Maryland Assessment Procedure Manual
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Category: | Tax Credits | Category No.: | 012 | Subject: | Application | Subject No.: | 020 | Topic: | Applicant and Spouse's Signatures - Homeowners | Topic No.: | 136 | Date Issued: | 5/1/1988 | Revision Date: | | Item 20 - Perjury Oath/Social Security Release/and Applicant and Spouse's Signature All applications for the Homeowners' Tax Credit Program must be signed by both the individual applying for the credit and his or her spouse. In addition, the application must be signed by any resident co-owner. The applicant's signature alone does not suffice because of the perjury oath requirements and because of the need to reserve the right to obtain verification of benefits from the Social Security Administration for each individual.
In instances where any necessary party fails to sign the application form, the application form must be returned to the applicant for his/her or their signature, accompanied by form letter HTC-1.
The signature of "preparer other than taxpayer" is not mandatory as in the case of the applicant(s). |
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