Instructions for 2023 Schedule HR 
  
Purpose of Schedule HR 
 
Use Schedule HR to claim a credit for preserving or rehabilitating historic property located in Wisconsin. Two Wisconsin 
historic preservation credits are available:  
Part I  –  The  Supplement to the federal historic rehabilitation tax credit  for rehabilitating certified historic structures  and 
qualified rehabilitated buildings used for the production of income, and available to individuals, C-corporations and on a 
limited basis tax-exempt entities. 
Part II – The State historic rehabilitation credit, available only to individuals, for preserving or rehabilitating an owner-occupied 
personal residence. There is no similar federal credit.  
  
Wisconsin Agencies Administering the Credit 
 
 • The Wisconsin Historical Society administers the rehabilitation requirements of the historic preservation program.  
 • For more information, visit the Historical Society’s website at:                          wisconsinhistory.org/Content.aspx?dsNav=N: 1189, 
   write to the Division of Historic Preservation, Wisconsin Historical Society, 816 State Street, Madison, WI 53706-1417, 
   or call (608) 264-6490. 
 • The Wisconsin Economic Development Corporation (WEDC) certifies the maximum amount of supplement to the 
   federal historic rehabilitation credits that may be awarded. For more information, contact WEDC at: wedc.org/inside-
   wedc/contact-us/ or call 1-855-469-4249. 
 • The Department of Revenue administers claiming historic tax credits on tax returns and credit transfers. For more 
   information, visit the department's website at: revenue.wi.gov/Pages/FAQS/pcs-historic-transfer.aspx, email us at: 
   DORFranchise@wisconsin.gov, or call (608) 266-2772.       
  
Date a Project Is Begun 
 
The date a project is “begun” is the date on which the physical work of rehabilitation begins. The physical work of 
rehabilitation doesn’t include preliminary activities such as planning, designing, securing financing, exploring, researching, 
developing  plans  and  specifications, or stabilizing a building to prevent deterioration, such as placing boards over broken 
windows. 
 
Adjustment to Basis 
 
The supplement to the federal historic rehabilitation tax credit requires adjustments to the basis of the qualified rehabilitation 
building. The qualified rehabilitation building  basis is increased by the qualified rehabilitation expenses and decreased by 
the amount of the credit.  . 
 
The state historic rehabilitation credit requires the basis of rehabilitated property be decreased by the amount of the credit. ,  
 
Carryover of Unused Credits 
 
The historic rehabilitation credits are nonrefundable. Any  unused credits may be carried forward for 15 years. If  there is a 
reorganization of a corporation claiming historic  rehabilitation credits, the limitations provided by sec. 383, IRC, may apply to 
the carryover of any unused credits. 
  
Recovery of Credits 
 
In  cases  where  the  Wisconsin  Historical  Society  later  determines that the claimant hasn’t complied with all of  the 
requirements for the state historic rehabilitation credit,  the Department of Revenue may recover all or a portion  of the credit. 
 
If DOR adjusts or disallows, in whole or in part, a credit that has been transferred, only the person who originally 
transferred the credit to another person is liable to repay the adjusted or disallowed amount. 
If the same qualified rehabilitation expenditures are used to claim the federal rehabilitation tax credit and Wisconsin 
supplement to the federal historic rehabilitation tax credit, and the federal credit is required to be repaid, the Wisconsin credit 
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                                       2023 Schedule HR Instructions 

 must also be repaid. 
   
 Part I - Supplement to the Federal Historic Rehabilitation Tax Credit  

 Five-Year Credit Claim Requirement

 For taxable years beginning on or after January 1, 2018, the supplement to the federal historic rehabilitation credit must be 
 claimed ratably over a five-year period beginning with the year the building is place in service; however, there is a transitional 
 rule that allows the full credit to be claimed for qualified rehabilitation expenditures incurred on a building that is owned or 
 leased at all times on or after January 1, 2018 if the taxpayer selected the 24- or 60-month period measuring period by June 
 20, 2018. 
  
 Important:  Use this schedule to (1) claim the supplement to the federal historic rehabilitation tax credit if the transition rule 
 applies (credit not required to be claimed ratably over a five-year period), (2) the five-year rule applies but Form HR-5 is not 
 being used to claim all five years, or (3) the credit is not being transferred to another taxpayer. 
  
 If a claimant wants to transfer the entire credit prior to claiming the credit on each tax return, the claimant must claim the 
 entire credit by submitting Schedule HR-5, Wisconsin Supplement to the Federal Historic Rehabilitation Tax Credit – Five-
 Year Credit Claim. Upon receipt and approval of Schedule HR-5 and Schedule HR-T, Transfer of Supplement to the Federal 
 Historic Rehabilitation Credit, the department will issue a Notice of Certification letter indicating the total amount of credit 
 transferred and the total amount eligible to be used by the transferee for each taxable year. 
  
 Qualifications to Claim the Supplement to the Federal Rehabilitation Tax Credit 
  
 To   qualify for the supplement to the federal historic rehabilitation tax credit, you must meet the following requirements: 
  
 You must own (or, in certain cases, lease) property that is  listed  on  the  national  register  of  historic  places  in Wisconsin or 
 the state register of historic places, or is determined by the state historical society to be eligible for listing on the national 
 register of historic places in Wisconsin or the state register of historic places, or is located in a historic district that is listed 
 in the national register of historic places in Wisconsin or the state register of historic places and is certified by the state historic 
 preservation officer as being of historic significance to the district, or is an outbuilding of an otherwise eligible property 
 certified by the state historic preservation officer as contributing to the historic significance of the property. 
  
 For certified historic structures, qualified rehabilitation expenditures means that the building must be  depreciable property 
 that is either nonresidential rental  property, residential rental property, or real property with  a class life of more than 12.5 
 years. If only part of the  building qualifies, only the rehabilitation expenditures  allocable to the qualified portion may be used 
 to figure the credit. 
  
 For a qualified rehabilitated building, the building must have been substantially rehabilitated and was placed in service before 
 the beginning of the rehabilitation.  
  • The property must be used for the production of income.  
  
 You must substantially rehabilitate the building. For certified historic structures, a building is considered to be substantially 
 rehabilitated if your qualified rehabilitation expenditures are at least $50,000. The expenditure test must be met within a 24-
 month (or, for phased rehabilitation projects, a 60-month) period that you select and that ends with or within your taxable 
 year. Figure your adjusted basis on the first day of the 24-month or 60-month rehabilitation period. 
  
 “Qualified  rehabilitation  expenditures”  are  amounts  incurred that must be capitalized and added to the basis of  the building 
 rather than deducted. Qualified expenditures don’t include any amount being depreciated under an accelerated method, the 
 cost of acquiring the building  itself or any interest in the building, or any expense  incurred for the enlargement of an 
 existing building. 
• You must design and carry out the work in accordance  with the “Secretary of the Interior’s Standards for Rehabilitation.” 
• If claiming both the federal and state credit, you  must  formally  apply  to  the  National  Park  Service,  through the Wisconsin 
  Historical Society, for certification of your project, and the Secretary of the Interior must  approve the project.  
• If claiming just the state credit, you must apply through the Wisconsin Historical Society for certification of your project.  
  
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                                                    2023 Schedule HR Instructions 

CAUTION:  The physical work of construction, or destruction in preparation for construction,  cannot begin until the State Historic 
Preservation Officer recommends the project to the Secretary of the Interior  for approval or the Secretary of the Interior 
approves  the project, whichever is earlier. 
  
Specific Line Instructions 
 
Line 1 –   Enter the adjusted basis in the building on the first day of the 24-month or 60-month rehabilitation period. The 
adjusted basis of a building is the cost of the property (excluding land) plus or minus adjustments to basis. Increases to basis 
include capital improvements, legal fees incurred in perfecting title, zoning costs, etc. Decreases to basis include deductions 
previously allowed or allowable for depreciation. See Treasury Regulation 1.48-12(b)(2)(iii) for more information.  
 
Lines 2a & 2b –   Check the box to indicate whether you are electing to claim this credit based on when the rehabilitation work  is 
completed or when the expenditures are paid. If you  are claiming the credit based on when the expenditures  are paid, 
enter the total amount of qualified  rehabilitation  expenditures paid on the project to date.  
 
Important  Limitation: You cannot elect to claim the Wisconsin supplement  to the federal historic rehabilitation credit in a 
different  taxable year than you are claiming the federal historic  rehabilitation credit. Transferees may not use the credit to 
offset tax on a tax return for a period that is earlier than the taxable year allowed for the original claimant. 
 
Lines 2c & 2d – Enter the dates on which the 24 or 60-month measuring period begins and ends.   
 
The IRS extended the end date for the 24 and 60-month period in which to claim expenses for the historic tax credit due to 
COVID-19.  This means that for a 24 or 60-month measuring period that would normally end on or after April 1, 2020, and 
before March 31, 2021, taxpayers now have until March 31, 2021 to satisfy the substantial rehabilitation test. 
 
Line 2e – Enter the total amount of qualifying expenditures incurred on the project so far.  
 
Line 2f –Fill in the amount of qualified rehabilitation expenditures you are including in the credit computation for the  current 
taxable year, based on the election you indicated  on line 2a or 2b. If you are claiming the credit based on when  the 
rehabilitation work is completed, fill  in the total qualified rehabilitation expenditures for the project. If you are  claiming the 
credit based on when the expenditures are  paid, only fill  in the qualified rehabilitation expenditures  paid during the 
taxable year. 
 
CAUTION:  In order to claim the credit, the qualified  rehabilitation expenditures  during the 24-month or 60-month 
rehabilitation period must be at least $50,000. 
 
Line 3 – The credit is equal to 20% of the qualified rehabilitation expenditures. Multiply line 2f by 20% (.20) and enter the 
result. 
 
Line 4 – The credit must be claimed ratably over a five-year period beginning with the year the building is place in service. 
Multiply line 3 by 20% (.20) and enter the result.  
 
EXCEPTION:  A transitional rule allows the full credit to be claimed for qualified rehabilitation expenditures incurred on a 
building that is owned or leased at all times on or after January 1, 2018 if the taxpayer selected the 24- or 60-month period 
measuring period by June 20, 2018.  If the transition rule applies, do not multiply line 3 by 20% (.20), instead enter the 
amount from line 3 on line 4. 
 
Line 5  –  Enter the amount of credit passed through from  estates or trusts, as shown on  Schedule 2K-1, partnerships and 
LLCs treated as partnerships, as shown  on Schedule 3K-1; and tax-option (S) corporations, as shown  on Schedule 5K-1.  
 
Line 6 – Enter the amount  of supplement to the federal historic rehabilitation tax credit that was transferred from other 
taxpayers during the current taxable year. See the instructions  for  Part  III  for  details  on  requirements  for transferring the 
credit. 
  
Line 7 – Add lines 4, 5d and 6. This is the total current year supplement to the federal historical rehabilitation credit. 
 
Line 7a – Fiduciaries only –  Prorate the credit from line  7 between the entity and its beneficiaries in proportion  to the 
income allocable to each. Show the beneficiaries portion of the credit on line 7a. Show the credit for each beneficiary    on 
Schedule 2K-1. 
 
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                                                 2023 Schedule HR Instructions 

Line 7b – Fiduciaries only – Subtract line 7a from line 7.  This is the estate’s or trust’s portion of the credit. 
 
Line 8 – Enter the amount of unused supplement to the federal historic rehabilitation tax credit from Schedule CF. Include a 
copy of Schedule CF with your tax return. 
 
Line 9 – Add lines 7 and 8 unless you are a fiduciary. Fiduciaries should add lines 7b and 8.   
 
Line 10 – Enter the amount of supplement to the federal  historic rehabilitation tax credit that was transferred to  other 
taxpayers during the current taxable year.  See the  instructions for Part III for details on the requirements for  transferring the 
credit. 
 
Line 11 – Subtract line 10 from line 9. This is the available supplement to the federal historic rehabilitation tax credit. Enter 
the credit as follows:  
 
 •   Individuals: Enter the amount of credit from  line 11 on the appropriate line of Schedule CR. 
 •   Estates and Trusts:Enter the amount of credit from line  11 on the appropriate line of Schedule CR. 
 •   Tax-Option (S) Corporations: Prorate  the  credit  on  line  11  among  the  shareholders  based  on  their  ownership 
     interests. Show the credit for each shareholder on  Schedule 5K-1. 
 •   Partnership and LLCs Treated as Partnerships: Prorate the credit on line 11 among the partners or members  based 
     on their ownership interest or you may allocate the  credit among the partners or members as provided in a  written 
     agreement. Show the credit for each partner or  member on Schedule 3K-1. 
 •   Corporations: Enter the amount of credit from line 11 on  the appropriate line of Schedule CR. If the claimant is a 
     combined group member, enter the amount of credit on  Form 6, Part V, line 1 instead of Schedule CR. 
  
Required attachments  
 
Include  a copy of the signed and approved certification of completed work, Part 3 – Request for Certification of Completed 
Work, with Schedule HR.  
 •   If you haven’t  received the signed and approved certification, Part 3 – Request for Certification of Completed Work, by 
     the time the tax return is  filed,  include a copy of the signed and approved Part 2 – Description of Rehabilitation,       with 
     your tax return.   
 •   Once final approval is received on the signed Part 3 – Request for Certification of Completed Work, include a copy with 
     the first income or franchise tax return filed after receipt along with an explanation of the amount and the years in which 
     the credit was claimed.  If the credit is passed through from a partnership, LLC  treated as a partnership, tax- option 
     (S) corporation, estate, or trust, include a copy of your Schedule 3K-1, 5K-1,  or 2K-1 instead of the final certification.       
 •   If  the  credit  of  a  partnership  or  LLC  treated  as  a  partnership is allocated as provided in a written agreement,  the 
     partnership or LLC must also include a copy of the  agreement with its partnership return (Wisconsin Form  3),  and 
     each  partner  or  member  receiving  the  credit  must include a copy of the agreement with the return on  which they 
     claim the credit. 
 •   A copy of the certification of eligibility issued by the Wisconsin Economic Development Corporation. 
 •   If you are claiming a carryover of the supplement to the  federal historic rehabilitation credit from a prior taxable  year, 
     include Schedule CF with your tax return. 
 
Part II – State Historic Rehabilitation Credit – Individuals  Only 

Qualifications to Claim the State Historic Rehabilitation Credit 
 
To qualify for the state historic rehabilitation credit, you  must meet the following requirements: 
 
You must own and occupy as your personal residence,  property that is listed, or eligible to be listed, in the  National or 
State Register of Historic Places or is located in a historic district which is listed in the National  or State Register and is 
certified by the State Historic  Preservation Officer as being of historical significance to the district. Included are outbuildings 
that contribute to the historic significance of the property. 
 
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                                              2023 Schedule HR Instructions 

The residence, including outbuildings, can’t be used in a trade or business, held for the production of income, or  held for sale or 
other disposition in the ordinary course  of your trade or business. 
 
If  you  use  part  of  your  home  for  income-producing activities, you may be able to claim the credit for the  portion that is 
your personal residence.  
 
Your qualified  preservation costs for each project during the 2-year (or,  for phased  preservation  projects,  the 5-year)  period 
beginning with  the  date  on  which  the  physical  work  of rehabilitation begins must be more than $10,000  
 Note:  The more than $10,000 cost limit is met over the 2 or 5-year period, not the tax year in which Schedule HR is 
 completed, unless the project begins and ends during the current taxable year.  If  property  is  used  for  both  business  and 
 personal  purposes, the qualified preservation costs relating to  the personal residence portion of the property must be  more 
 than  $10,000.  The  costs  must  be  incurred  after  the  Wisconsin  Historical  Society  has  approved  your  proposed 
 preservation or rehabilitation plan. 
 
To qualify, your costs must relate only to preservation or rehabilitation work done to:  
 (1) the exterior  of the historic property,  
 (2)  the interior of a window sash  if work is done to the exterior of the window sash,  
 (3)  structural elements of the property,  
 (4) the heating or  ventilating system, or  
 (5)  electrical or plumbing systems, but not electrical or plumbing fixtures. 
 
In addition, you may claim architectural fees and costs  incurred  in  preparing  nomination  forms  for  listing  in  the National or 
State Register of Historic Places, if the  nomination is made within 5 years before submission of  your preservation or 
rehabilitation plan to the Wisconsin  Historical Society. 
 
Qualified  costs don’t include the costs of acquiring the  building itself, or any interest in the building, or any  expense 
incurred for the enlargement of an existing  building. 
 
You must design and carry out the work in accordance  with the “Secretary of the Interior’s Standards for Rehabilitation.” 
 
You must complete the preservation or rehabilitation  work within 2 years (5 years for a project that is initially  planned for 
completion in phases). 
 
The State Historic Preservation Officer  must certify that  the completed project substantially complies with the  previously 
approved plan. 
  
You  can’t  claim  a  credit  for  rehabilitating  a  personal  residence if you acquired the property under an agreement requiring 
you to sell or return the property to the  previous owner within 5 years. 
  
Specific Line Instructions 
 
Lines  12a & 12b –  Check  the  box  to  indicate  whether  you  are  electing to claim this credit based on when the 
rehabilitation work is completed or when the costs are paid.  
 
Line 12c – If  you are claiming the credit based on when the costs are  paid, enter the total amount of qualified  preservation 
costs  paid on the project to date. 
 
Lines 13a - 13f –   For each project, fill in the amount of qualified rehabilitation costs you are including in the credit 
computation for the current taxable year, based on the election you indicated on line 12a or 12b, but do not enter more than 
$40,000 per project ($20,000 per project if married filing separate).   
  
Include with Schedule HR a copy of the final certification of completed work from the Wisconsin Historical Society. 
For projects not yet completed, include a copy of the approved “Historic Preservation Certification Application – 
Part 2. 
 
Note:  If filing on paper and there are more than six projects, enter the total costs for projects six and up on line 13f and 
include the cost details for projects six and up on a separate schedule. When entering the total on line 13f, the total projects 

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                                             2023 Schedule HR Instructions 

can be more than $40,000 ($20,000 if married filing separate).   
 
CAUTION: If your total qualified  rehabilitation costs during  the 2-year or 5-year period beginning with the date on  which 
the physical rehabilitation work begins aren’t more  than $10,000 per project ($5,000 per project if you are married and file 
a  separate return), you don’t qualify for this credit. 
 
Line 14 – Enter 25% of the amount on line 13g, but not  more than $10,000 per project ($5,000 per project if you are 
married and file a  separate return). The maximum credit available for each  preservation or rehabilitation project is $10,000 
($5,000  if you are married and file a separate return). 
 
Line 15 – Enter  any unused  state historic rehabilitation  credit carried over from prior years from Schedule CF.  Include 
Schedule CF with your tax return. 
 
Line 16 – Enter the amount of credit from line 16 on the  appropriate line of Form 1 or Form 1NPR. Include Schedule CF if 
the credit was not fully used to offset tax. 
 
Required attachments  
 
After the work is completed, you must include with Schedule HR a copy of the signed and approved Part 3 – Request for 
Certification of Completed Work, from the Wisconsin Historical Society.  
 
For projects not yet completed, include a copy of the signed and approved Part 2 – Description of Rehabilitation, from the 
Wisconsin Historical Society.  
 
If  you  are  claiming  a  carryover  of  the  state  historic rehabilitation  credit  from  a  prior  taxable  year,  include Schedule CF 
with your tax return. 
 
Part III: Transfer of the Supplement to the Federal Historic Rehabilitation Tax Credit 
 
For taxable years beginning on or after January 1, 2014, any person, including a nonprofit entity described in section 
501(c)(3) of the Internal Revenue Code, may sell or otherwise transfer the credit, in whole or in part, to another person who is 
subject to the taxes imposed under secs. 71.02,  71.08, 71.23, or 71.43, Wis. Stats., if the person notifies the Department of 
Revenue (DOR) of the transfer, and submits with the notification a copy of the transfer documents, and DOR certifies 
ownership of the credit with each transfer. 
 
NOTE:  Only the supplement to the federal historic rehabilitation tax credit may be transferred; the state historic rehabilitation 
credit may not be transferred.  
 
The purchaser can first use the credit in the tax year the purchase is completed. For example, a tax credit from the 2020 tax 
year is purchased in 2023. The credit can be used by the purchaser in tax year 2023 or later. The purchaser cannot amend 
their return to use the credit in 2020, 2021, or 2022. 
 
If there are multiple transfers, list each transfer on a separate attachment. 
 
If DOR adjusts or disallows, in whole or in part, a credit that has been transferred, only the person who originally transferred 
the credit to another person is liable to repay the adjusted or disallowed amount. 
 
Credit Certification 
 
No person may claim the credit without first being certified by  the  Wisconsin  Economic  Development  Corporation (WEDC) 
and including a copy of the certification with their return. WEDC may certify a person to claim the credit if WEDC determines 
that the person is conducting an eligible activity. For certification purposes, the claimant shall provide  to WEDC all following: 
 
Evidence that the rehabilitation was recommended by the State Historic Preservation Officer for approval by the Secretary of 
the Interior under 36 CFR 67.6 before the physical work of construction, or destruction in preparation for construction, began 
and that the rehabilitation was approved by the State Historic Preservation Officer. 
 
Evidence that the taxpayer obtained written certification from the State Historic Preservation Officer that: 
  
  1.  The  property  is  listed  on  the  National  Register  of Historic Places in Wisconsin or the State Register of Historic 
  Places, or is determined by the State Historical Society to be eligible for listing on the National Register of Historic 
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                                    2023 Schedule HR Instructions 

        Places in Wisconsin or the State Register of Historic Places, or is located in a historic district that is listed in the 
        National Register of Historic Places in Wisconsin or the State Register of Historic Places and is certified by the State 
        Historic Preservation Officer as being of historic significance to the district, or is an outbuilding of an otherwise 
        eligible property certified by the State Historic Preservation Officer as contributing to the historic significance of the 
        property. 
 
  2.  The proposed preservation or rehabilitation plan complies with standards promulgated under sec. 44.02 (24), Wis. 
        Stats., and the completed preservation or rehabilitation substantially complies with the proposed plan. 
        
  3.   The costs are not incurred to acquire any building or interest in a building or to enlarge an existing building. 
 
  4.  The costs were not incurred before the State Historical Society approved the proposed preservation or  rehabilitation 
       plan. 
 
Carryforward of Transferred Credits 

The carryforward period for credits purchased will continue to be the remaining carryforward period of the original holder of 
the credits. For example, if a claimant purchases a supplement to the federal historic rehabilitation tax credit with a remaining 
credit carryforward of 8 years at the time of purchase, the purchaser will also have an 8 year credit carryforward. 
 
Tax Issues 
 
The entity transferring the tax credit will be required to recognize a capital gain on the sale of the credit equal to the 
difference between the basis of the tax credit, which would be zero unless the seller previously purchased the tax credit for 
consideration, and the fair market value of consideration received for the credit. The character of the capital gain as either 
short-term or long-term is determined based on the amount of time between the date the seller made the qualifying 
investment and the date the credit is transferred. If the time period is more than one year, it is a long-term capital gain; if 
the time period is one year or less, it is a short-term capital gain. 
  
The entity purchasing the tax credit will recognize capital gain income when the credit is used to offset a Wisconsin income 
tax liability. The capital gain recognized is equal to the difference between the purchaser’s basis in the tax credit, which is 
the fair market value of consideration paid for the tax credit and any transaction costs incurred to acquire the tax credit, and 
the amount of Wisconsin income tax liability satisfied by use of the tax credit. The character of the capital gain as either short-
term or long-term is determined based on the amount of time between the date the  purchaser  acquired  the  tax credit  and 
the  date  the credit is used to offset the purchaser's Wisconsin income tax liability. If the time period is more than one year, 
it is a long-term capital gain; if the time period is one year or less, it is a short-term capital gain. 
  
For purposes of determining when the holding period commences, the date the seller made the qualified investment means 
the date the property is placed into service. For example, if a taxpayer placed qualified property into service on September 
16, 2022, long-term capital gain treatment would apply beginning September 17, 2023.   
  
Additional Information 
 
For more information, you may: 

•   Access common questions at: revenue.wi.gov/Pages/FAQS/pcs-historic-transfer.aspx  
• Email your question to:  DORFranchise@wisconsin.gov 
•   Call (608) 266-2772 [TTY: Call the Wisconsin Telecommunications Relay System at 711, if no answer, dial 1-800-947-3529] 
•   Send a FAX to (608) 267-0834 
•   Write to the Audit Bureau, Wisconsin Department of Revenue, Mail Stop 3-107, PO Box 8906, Madison, WI 53708-8906. 
  
                                    Applicable Laws and Rules 
  
  This document provides statements or interpretations of the following laws and regulations enacted as of February 27, 
  2024: Chapter 71 Wis. Stats. 
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