Section 117.13. Certification of returns

(a) Persons signing returns. If a return, declaration, statement, or other document made under the provisions of this article, with respect to any tax imposed is required by this article, or the form and instructions, issued with respect to such return, declaration, statement, or other document, to contain or be certified by a written declaration that it is made under the penalties of perjury; such return, declaration, statement, or other document shall be so certified by the person signing it. Such certification shall also apply to the copies of returns, declarations, statements, or other documents that the statements contained therein are true and that such copy filed is a true and correct copy.

(b) Persons preparing returns. The following requirements apply:

(1) In general. Except as provided in paragraph (2), 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 certified by a written declaration that it is prepared under the penalties of perjury, the preparer shall so certify the return, declaration, statement, or other document. A person who renders mere mechanical assistance in the preparation of the return, declaration, statement, or other document as, for example, a stenographer or typist, shall not be considered as preparing the return, declaration, statement, or other document.

(2) Exception. The certification required by paragraph (1) shall not be required on the returns, declarations, statements, or other documents which are prepared for any of the following:

(i) An employe either by his employer or by an employee designated for such purpose by the employer.

(ii) An employer as a usual incident of the employment of one regularly or continuously employed by such employer.