A taxpayer claiming a credit under Article 3L must complete the NC-Rehab form and place it on the front of the completed tax return. In addition, in order to take the tax credit, a taxpayer must complete and attach any necessary tax credit summary form, i.e. Form CD-425 (Corporate Tax Credit Summary), Form D-400TC (Individual Income Tax Credits), or Form 403TC (Partnership Tax Credit Summary). Important. Failure to include a Form NC-Rehab with your tax return may result in the disallowance of these tax credits.