Skip to main content

Recordkeeping: environmental remediation insurance credit

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

  • Brownfield Cleanup Agreement
  • Certificate of Completion
  • insurance statements
  • copies of canceled checks or other supporting documentation as proof of payment
  • certification from the insurer that states the policy is written pursuant to the provisions of section 1113(a)(13) (personal injury liability insurance) or section 1113(a)(14) (property damage liability insurance)
  • organizational chart that includes entity names, identification numbers, and percentage of ownership

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

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

  • Form CT-613, Claim for Environmental Remediation Insurance Credit, if you’re a corporation; or
  • Form IT-613, Claim for Environmental Remediation Insurance Credit, if you’re not a corporation.

See Environmental remediation insurance credit for detailed information about the credit and to access the credit forms.