IT-RHC: Historic Rehabilitation Credit (2025)
Georgia · Georgia DOR · Used for tax years 2025
Georgia Form IT-RHC calculates the Rehabilitated Historic Tax Credit for historic homes and other certified structures. It reports qualified rehabilitation expenditures, determines whether the rehabilitation is substantial, and calculates the credit to enter on your income tax re
Who files this form
Use Form IT-RHC 2025 to claim Georgia's Rehabilitated Historic Tax Credit for certified rehabilitations completed on or after January 1, 2025.
The form covers historic homes, including the portion of a certified structure used as a historic home, and other certified structures. Complete a separate form for each certified structure.
What you'll need
For a historic home credit, attach:
- Completed Form IT-RHC 2025.
- Georgia Department of Community Affairs (GA DCA) Part B - Final Certification.
- The property tax bill for the year immediately before the beginning of the 24-month or 60-month rehabilitation period.
- The property tax bill for the year immediately after the beginning of that period.
For any other certified structure, the form lists these additional required attachments:
- An approved Form IT-RHC-AP.
- The Certificate of Occupancy if making the early election under Part E.
You will also need the project completion date and qualified rehabilitation expenditures from your Part B - Final Certification. The calculations use the historic home's county-assessed fair market value or the other certified structure's adjusted basis at the beginning of the rehabilitation period.
How to file
Attach Form IT-RHC to your income tax return, along with the required documents. Use a separate form for each certified structure.
- Historic home: Complete the applicable calculation in Part A or Part B, then the summary in Part C. Enter Part C, Line 3 on your income tax return.
- Any other certified structure: Complete Part A, the applicable credit calculation in Part B or Part C, and the summary in Part D. Enter Part D, Line 5 on your income tax return.
- Early election: Part E applies only to other certified structures when electing to claim preapproved 2027 or 2028 credits on a 2026 Georgia income tax return.
The supplied form does not give a mailing address or e-filing directions.
Common mistakes
- Using one form for multiple structures. The form requires a separate form for each certified structure.
- Continuing after a failed substantial rehabilitation test. If the subtraction on the applicable eligibility line is zero or less, stop. The form says you are not eligible for that portion of the credit.
- Completing both Part B and Part C for the same other certified structure project. The form prohibits this. Complete Part C, not Part B, if the project creates 200 or more full-time, permanent jobs or $5 million in annual payroll within two years of the placed-in-service date.
- Carrying forward unused credit for another certified structure. The form says no unused credit for any other certified structure may be carried forward.
Questions people ask
How much is the historic home credit?
The form calculates 25% of qualified rehabilitation expenditures for a historic home, or 30% for a historic home in a target area. The historic home summary limits the credit to $100,000. You must first meet the applicable substantial rehabilitation test.
Can I carry forward unused historic home credit?
Yes. Unused historic home credit may be carried forward for ten years after the taxable year in which the certified rehabilitation was completed.
How is the credit for another certified structure limited?
The form calculates 25% of qualified rehabilitation expenditures, with a $5 million or $10 million maximum. Part D further limits the current-year credit to the preapproved amount for that year and your current-year Georgia income tax liability.
Can preapproved 2027 or 2028 credits be claimed on a 2026 return?
Part E provides this election for other certified structures under Georgia House Bill 360. It adjusts the preapproved 2027 credit to 90% and the preapproved 2028 credit to 85% for claiming on a 2026 Georgia return. A Certificate of Occupancy must be attached.