The proposed amendments to Rule 12C-1.0221, F.A.C. (Returns, Notices, and Elections; Signing and Verification), provide that the inclusion of the preparer’s name on an electronically-filed corporate income tax return or notice: (1) means that the return or notice has been signed by the tax return preparer; (2) meets the requirement that the tax return preparer must have examined the information on the return or notice and must declare that it is true, correct, and complete to the best of the preparer’s knowledge and belief; and (3) follows the requirements of Internal Revenue Notice 2004-54 (Alternative Methods of Signing for Income Tax Return Preparers).