Form Rpd-41301 - Affordable Housing Tax Credit Claim Form (Page 2 of 4) in pdf

State of New Mexico - Taxation and Revenue Department

, Sch A

RPD-41301

Rev. 6/24/2013

AFFORDABLE HOUSING TAX CREDIT CLAIM FORM

Schedule A

Page 2 of 4

Worksheet to calculate the total unused credit available for carryforward.

Complete Schedule A of Form RPD-41301, Affordable Housing Tax Credit Claim Form, if you have investment

vouchers with unused value, which you have included in the calculation of total credit available

on a previously filed Form RPD-41301, Affordable Housing Tax Credit Claim Form.

(a) Investment voucher number - If an investment voucher issued to a holder claiming the affordable housing tax credit

has an unused balance and was reported on a previously filed Form RPD-41301, Affordable Housing Tax Credit Claim Form,

enter the investment voucher number(s) issued or transferred to the holder. The person to whom an investment voucher is

issued, the holder, may claim an affordable housing tax credit against certain taxes and surcharges imposed on the holder

for the value (approved tax credit amount) of the investment voucher that has been issued to them. The holder may not claim

a credit for any unused balance after five years from the end of the calendar year in which the investment voucher for the

affordable housing project was originally issued, or the original voucher date. (See more about Transfers on page 3.)

(b) Original voucher date of the investment voucher - For each investment voucher reported in column (a), enter the

original voucher date of the investment voucher. The original issue date is the date the original investment voucher was

issued for an affordable housing project approved and certified by the New Mexico Mortgage Finance Authority. If the invest-

ment voucher is transferred and a subsequent voucher number is issued, the original voucher date is the date that the first

investment voucher is issued for that affordable housing project.

voucher reported in column (a), enter the value of the investment voucher or the transfer value if an investment voucher has

been transferred.

(d) Total credit claimed on previously filed returns - For each investment voucher listed in column (a), enter the total

amount of affordable housing tax credits that have been claimed previously against the value of the investment voucher. Do

not include an amount intended to be applied to the return filed with this claim form.

(e) Unused credit available for carryforward - Subtract column (d) from column (c).

Total carryforward available - Enter the sum of column (d) here and on page 1, line 2 of Form, RPD-41301, Affordable

Housing Tax Credit Claim Form.

NOTE: A taxpayer who has both investment vouchers with carryforward credits claimed on this Schedule A, and new in-

vestment voucher credit claimed on page 1, line 1 of Form RPD-41301 must first apply the carryforward credit against the

tax or surcharge liability. The new credit is applied if the amount of tax or surcharge liability exceeds the carryforward credit.

(a) Investment

(b) Original

(d) Total credit claimed on

(e) Unused credit

voucher

voucher date

voucher or the transfer

previously filed returns

available for carryforward

number

of the invest-

value of a transfer

[(c) - (d)]

ment voucher

investment voucher

TOTAL carryforward available

Enter the sum of column (d) here and on

line 2 of Form RPD-41301, page 1.

Form Rpd-41301 - Affordable Housing Tax Credit Claim Form Page 2

Related Articles

Related forms

Related Categories