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Recordkeeping: special additional mortgage recording tax credit

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

  • an itemized list of mortgages that shows:
    • the amount of additional mortgage recording tax paid
    • the name of the mortgagor
    • the county in which the mortgage is recorded
  • copies of the mortgage document that show:
    • the description of the property
    • the county stamp
    • the amount of special additional mortgage tax paid
  • 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-43, Claim for Special Additional Mortgage Recording Tax Credit, if you’re a corporation; or
  • Form IT-256, Claim for Special Additional Mortgage Recording Tax Credit, if you’re not a corporation.

See Special additional mortgage recording tax credit for detailed information about the credit and to access the credit forms.

Updated: