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Massachusetts Historic Rehabilitation Credit Certificate
Extracted from PDF file 2023-massachusetts-form-transfersale-hrc.pdf, last modified January 2023Historic Rehabilitation Credit Certificate
Massachusetts Department of Revenue Transfer/Sale HRC Historic Rehabilitation Credit Certificate For calendar year 2023 or taxable year beginning 2023 and ending Name of transferor Social Security or Federal Identification number Street address City/Town Name of transferee 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 State Zip Certificate Number Certificate number issued by Massachusetts Historical Commission . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Transfer/Sale Information Total amount of credit being transferred . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . The undersigned is electing to make a transfer/sale of the Massachusetts historic rehabilitation credit and is notifying the Department of Revenue (DOR) of this election pursuant to 830 CMR 63.38R.1(7). A copy of this certificate should be attached to the proposed transfer contract and filed with DOR prior to the transfer. If the executed contract and/or transfer amounts differ from the original filing submitted to DOR, the transferor must submit a copy of the executed contract and amended Transfer/sale HRC to DOR within 30 days of the completed transfer. See 830 CMR 63.38R.1(7)(c) for transfer contract requirements. Signature of transferor Date Name of contact person Telephone number Transfer or Sale Filing Requirements This Transfer/Sale HRC, Historic Rehabilitation Credit Certificate, is issued either by the original recipient of the Historic Rehabilitation Credit, or by a transferee recipient of the credit. 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 Transferees receiving this Transfer/Sale HRC, Historic Rehabilitation Credit Certificate, must file a copy of such certificate and a copy of the attendant Project Certificate with their Massachusetts tax return. In addition, if applicable, copies of both the Allotment HRC Historic Rehabilitation Credit Summary and the Individual Certificate HRC must also be filed with their Massachusetts tax return. Department of Revenue Filing The transferor must file a copy of the Project Certificate issued by the Massachusetts Historical Commission, and a copy of this Transfer/Sale HRC, Historic Rehabilitation Credit Certificate and transfer contract with the Department of Revenue. In addition, if applicable, copies of both the Allotment HRC Historic Rehabilitation Credit Summary and the Individual Certificate HRC, must also be filed with the Department of Revenue. Mail to Massachusetts Department of Revenue, 200 Arlington Street, Room 4300, Chelsea, MA 02150, attn. Historic Rehabilitation Unit.
Form Transfer/Sale HRC
More about the Massachusetts Form Transfer/Sale HRC Corporate Income Tax Tax Return TY 2023
We last updated the Historic Rehabilitation Credit Certificate in January 2024, so this is the latest version of Form Transfer/Sale HRC, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form Transfer/Sale HRC directly from TaxFormFinder. You can print other Massachusetts tax forms here.
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Form Sources:
Massachusetts usually releases forms for the current tax year between January and April. We last updated Massachusetts Form Transfer/Sale HRC from the Department of Revenue in January 2024.
Form Transfer/Sale HRC is a Massachusetts Corporate Income Tax form. Like the Federal Form 1040, states each provide a core tax return form on which most high-level income and tax calculations are performed. While some taxpayers with simple returns can complete their entire tax return on this single form, in most cases various other additional schedules and forms must be completed, depending on the taxpayer's individual situation, to create a complete income tax return package.
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 Transfer/Sale HRC
We have a total of twelve past-year versions of Form Transfer/Sale HRC in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2016 Form Transfer/Sale HRC
M-990T
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