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Recordkeeping: brownfield redevelopment tax credit

When claiming this credit, you must keep the following required documentation for your records:

  • Brownfield Cleanup Agreement
  • Certificate of Completion
  • Site Management Plan
  • Remedial Work Plan
  • Certificate of Occupancy, if applicable
  • organizational chart that includes entity names, identification numbers, and percentage of ownership
  • complete federal Forms 1120 and 1065, including, but not limited to:
    • consolidating spreadsheets, if applicable
    • all federal Forms 4562, Depreciation and Amortization, and attachments
    • depreciation schedules and any related supporting schedules
  • all invoices, payments, contracts, or other documentation as verification of the costs you claim

Note: We may require additional information based on the specific facts of your credit claim.

Please use our spreadsheet to format your documentation: standardized initial information request.

To claim the credit, you’ll need to file:

  • Form CT-611, CT-611.1, or CT-611.2, Claim for Brownfield Redevelopment Tax Credit, depending on the date you were accepted into the program, if you’re a corporation; or
  • Form IT-611, IT-611.1, or IT-611.2, Claim for Brownfield Redevelopment Tax Credit, depending on the date you were accepted into the program, if you’re not a corporation.

See Brownfield redevelopment tax credit for detailed information about the credit and to access the credit forms.