Why is there a note 207 stating that an SSN should be entered for the person who is signing the return?
Starting with tax year 2020, the IRS is recommending that the person who signs the business return provide their SSN as a part of his or her signature. Not entering the signer’s SSN could delay processing of the tax return; it also alerts the IRS that certain information is missing from the return, which could cause a reject in future years. A preparer should consider entering the SSN of the return signer on federal screen PIN. Personal ID information provided for the signature purposes is not printed anywhere in the return. A return note 207 that lists the signature recommendation will be generated to refer to business rule R0000-223 if the SSN is not provided.
Business rule R0000-223 is an alert that states: 'SSN' in 'SigningOfficerGrp' in the Return Header must have a value.
Note: FOREIGNUS and APPLDFOR are not valid entries.