Federal Historic Rehabilitation Tax Credit

Before You Apply

Consult an accountant, tax attorney, other tax advisors, or the IRS frequently asked questions to determine whether these incentives apply to your own tax and financial situation. The Real Estate Tax Tips pages on the IRS website are also a good resource for applicants, consultants, and other preservation professionals working with the historic tax credit program.
Make sure the project meets the “substantial rehabilitation” test and other IRS requirements.
Contact your State Historic Preservation Office (SHPO) for information and technical assistance.
Familiarize yourself with the Basic Submission Requirements and the Secretary of the Interior's Standards for Rehabilitation.

Application Review Fees

The National Park Service invoices applicants for the fees associated with Part 2 and Part 3. There is no fee for state-level review of Federal applications.

The National Park Service and the Internal Revenue Service administer the 20% Federal Rehabilitation Investment Tax Credit program in partnership with State Historic Preservation Offices.

Since 1976, the program has encouraged private sector investment in the rehabilitation and re-use of historic buildings that are income-producing and determined eligible by the Secretary of the Interior, through the National Park Service, to be “certified historic structures.”

The State Historic Preservation Office and the National Park Service review the rehabilitation work to ensure that it complies with the Secretary’s Standards for Rehabilitation.

Projects applying for the federal tax credit often apply for the Ohio Historic Preservation Tax Credit (OHPTC). Please note that aspects of both the state and federal applications must be submitted when applying for the combined credit.

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Basic Submission Requirements

Learn about our office's basic submission requirements (BSRs), developed to help applicants submit the information needed to complete reviews of projects in a timely manner.

Interpreting the Standards Bulletins

Interpreting the Standards Bulletins explain rehabilitation project decisions made by the National Park Service in its administration of the Historic Preservation Tax Incentives program.

Secretary of the Interior's Standards for Rehabilitation

The Secretary of the Interior's Standards for Rehabilitation, codified as 36 CFR 67, are regulatory for the Historic Preservation Tax Incentives program. The Guidelines for Rehabilitating Historic Buildings and the Guidelines on Sustainability for Rehabilitating Historic Buildings, which assist in applying the Standards, are advisory.

Illustrated Standards and Guidelines for Rehabilitating Historic Buildings

Preservation Briefs

Preservation Briefs are a National Park Service series that cover nearly 50 different technical topics and treatments. They provide basic guidance and explanations behind many aspects of the Secretary of the Interior's Standards for Rehabilitation.

Tech Notes

Tech Notes are case studies of historic preservation treatments. They provide practical information on traditional practices and innovative techniques for successfully maintaining and preserving cultural resources.

Cumulative Effect and Historic Character

A project meets the Standards when the overall effect of all work is consistent with the property’s historic character. The guidance on this National Park Service page is particularly useful for applicants who are planning rehabilitation projects using the Historic Preservation Tax Incentives.

National Park Service - Technical Preservation Services

Technical Preservation Services develops historic preservation policy and guidance on preserving and rehabilitating historic buildings, administers the Federal Historic Preservation Tax Incentives Program for rehabilitating historic buildings, and sets the Secretary of the Interior’s Standards for the Treatment of Historic Properties.

Federal Historic Preservation Tax Credit

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