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Massachusetts Historic Rehabilitation Credit
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Extracted from PDF file 2023-massachusetts-form-individual-certificate-hrc.pdf, last modified January 2023Historic Rehabilitation Credit
Massachusetts Department of Revenue Individual Certificate HRC Historic Rehabilitation Credit For calendar year 2023 or taxable year beginning 2023 and ending Name of recipient Social Security or Federal Identification number Street address City/Town Name of project Building identification number Street address City/Town Name of project owner Federal Identification number Street address City/Town State Zip State Zip State Zip Certificate Number Certificate number issued by Massachusetts Historical Commission . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Allotment Amount Amount of allotted credit.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Distribution to Partners, Members or Owners The owner of a project that is eligible to claim the Historic Rehabilitation Credit issues this Individual Certificate HRC. If the owner of the project distributes or assigns any portion of the credit to its partners, members or owners, the project or owner must complete an Allotment HRC Historic Rehabilitation Credit Summary. In addition, the project or owner must fill out and provide to each such partner, member or owner, an Individual Certificate HRC, Historic Rehabilitation Credit, indicating the amount of the individual credit distributed or assigned. Tax Return Filing Partners, members or owners receiving an Individual Certificate HRC, must file copies of such certificate and copies of the attendant Project Certificate and Allotment HRC Historic Rehabilitation Credit Summary with their Massachusetts tax return. Department of Revenue Filing The project or owner must file a copy of the Project Certificate issued by the Massachusetts Historical Commission, and copies of both the Allotment HRC Historic Rehabilitation Credit Summary and the Individual Certificate HRC, with the Department of Revenue. Mail to Massachusetts Department of Revenue, 200 Arlington Street, Room 4300, Chelsea, MA 02150, attn. Historic Rehabilitation Unit.
Form Individual Certificate HRC
More about the Massachusetts Form Individual Certificate HRC Corporate Income Tax Tax Credit TY 2023
We last updated the Historic Rehabilitation Credit in January 2024, so this is the latest version of Form Individual Certificate HRC, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form Individual Certificate HRC directly from TaxFormFinder. You can print other Massachusetts tax forms here.
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View all 127 Massachusetts Income Tax Forms
Form Sources:
Massachusetts usually releases forms for the current tax year between January and April. We last updated Massachusetts Form Individual Certificate HRC from the Department of Revenue in January 2024.
Form Individual Certificate HRC is a Massachusetts Corporate Income Tax form. States often have dozens of even hundreds of various tax credits, which, unlike deductions, provide a dollar-for-dollar reduction of tax liability. Some common tax credits apply to many taxpayers, while others only apply to extremely specific situations. In most cases, you will have to provide evidence to show that you are eligible for the tax credit, and calculate the amount of the credit to which you are entitled.
About the Corporate Income Tax
The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.
Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).
Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.
Historical Past-Year Versions of Massachusetts Form Individual Certificate HRC
We have a total of eleven past-year versions of Form Individual Certificate HRC in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
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