Article 3D – Historic Rehabilitation Tax Credits

This Article expired for qualified rehabilitation expenditures and rehabilitation expenses incurred on or after January 1, 2015.  To claim a tax credit under Article 3D, the historic property must be placed in service before January 1, 2023.

Individuals claiming the credit for rehabilitating an income-producing historic structure Article 3D shall enter qualified rehabilitation expenditures in the first year the credit is taken on Line 8a and the installment amount of the credit on Line 8b of Form D-400TC.

Individuals claiming the credit for rehabilitating a nonincome-producing historic structure Article 3D shall enter qualified rehabilitation expenses in the first year the credit is taken on Line 9a and the installment amount of the credit on Line 9b of Form D-400TC.

Important: Any unused portion of either credit may be carried forward for the succeeding five years. Complete Form D-400TC, Part 3, Line 14 to claim tax credits carried over from previous tax years, if any.

More information about the credit for rehabilitating a historic structure