only area of the return. <br />The paid preparer must: <br />• Sign the return in the space provided <br />for the preparer's signature (a facsimile <br />signature is acceptable), <br />• Enter the preparer information, and <br />• Give a copy of the return to the issuer. <br />Paperwork Reduction Act Notice. We <br />ask for the information on this form to <br />carry out the Internal Revenue laws of the <br />United States. You are required to give us <br />the information. We need it to ensure that <br />you are complying with these laws. <br />You are not required to provide the <br />information requested on a form that is <br />subject to the Paperwork Reduction Act <br />unless the form displays a valid OMB <br />control number. Books or records relating <br />to a form or its instructions must be <br />retained as long as their contents may <br />become material in the administration of <br />any Internal Revenue law. Generally, tax <br />returns and return information are <br />confidential, as required by section 6103. <br />The time needed to complete and file <br />this form varies depending on individual <br />circumstances. The estimated average <br />time is: <br />-4- <br />Learning about the law or 2 hr., 41 min. <br />the form ............. <br />Preparing, copying, 3 hr., 3 min. <br />assembling, and sending <br />the form to the IRS ...... <br />If you have comments concerning the <br />accuracy of these time estimates or <br />suggestions for making this form simpler, <br />we would be happy to hear from you. You <br />can write to the Internal Revenue Service, <br />Tax Products Coordinating Committee, <br />SE:W:CAR:MP:T:M:S, 1111 Constitution <br />Ave. NW, IR -6526, Washington, DC <br />20224. Do not send the form to this <br />office. Instead, see Where To File. <br />