Pro Forma 1120: Wet Signature, Owner Title, and Why Schedules C/J/K/L Stay Blank

Where the Signature Goes

After filling the basic identity fields on Form 1120, scroll to the bottom of the first page to the Sign Here section. This is where the owner of the foreign-owned LLC signs to attest that the return is true, correct, and complete.

The signature block has standard penalty-of-perjury language: "Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete." By signing, you're personally affirming this — be sure the information is accurate.

Signature Must Be Wet (Pen on Paper)

The signature must be an actual pen-and-ink signature, not a typed name or a digital signature. The standard procedure: print Form 1120, sign it with a black pen, scan it back in at 300+ DPI, then fax or mail the scanned PDF.

Why wet signature? Because the IRS does not allow e-filing for this combination, and they expect the paper-equivalent submission to carry a physical signature. A typed name in the signature field looks suspicious and can trigger manual review at the processing center, delaying acceptance.

What Title to Put

The form asks for the signer's title. For a single-member LLC, you have flexibility — common options include:

- **Owner** — the simplest, most straightforward, and recommended for most foreign-owned single-member LLCs - **President** or **CEO** — fine if you've documented yourself as such in operating agreements - **Treasurer** or **Tax Officer** — also acceptable per IRS Form 1120 instructions

The Form 1120 instructions list valid titles: president, vice president, treasurer, assistant treasurer, chief accounting officer, or any corporate officer (including tax officer) who is authorized to sign. For a single-member LLC where there's no formal corporate structure, "owner" is the cleanest choice — it's true, doesn't overstate the relationship, and doesn't invite questions about whether you're really a president of a one-person entity.

Date the Signature

Sign the date alongside the signature. Use the actual date you sign, in MM/DD/YYYY format. The IRS uses this date for various administrative purposes; using a future date or an obviously fake date can cause processing issues.

You Can Leave Schedules C/J/K/L/M-1/M-2 Blank

Form 1120's full version includes Schedules C, J, K, L, M-1, M-2 — covering things like dividends, accumulated earnings, balance sheets, reconciliations. For a pro forma 1120 attached to Form 5472, none of these schedules apply. They're for real corporate tax returns with actual income.

You can leave these schedules blank, or you can write "N/A — Foreign-owned U.S. disregarded entity, pro forma return" across them to make the omission explicit. The IRS won't penalize you for blank schedules in this scenario — they expect them empty. Some practitioners include the schedules with that explanatory note; others just include the relevant pages (the first page and the signature page). Either approach works.

Big Note for Blank Sections — Reduce Confusion

If you do include the unused schedules with blanks, write a big note like "Foreign-owned single-member LLC, disregarded entity" across them. This prevents IRS processors from wondering why income/expense schedules are empty on a corporate return — they read the note, understand the context, and move on.

Clarity here reduces the chance of correspondence asking you to "complete" sections you intentionally left blank. The IRS gets a lot of incomplete-looking pro forma 1120s; explicit annotation is a small investment that saves time downstream.