The Federal Historic Preservation Tax Incentives program encourages private sector investment in the rehabilitation and re-use of historic buildings. It creates jobs and is one of the nation's most successful and cost-effective community revitalization programs. It has leveraged $131.73 billion in private investment to preserve more than 49,000 historic properties since 1976. The National Park Service, through its Technical Preservation Services division, and the Internal Revenue Service administer the program in partnership with State Historic Preservation Offices.
Historic Preservation Certification Application submission and review are fully electronic. Hard copy applications are not accepted. All applications must use the current application forms and instructions dated "(Rev. 6/2023)."
Banner photo: Cook County Hospital Administration Building, Chicago, Illinois, Dave Burk, SOM; Courtesy Murphy Real Estate Services
Overview of the tax incentives
Information to review before preparing an application
Application forms, documentation requirements, and fees
Regulatory for the Tax Incentives Program
Guidance on common rehabilitation treatments
Links to program information provided by the IRS
