Maryland Assessment Procedure Manual

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).