Applications, Instructions, Tip-Sheets, & FAQs

Two Minnesota applications complement different steps in the three-part federal application process.

Step 1: Evaluation of Significance
Part 1 of the federal application should be submitted before applying for the state credit. No Minnesota application for this step.

Step 2: Description of Rehabilitation
A complete Minnesota Part A must be submitted with National Park Service federal Part 2-Description of Rehabilitation before construction begins.

Step 3: Request for Certification
A complete Minnesota Part B must be submitted with Part 3-Request for Certification of Completed Work after construction is complete.

The state charges nonrefundable application fees based on the amount of a project’s qualified rehabilitation expenses. The National Park Service charges a separate fee for the federal application, also based on project cost.

Minnesota Applications & Instructions

• Minnesota Part A application must be submitted with a complete federal Part 2-Description of Rehabilitation
  • Minnesota Part A application
  • Minnesota Part A instructions
  • Minnesota Part B application (PDF)
  • Minnesota Part B instructions (PDF)
  • Minnesota Part B: Independent Accountant’s Report on Applying the Minnesota State Historic Rehabilitation Tax Credit (DOCX)
  • Minnesota Part B: Example Audit Report (DOCX)
  • Minnesota Part B: Credit Recipient List Continuation Form (PDF)
  • Minnesota Amendment
    • Minnesota Amendment application (coming soon)
    • Minnesota Amendment instructions (coming soon)

    Federal Tax Credit Applications & Information

    • Federal Preservation Tax Incentives Applications (Part 1, Part 2, and Part 3)
    • NPS Federal Before you apply information

    Tip-sheets & FAQs

    • Submission Content Checklist for Part 2 Applications and Amendment Submissions (PDF)
    • Historic Tax Credit FAQs and Tips
    • Help With Tax Incentive Application Document Naming Conventions (PDF)