On page 1 of Form 706-GS(T), we have revised the paid preparer signature block. Paid preparers must sign the return and furnish the preparer information requested in the Paid Preparer's Use Only area.

The Small Business and Work Opportunity Tax Act of 2007, P.L. 110-28, extends the application of return preparer penalties to preparers of all tax returns. See Penalties and Interest, Return preparer on page 3 for more information.