Historic Preservation (code 06)

UC §59-10-1006

The credit is for costs to restore any residential certified historic building.

Complete form TC-40H, Historic Preservation Tax Credit, with the State Historic Preservation Office certification, verifying the credit is approved. Do not send form TC-40H with your return. Keep the form and all related documents with your records to provide the Tax Commission upon request.

Note: You may carry forward for the next five years any credit that is more than your tax liability

Contact

For applications and detailed information regarding this credit, contact:

Utah Division of State History
3760 S Highland Drive
Salt Lake City, UT 84106
801-245-7277
history.utah.gov/shpo/financial-incentives/