As of August 15, 2023 all federal historic tax credit applications must be submitted electronically, both new applications submitted to State Historic Preservation Offices (SHPOs) and materials submitted to the National Park Service in response to requests for additional information. Review the Electronic Submission Process.
The Federal Historic Tax Credit is administered by the National Park Service and the Internal Revenue Service in partnership with the State Historic Preservation Office which, in Indiana, is the Division of Historic Preservation & Archaeology (DHPA). The Federal Historic Tax Credit offers a 20% income tax credit on qualified expenses for the rehabilitation of historic, income-producing buildings.
Any questions regarding this program can be directed to DHPAtaxcredits@dnr.IN.gov.
Before submitting an application, consult your accountant or tax advisor to make sure that this federal tax credit is beneficial to you. Certain income and other restrictions may have a bearing on whether an owner is able to use the credit. The Internal Revenue Service (IRS) administers the Department of the Treasury’s involvement with the Federal Historic Preservation Tax Incentives Program.
Information on claiming the tax credit along with copies of the IRS regulations for the program can be found on the IRS Information page of the National Park Service website.