If you complete rehabilitation work on a building listed in the National Register of Historic Places and the building is afterwards used as a residence, the
Historic Preservation Credit can be claimed on a percentage of your expenses.
Complete an application with the State Historic Preservation Office, and they will provide you details for
Form TC-40H, Historic Preservation Tax Credit . Keep the completed
Form TC-40H with your records.
Visit
Utah State Historic Preservation Office's website for more information.
Excess
Historic Preservation Credit can be carried forward up to five years.