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Rehabilitation Tax Credit

Federal Rehabilitation Tax Credit Information

The Historic Rehabilitation Tax Credit (HRTC) is jointly administered by the Internal Revenue Service (IRS) and the National Park Service (NPS) in partnership with State Historic Preservation Offices (SHPOs). In Florida the SHPO is the Division of Historical Resources.

The HRTC is a federal income tax credit equal to 20% of the allowable expenses incurred in a certified rehabilitation of a certified historic structure.

A certified rehabilitation is one is one that is determined to meet The Secretary of the Interior's Standards for Rehabilitation and Guidelines for Rehabilitating Historic Buildings. A certified historic structure is a building that is listed in the National Register of Historic Places or deemed eligible for listing and subsequently listed. The NPS is the agency that certifies both the historic building and the rehabilitation through a three-part application.

The Florida SHPO is the first point of contact for Florida projects seeking the 20% HRTC. After its review, the SHPO forwards applications to the NPS with recommendations. The NPS determinations are then forwarded to the IRS. A more detailed description of program requirements is provided in the NPS links below.


As of August 15, 2023, all Historic Rehabilitation Tax Credit (HRTC) applications must be submitted digitally to [email protected].

Digital forms are available below or on the National Park Service website at

These new forms can be identified from the old ones on the top left-hand corner where it will say “NPS Form 10-168 (Rev. 6/2023). Like the previous forms available online, if you download the forms from the website you must follow the instructions listed below:

  1. DO NOT open the forms in a browser tab or window
  2. DOWNLOAD the forms and SAVE them to your computer. To download and save, right click on the link and choose "Save Link As..."
  3. Open Acrobat Acrobat or Adobe Reader
  4. Open the forms in Acrobat or Reader

The forms are fully functional only in Adobe Acrobat or Adobe Reader. They cannot be completed in a browser window. Once you have completed your Part 1, Part 2, or Part 3 application and complied the required supplementary documentation you can submit the application and material to [email protected].

Please note all supporting documentation and photos must comply with the new digital guidelines set forth by the National Park Service. Especially photos, which must be in either individual JPEG or TIFF formatted photos, or in a combined PDF with no more than two photos per page, and with a minimum photo size of 4” x 6” per photo.

If the application is too large to be an email attachment, please split the files among multiple emails. Please include the property name or address and application part (i.e. part 1, part 2, amendment 1, etc.) in the subject line. You may send application materials to [email protected].

Once our office has reviewed it, we will send all of the information and application to the NPS electronically. NPS has also created additional guidance for updated file naming conventions, photo naming conventions and photo log examples, and transmittal log examples:

Rehabilitation Tax Credit Links