(06) Historic Preservation Credit (UC §59-10-1006)
The credit is for costs to restore any residential certiﬁed historic building.
Complete form TC-40H, Historic Preservation Tax Credit, with the State Historic Preservation Ofﬁ ce certiﬁ cation, verifying the credit is approved. Do not send form TC-40H with your return. Keep the form and all related documents with your records.
Note: Any credit that is more than the tax liability may be carried forward for the next ﬁ ve years.
For more information contact: State Historic Preservation Ofﬁce 300 S Rio Grande St. Salt Lake City, UT 84101 801-245-7251