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.
Notes
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