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Jurat

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The certificate of an officer that a written instrument was sworn to by the individual who signed it.

Jurat is derived from jurare, Latin for "to swear." It is proof that an oath was taken before an administering officer, such as a notary. In an Affidavit, a jurat is the clause at the end of the document stating the date, place, and name of the person before whom it was sworn.


jurat (jur-at) n. Latin for "been sworn," the portion of an affidavit in which a person has sworn that the contents of his/her written statement are true), filled in by the Notary Public with the date, name of the person swearing, sometimes the place where sworn, and the name of the person before whom the oath was made. It reads generally: "Sworn to this 12th day of October, 1994, by Martha J. Milner, before me, a notary public for said state and county. Barbara A. Stenerson, Notary Public." A jurat is not to be confused with an "acknowledgment" in which the signer of a document such as a deed to real property has sworn to the notary public that he/she executed the document, and the notary signs and seals the document to that effect. (See: acknowledgment, notary public)


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? References in periodicals archive
In Jenkins, TC Memo 1989-617, the taxpayer filed a return with a modified jurat.
If the IRS believes the circumstances dictate a departure from prior practice, consideration should be given to developing an 1120XEZ or 1120XR&D that limits the jurat to the subject of the claim.
Formalize the inventory list and prepare an affidavit for a notary public jurat.
 
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