Code of Federal Regulations Title 26. Internal Revenue § 26.1.6065–1 Verification of returns

(b) Persons preparing returns—(1) In general.Except as provided in subparagraph (2) of this paragraph, if a return, declaration, statement, or other document is prepared for a taxpayer by another person for compensation or as an incident to the performance of other services for which such person receives compensation, and the return, declaration, statement, or other document requires that it shall contain or be verified by a written declaration that it is prepared under the penalties of perjury, the preparer must so verify the return, declaration, statement, or other document. A person who renders mere mechanical assistance in the preparation of a return, declaration, statement, or other document as, for example, a stenographer or typist, is not considered as preparing the return, declaration, statement, or other document.

(2) Exception.The verification required by subparagraph (1) of this paragraph is not required on returns, declarations, statements, or other documents which are prepared: