Resources
The RTC & the National Park Service's Role
- National Register of Historic Places
- Secretary of Interior's Standards for Rehabilitation
- Historic Preservation Certification Application
- Federal Historic Preservation Tax Incentives - includes link to Incentives!, a primer on the 20 percent rehabilitation tax credit.
The RTC & the Internal Revenue Service's Role
The National Park Service's guide to Tax Aspects of the Rehabilitation Tax Credit
- IRS Audit Guide to the Rehabilitation Tax Credit
- Passive Activity and At-Risk Rules IRS Publication 925 (pdf, 234 kb)
- At-Risk Limitations IRS Form 6198 (pdf, 19 kb)
- Instructions for At-Risk Limitations (pdf, 62 kb)
- Investment Credit IRS Form 3468 (pdf, 38 kb)
- Instructions for Investment Credit (pdf, 29)
- AMT for Individuals IRS Form 6251 (pdf, 28 kb)
- Instructions for AMT for Individuals (pdf, 60 kb)
Other Resources
- National Trust for Historic Preservation - information on historic homeownership, commercial district revitalization, financing for historic properties and how to become an advocate for these issues.
- National Conference of State Historic Preservation Officers - clearinghouse for legislative issues surrounding historic preservation at the state and federal level.
- State Preservation Resources - searchable database of state and local preservation resources and Main Street programs.
- Technical Preservation Services - National Park Service information and guidance on the care of historic buildings