Treasury Regulations · 26 CFR
§ 1.6065-1. Verification of returns.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 6065
Cite as 26 CFR § 1.6065-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- February 17, 1959 by T.D. 6364
- Issued under
- 26 U.S.C. § 6065
- Length
- 293 words · about 1 min to read
- Cross-references
- cites 0 Code sections and 0 regulations; cited by 1
¶(a) Persons signing returns. If a return, declaration, statement, or other document made under the provisions of subtitle A or F of the Code, or the regulation thereunder, with respect to any tax imposed by subtitle A of the Code is required by the regulations contained in this chapter, or the form and instructions, issued with respect to such return, declaration, statement, or other document, to contain or be verified by a written declaration that it is made under the penalties of perjury, such return, declaration, statement, or other document shall be so verified by the person signing it.
¶(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:
¶(i) For an employee either by his employer or by an employee designated for such purpose by the employer, or
¶(ii) For an employer as a usual incident of the employment of one regularly or continuously employed by such employer.
[T.D. 6364, 24 FR 1196, Feb. 17, 1959]
Cross-references
Computed from the citations in the text of 26 CFR.
Cited by 1 other regulation
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Issued by T.D. 6364 (24 FR 1196)
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Signing and verifying of returns and other documents