Allotment: Schedule CHDC (2025)
Massachusetts · Massachusetts DOR · Used for tax years 2025
Massachusetts Allotment Schedule CHDC reports a pass-through entity’s distribution of the 2025 Certified Housing Development Credit to its partners, members, or owners. It identifies the project, project owner, distributing entity, certificate number, and the credit amount distri
Who files this form
A pass-through entity that distributes any portion of a Certified Housing Development Credit (CHDC) to its partners, members, or owners must complete the Allotment CHDC Certified Housing Development Credit Summary.
This applies whether the entity is the project owner awarded the credit or a subsequent transferee. The entity must also complete and provide an Individual Certificate CHDC to each recipient showing the amount distributed.
What you'll need
To complete the 2025 schedule, have:
- The project owner's name, identifying tax number, address, and phone number.
- The project's name, address, and phone number.
- The distributing entity's name, Federal Identification number, address, and phone number.
- The certificate number issued by the Department of Housing and Community Development (DHCD).
- The total credit being distributed and each recipient's name, Federal Identification number or Social Security number, and credit amount.
- An authorized signature on behalf of the pass-through entity, the signature date, and a contact person's name and phone number.
The required submission includes copies of the DHCD certificate issued to the project owner, the Allotment CHDC summary, and an Individual Certificate CHDC for each recipient. If the distributing entity is not the project owner awarded the credit, it must also submit a copy of any Transfer/Sale CHDC certificate it previously received.
How to file
- Complete the Allotment CHDC summary with the entity, project, certificate, and distribution information.
- Have an authorized person sign and date the declaration on behalf of the pass-through entity. The declaration certifies under penalties of perjury that the information is true and accurate.
- Complete and provide an Individual Certificate CHDC to each partner, member, or owner receiving credit.
- Enter the credit amount and certificate number on the pass-through entity's tax return.
- Submit copies of the project owner's DHCD certificate, the Allotment CHDC summary, and each recipient's Individual Certificate CHDC. If the entity is not the project owner awarded the credit, also submit a copy of any Transfer/Sale CHDC certificate it previously received.
Mail the required copies to:
Massachusetts Department of Revenue
200 Arlington Street, Room 4300
Chelsea, MA 02150
Attn. Credit Unit
Common mistakes
- Treating distributed credit as transferable. The form warns that partners, members, or owners cannot transfer any portion of the credit distributed to them by a pass-through entity.
Questions people ask
Does a transferee have to complete the allotment summary?
Yes. A pass-through entity that distributes credit to its partners, members, or owners must complete it, whether the entity is the original project owner or a subsequent transferee.
What must each recipient receive?
Each partner, member, or owner must receive a completed Individual Certificate CHDC showing the amount of credit distributed to them.
Can a partner, member, or owner transfer the credit they receive?
No. No portion of credit distributed by a pass-through entity to its partners, members, or owners is transferable by those recipients.
What information goes on the pass-through entity's tax return?
The entity must enter the credit amount and certificate number on its tax return.
What extra document is required if the distributing entity is not the original project owner?
It must submit a copy of any Transfer/Sale CHDC Certified Housing Development Credit Certificate it previously received, in addition to the other required copies.