Allotment Schedule HRC: Historic Rehabilitation Credit Summary (2025)
Massachusetts · Massachusetts DOR · Used for tax years 2025
Massachusetts Allotment Schedule HRC summarizes historic rehabilitation credits distributed or assigned to a project's partners, members or owners. It identifies the project, owner, Massachusetts Historical Commission certificate number, recipients and credit amounts allotted.
Who files this form
If a project distributes or assigns any portion of its historic rehabilitation credit to partners, members or owners, the project or owner must complete Allotment Schedule HRC.
The project or owner must also complete and provide an Individual Certificate HRC to each recipient, showing the amount of credit distributed or assigned.
Both the project or owner and the recipients must include copies of the required certificates and allotment summary with their Massachusetts tax returns.
What you'll need
The form requires the following information:
- Project name, Building Identification number, address and phone number.
- Project owner's name, Federal Identification number, Social Security number, address and phone number.
- Certificate number issued by the Massachusetts Historical Commission.
- Total credit allotted to other taxpayers.
- Each recipient's name, Federal Identification number or Social Security number, and allotted credit amount.
For tax return filing, the required copies are the Project Certificate issued by the Massachusetts Historical Commission, Allotment Schedule HRC and Individual Certificate HRC.
How to file
The project or owner must file copies of the following with its Massachusetts tax return:
- Project Certificate issued by the Massachusetts Historical Commission.
- Allotment Schedule HRC, Historic Rehabilitation Credit Summary.
- Individual Certificate HRC, Historic Rehabilitation Credit.
Partners, members or owners receiving an Individual Certificate HRC must file a copy of that certificate, along with copies of the related Project Certificate and Allotment Schedule HRC, with their Massachusetts tax returns.
The form does not specify a mailing address or e-file procedure.
Questions people ask
When is Allotment Schedule HRC required?
The project or owner must complete it when the project distributes or assigns any portion of the credit to its partners, members or owners.
What must each recipient receive?
Each partner, member or owner must receive an Individual Certificate HRC showing the amount of credit distributed or assigned to them.
Which certificate number goes on the summary?
Enter the certificate number issued by the Massachusetts Historical Commission.
What allotment details does the form ask for?
It asks for the total amount allotted to other taxpayers and each recipient's name, Federal Identification number or Social Security number, and allotted credit amount.
Do recipients need to attach the allotment summary to their tax returns?
Yes. Recipients of an Individual Certificate HRC must file copies of that certificate, the related Project Certificate and Allotment Schedule HRC with their Massachusetts tax returns.