The historic rehabilitation tax credits are available for any qualified project that the Secretary of the Interior designates as a certified rehabilitation of a certified historic structure. Federal income and estate tax deductions for charitable contributions of partial interests in a historic property designated a certified historic property are also available. To qualify for these tax incentives, property owners must complete the appropriate part or parts of the Historic Preservation Certification Application.
Historic Preservation Certification Application submission and review are fully electronic. Hard copy applications are not accepted. All applications must use the current application forms and instructions dated "(Rev. 6/2023)."
The submission process for standalone amendments that ONLY update basic information has been streamlined. These are amendments for which the applicant checks only the second box in Section 2 of the Amendment form (“updates applicant or contact information”). Basic information that can be updated this way is limited to:
- Section 2—Project Data (such as start/completion dates, uses, QREs, etc.) of a Part 2 or Part 3 application,
- Section 3—Project Contact of any application on file, and
- Section 4—Applicant of any application on file.
The Amendment/Advisory Determination Form has been revised to accommodate this change and is labelled "(Rev. 6/23 v2).” Amendments for which the applicant checks ONLY the second box of Section 2 of the form may be submitted directly to the NPS at NPS_TPS@nps.gov, with a copy to the SHPO.
Amendments that include other information and, therefore, require checking other boxes in Section 2 of the Amendment form must be submitted to the SHPO through the normal submission process.
Please note that you must follow the instructions below to successfully download and use the forms. The forms are fully functional only in Adobe Acrobat or Adobe Reader. They cannot be completed in a browser window.
Please READ THESE INSTRUCTIONS before downloading the forms
- DO NOT open the forms in a browser tab or window
- DOWNLOAD the forms and SAVE them to your computer. To download and save, right click on the link and choose "Save Link As..."
- Open Acrobat Acrobat or Adobe Reader
- Open the forms in Acrobat or Reader
Download the forms
- Instructions
- Part 1—Evaluation of Significance
- Part 2—Description of Rehabilitation
- Part 3—Request for Certification of Completed Work
- Amendment / Advisory Determination (Rev. 6/23 v2) see instructions about standalone amendments above
All fees for review of applications are paid through Pay.gov.
National Park Service (NPS) approval of applications and amendments to applications is conveyed only in writing by duly authorized officials of the Federal Government. NPS decisions on applications and amendments are transmitted electronically. The NPS certification decision is made on the basis of the descriptions in the application form. In the event of any discrepancy between the application form and other, supplementary material submitted with it (such as architectural plans, drawings, and specifications), the application form takes precedence. Photographs, architectural plans, drawings, and other materials submitted with the application become the property of the NPS and may be reproduced by it without permission.
Submission of Applications
Completed applications are submitted to the State Historic Preservation Office (SHPO). Each SHPO has their own process for the submission of electronic applications to their office. Please check the SHPO's website or contact the SHPO for information on their electronic submittal process.
The SHPO forwards applications electronically to the NPS, generally with a recommendation. State recommendations are generally followed, but by law all certification decisions are made by the NPS on behalf of the Secretary of the Interior. The NPS decision may differ from the recommendation of the SHPO.
Parts 1 and 2 of the application may be submitted separately or together. If submitted separately, Part 1 must precede Part 2. Applicants are strongly encouraged to submit applications describing proposed work and to receive approval from the NPS prior to the start of construction. Owners who undertake rehabilitation projects without prior NPS approval do so at their own risk.
Parts 1 and 2 of the application will each generally be reviewed within 60 days of receipt of a completed, adequately documented application (30 days at the State level and 30 days at the Federal level). Notification of certification decisions is made in writing by the NPS and transmitted electronically to the applicant and project contact (where listed). A copy of each notification is provided to the Internal Revenue Service and to the SHPO.
Applicants are strongly advised to consult the SHPO early in the process of preparing an application.
Last updated: August 27, 2024