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2013 Alabama Historic Rehabilitation Credit Claiming Procedures

PROCEDURES FOR CLAIMING THE 2013 ALABAMA HISTORIC REHABILITATION TAX CREDIT

 

Beginning January 21, 2020, the 2013 Alabama Historic Rehabilitation Credit must be pre-certified via an online portal through My Alabama Taxes (MAT) before the taxpayer can claim the credit on their Alabama income tax return.

Prerequisites for filing an online 2013 Alabama Historic Rehabilitation Tax Credit claim through MAT:
  • Certification from Alabama Historic Tax Commission awarding the tax credit.
Procedures for filing an online 2013 Alabama Historic Rehabilitation Tax Credit claim through MAT:
  • Log in to My Alabama Taxes using your login credentials.
  • Once logged in, navigate to the Pass-through Entity, Corporate Income Tax or Financial Institution Excise Tax Account.
  • Under the ‘I Want to’ section, click on ‘Submit a Credit Claim’ and complete the following required fields:
      • Credit Type – Select “2013 Alabama Historic Rehabilitation Tax Credit” from the drop-down menu.
      • Filing Period – Enter the tax period in which the certified historic rehabilitation project is placed in service.
      • Credit Amount – Enter the amount of the tax credit approved by the Alabama Historic Commission.
      • Owner Information (For pass-through entities only) – Must enter the owner information. See note below.
      • Transfer Amount – If all or part of the credit will be transferred, enter the total transfer amount.
      • Attachments – The following attachments are required:
        1. For all claims – Certificate from the Alabama Historic Tax Commission awarding the tax credit.
        2. For transfer credit requests –
          1. Transfer statement (Form HRC-TS2).
          2. Copy of the tax credit certificate issued by the Alabama Historic Commission.
          3. Executed transfer agreement.

NOTE!  Pass-through entities with numerous partners can select “Download Owner Information Spreadsheet,” enter the owner’s information and percentage of ownership and save the file. Once saved, use the “Import” tab to load the table in the credit claim. You can save the file for future claims and modify the spreadsheet as needed (i.e., adding/deleting owners, change ownership percentage, etc.)

  • Please review the information in full (and print a copy for your records). Once reviewed, submit the credit claim.

Once the 2013 Alabama Historic Rehabilitation Tax Credit claim is submitted through MAT, the Department of Revenue will review the claim. The Office of Economic Development may require additional information if the supporting documents are incomplete or not provided. Please note that lack of proper documentation to support the credit claim will delay the process. Once the Department approves the requested credit amount, the project owner will receive a Web notice. The approved amount of the credit must be listed on the taxpayer’s income tax return at the time the return is filed. For further questions, please contact incentives@revenue.alabama.gov or call 334-242-1175.

Once the Department approves the request, the taxpayer submitting the claim will receive a Web notice confirming the credit.

For corporate income and financial institution excise taxpayers, the credit must be listed on the taxpayer’s income tax return at the time the return is filed.

For pass-through entities, the credit will be allocated based on the allocated amounts submitted in the claim submission. If the pass-through entity is allocating the credit to an individual taxpayer, the pass-through entity must notify the individual of the amount of credit allocated to them. If the credit will flow to an owner that is a pass-through entity, that entity will receive a letter from ADOR with instructions on how to pre-certify the credit through MAT. For further information on filing the pass-through entity returns, please click here.

For transfers –The transfer cannot be completed until the transfer fees have been received. Please mail the transfer fee payment to the following address: Alabama Department of Revenue, Commissioner’s Office, P.O. Box 327001, Montgomery, AL  36132. The transferee will receive written notification once the transfer has been processed.