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Paid Preparer Authorization If the corporation wants to allow the IRS to discuss its 2025 tax return with the paid preparer who signed it, check the “Yes” box in the signature area of the return
from the top result below

Here's how you know

https://www.irs.gov/instructions/i1120f
If there is a balance due on line 7, go to IRS

Here's how you know

https://www.irs.gov/irb/2025-01_IRB
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