61 Pa. Code § 121.23 — Signature and verification

(a) A return shall not be valid unless it is signed. Husband and wife both shall sign a joint return. (b) Any person, firm, or corporation who prepares the return of a taxpayer shall sign. If the return is prepared by a firm or corporation, the return should be signed in the name of the firm or corporation. (c) The signature on the return verifies by written declaration under penalties of perjury that the individual has personally examined the return and to the best of his knowledge, the return is true, correct, and complete. No part of the information on this site may be reproduced for profit or sold for profit. This material has been drawn directly from the official Pennsylvania Code full text database. Due to the limitations of HTML or differences in display capabilities of different browsers, this version may differ slightly from the official printed version.