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Massachusetts Department of Revenue
Allotment Schedule HRC
Historic Rehabilitation Credit Summary 2020
For calendar year 2020 or taxable year beginning and ending
Name of project Building Identification number
Street address
City/Town State Zip Phone number
Name of project owner Federal Identification number Social Security number
Street address
City/Town State Zip Phone number
Certificate number
Certificate number issued by Massachusetts Historical Commission. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Allotment information
Total amount allotted to other taxpayers. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Federal Identification number or
Name of recipient Social Security number Amount of credit being allotted
Distribution to Partners, Members or Owners
If 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 partner, member or owner, an Individual Cer -
tificate HRC, Historic Rehabilitation Credit, indicating the amount of the individual credit distributed or assigned.
Tax Return Filing
The project or owner must file a copy of the Project Certificate issued by the Massachusetts Historical Commission, and copies of both the Allotment
HRC Historic Rehabilitation Credit Summary and the Individual Certificate HRC, with its Massachusetts tax return. In addition, partners, members or
owners receiving an Individual Certificate HRC, must file copies of the certificate and copies of the attendant Project Certificate and Allotment HRC
Historic Rehabilitation Credit Summary with their Massachusetts tax return.
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