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Recordkeeping: rehabilitation of historic properties credit

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

  • copy of the final Certification of Completed Work from the National Park Services
  • copy of federal Form 3468 for each year you claimed the credit
  • documentation detailing the rehabilitation costs claimed
  • copy of the depreciation schedule for costs and any related supporting schedules
  • approval letter from New York State Parks, Recreation, and Historic Preservation
  • 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-238, Claim for Rehabilitation of Historic Properties Credit, if you’re a corporation; or
  • Form IT-238, Claim for Rehabilitation of Historic Properties Credit, if you’re not a corporation.

See Rehabilitation of historic properties credit for detailed information about the credit and to access the credit forms.

Updated: