CT-1120 HH: Historic Homes Rehabilitation Tax Credit (2025)
Connecticut · Connecticut DRS · Used for tax years 2025
Form CT-1120HH is used to claim Connecticut’s Historic Homes Rehabilitation Tax Credit. It reports the credit amount on a voucher issued by the Department of Economic and Community Development (DECD), credits applied to 2025, and unused credits carried forward to 2026.
Who files this form
Use Form CT-1120HH to claim Connecticut’s Historic Homes Rehabilitation tax credit. You may claim the credit only if the Department of Economic and Community Development (DECD) has issued a tax credit voucher.
Owners must incur qualified rehabilitation expenditures exceeding $15,000 to qualify. After the owner completes the rehabilitation and DECD verifies the work, DECD provides a voucher to either the owner or a taxpayer the owner names as contributing to the rehabilitation.
What you'll need
Have these items available to complete the form:
- Your DECD tax credit voucher showing the credit for the 2025 income year.
- The eligible taxpayer’s name, Connecticut Tax Registration Number, and income year beginning and ending dates.
- For any carryforward being calculated, the applicable 2021 through 2024 Forms CT-1120HH and amounts of credit already applied.
- Form CT-1120K and/or Form CT-207K, where the form directs you to enter the 2025 credit amount.
Common mistakes
- Using the wrong year’s form. Each form is year specific, and the correct year’s form must be used.
- Completing the form in ink other than blue or black. Only blue or black ink is allowed.
- Using staples. The form says not to use them.
- Claiming the credit without a DECD tax credit voucher. A voucher must have been issued before the credit may be claimed.
Questions people ask
How much is the credit?
The credit equals the lesser of 30% of projected qualified rehabilitation expenditures or 30% of actual rehabilitation expenditures incurred. The maximum is $30,000 per dwelling unit, or $50,000 per dwelling unit for an owner that is a nonprofit corporation.
What amount goes on Part I, Line 1?
Enter the total Historic Homes Rehabilitation tax credit listed on the DECD voucher for the 2025 income year. Also enter it on Form CT-1120K, Part I-C, Column B, and/or Form CT-207K, Part 1C, Column B.
When must the voucher holder take the credit?
The voucher holder must take the credit in the same year the voucher is issued.
Can unused credit be carried forward or back?
Any remaining credit balance exceeding the credit applied may be carried forward for four income years. No carryback is allowed, and the credit may not be assigned.
How do combined group members report shared credits?
Members included in the 2025 Form CT-1120CU must include in Part II, Column D, credits shared to and used by another member of the combined group.