2012
STATE OF DELAWARE
STATE OF DELAWARE
OFFICE OF THE STATE BANK COMMISSIONER
FORM 1811AC 0905
DIVISION OF REVENUE
555 E. LOOCKERMAN ST.
820 North French St.
COMPUTATION SCHEDULE FOR CLAIMING
DOVER. DE 19901
P.O. Box 8911
DELAWARE HISTORIC PRESERVATION TAX CREDITS
Wilm., DE 19899-8911
PART A - NAME AND ADDRESS OF CURRENT QUALIFIED PROPERTY OWNER
1. Enter Federal Employer Identification Number or Social Security Number:
2. Name of Qualified Property Owner
3. Address of Qualified Property Owner
4. Location of Qualifying Historic Property (If different from above)
/
/
/
/
5. Qualifying Dates
Part II Approval:
Part III Approval:
PART B - TYPE OF HISTORIC PROPERTY
Certified historic property eligible for a federal tax credit under Section 47 of the IRC. (Allows 20% of expenses as credits)
Certified residential historic property (committed to low income housing) eligible for a
federal tax credit under Section 47 of the IRC. (Allows 30% of expenses as credits)
Certified historic property not eligible for a federal tax credit under Section 47 of the IRC. (Allows 30% of expenses as credits)
Certified residential historic property (committed to low income housing) not eligible
for a federal tax credit under Section 47 of the IRC. (Allows 40% of expenses as credits)
The qualified property owner hereby certifies that the above information is true, correct and complete.
NAME
TITLE
DATE
STOP: Only complete Part A and Part B of this form. Part C of this form will be completed and certified by the
Delaware Division of Revenue and the Delaware State Bank Commissioner Office.
PART C - COMPUTATION OF THE HISTORIC PRESERVATION TAX CREDIT
1.
Qualified expenditures in the rehabilitation of any certified historic property
$
2.
Multiply Line 1 by the percentage selected in Part B
%
3.
Tentative Historic Preservation Tax Credit. (Line 1 multiplied by Line 2)
$
20,000
4.
Credit limitation
$
STOP: Is the historic property, which is not eligible for a federal tax credit under
Section 47 of the IRC, a certified rehabilitation that is occupied by the owner?
[ ] YES - Enter the smaller of Line 3 or Line 4 on Line 5
[ ] NO - Enter the amount from Line 3 on Line 5
5.
Delaware Historic Preservation Tax Credit.
$
The Delaware Division of Revenue and the Office of the State Bank Commissioner hereby certify that the above credit computation is true,
correct and complete.
NAME
DIVISION OF REVENUE TITLE
DATE
NAME
STATE BANK COMMISSIONER TITLE
DATE
*DF41812019999*
(Revised 01/28/13)