Introduction

Historic preservation tax incentives encourage the rehabilitation of historic buildings. The Federal Rehabilitation Tax Credit, administered by the National Park Service (NPS) and the Internal Revenue Service (IRA) in partnership with the State Historic Preservation Offices, offers a 20% income tax credit for the substantial rehabilitation of a certified historic structure.

In order to qualify for the credit, the rehabilitation (interior and exterior, as well as any additions, site improvements, etc.) must meet the Secretary of the Interior’s Standards for Rehabilitation. In general, the Standards require the preservation/retention of historic features and materials wherever possible, as well as the compatibility of any alterations or new construction.

We encourage you to contact our office as early as possible in the planning process.

How can I find out if I qualify?

How to apply

The tax credit application process includes three parts:

1. The evaluation of significance
2. Description of the rehabilitation
3. Request for certification of completed work

Submit completed applications to our office, which provides the initial review before forwarding to NPS. The joint administrators of the program, NPS and the IRA, have the final say regarding the eligibility of projects for the program.

How to package your application

Historic Preservation Tax Incentives submissions must include a completed Transmittal Log Form and all required attachments.

• Use Adobe Acrobat or Acrobat Reader to fill out all PDF forms. Browser-based viewers may lose your form data. Save frequently and check your forms before submittal.
• Fill out the Transmittal Log Form with as much detail about your project and application phase as possible. This form will serve as the transmittal log required by NPS.
• If your attachments are 25MB or greater in total, you will need to check “Request Upload Link” on the Transmittal Log Form.
• Email the completed form and required attachments (if under 25MB) to our main office email.
• Only send one email per request. We cannot guarantee that we can associate or process any subsequent emails with your original request.
• We will process submittals in the order we receive them. If you request an upload link, our staff will provide you with an upload link and project number via email.

Documentation requirements

We will only process submittals that follow current NPS instructions. This includes required form versions, file formats and naming conventions.

Before preparing a submission, always download new instructions and forms from NPS. Even if you are responding to a request for additional information, you still need to use the most recent forms.

Application parts are as follows:

• Part 1: Evaluation of Significance
• Part 2: Description of Rehabilitation
• Part 3: Request for Certification of Completed Work
• Amendment/Advisory Determination