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.