Submit a Tax Credit Application Online

All formal submissions for tax credits, both federal and state, must now be made electronically to our Tax Credit Portal.

All new projects will begin as electronic files. All new content for existing projects must be submitted electronically as well, even if these began with hard-copy files. Formal application materials may NOT be submitted by email, fax, hard copy, or by any other means other than the Tax Credit Portal unless explicitly requested by tax credit staff. 

Required contents for submissions have not changed except in format, and the review process has not changed. Applications to both programs will be electronically submitted directly to our agency, and we will electronically forward federal tax credit applications to the National Park Service after our review. 

The National Park Service has issued updated 2023 federal application forms that beginning August 15, 2023 must be used for submission to the federal tax credit program. Our office is also issuing updated 2023 state application forms (see Forms section below) with updated instructions and bug fixes.  

All applications may now be signed with approved digital signatures or scanned wet signatures (see Signatures section below). Note that fees for the state tax credit program must still be paid by check at this time. 

For basic instructions on how to use the Tax Credit Portal, please see Uploading section below. 

All documents must be uploaded to the Tax Credit Portal submission page, meeting the following requirements. Please click the link above when you are ready to upload.  

An in-depth user guide will be available soon.

• Begin by registering yourself as a user. (If you are registered for one of our other systems such as e-Trac, you will need to create a new registration for this system.) Once you have registered, you can create applications for new projects, or upload documents for active projects.  
• To submit an application for a NEW tax credit project, go to the “New Projects” tab and select “Create New Project.” Do not use this tab for existing projects. Fill in your property information as instructed, and then upload your Part 1/A application. 
  • For buildings that are exempt from submitting a federal Part 1, create your federal project as described above by filling out the property information. In lieu of a Part 1 application, you may upload a copy of the building’s National Register Nomination. 
• Note that you must submit each state or federal project separately. For each submission, you must select either “State” or “Federal” for the project type. If you are submitting both a federal application and a state application for the same property, you must create two separate applications in the system, one for each program. 
• In “Pending Submissions” under the “New Projects” tab, you can see all of your applications that have recently been submitted and are awaiting check-in. In the same location, you can access and edit your incomplete applications that have not yet been submitted. 
• Once staff checks in your application, your project will be formally created and will become active. All of your active projects can be found under the “Manage My Projects” tab. 
• To see the review status of one of your active projects, go to the “Manage My Projects” tab and select the appropriate project to see the Project Dashboard. 
• To add a new submission for one of your active projects, go to the “Manage My Projects” tab and select the appropriate project from the list. This will take you to that project’s Project Dashboard as described above. You can then click the appropriate button to submit new documents for that project (such as a Part 2/B, a new amendment, or a Part 3/C). 

IMPORTANT: FOR PROJECTS THAT BEGAN IN HARD COPY 

Any existing project that began in hard copy must be manually linked to your account by program staff. Existing hard-copy projects will NOT automatically display in the My Projects tab, and you cannot submit new items for those projects until they are linked to your account. Each project can only be linked to ONE account.

To request that existing projects be linked to your account, please email our Program Specialist with the following information:

• Your user email address
• Your project name and project number 

Note: Application contents have generally not changed from the previous hard-copy submission system. 

Consult our Application Guide below for further detail. 

Please ensure that you have submitted all required components of your application(s). For projects participating in both the state and federal programs concurrently, complete applications for both programs must be submitted. This includes Part 1, 2 and 3 for the federal tax credit and Part A, B and C for the state credit. Although the forms are very similar, these are separate programs. An application for the federal program does not fulfill the need to complete the state application if that credit is sought as well.  (See Forms section below)

All tax credit applications, for the state and/or federal programs, will require: 

• Fully completed application forms.  
  • You MUST download the most recent application forms.
  • NEW: federal and state application forms have been updated. Current forms for both programs are now labeled “2023.” (See Forms below)
  • All applications require applicant signatures, as described below, and the applicant MUST indicate whether they are the owner by checking the appropriate box and providing a letter if the property has a separate owner. 
  • All blanks and boxes must be filled in.
  • All dates must have a month, day, and year. 

Important: Please ensure all federal forms bear appropriate signatures, a valid SSN or TIN is provided where necessary, and all blanks and checkboxes are filled in (you must identify whether the applicant is the owner). NPS requires zip codes to include ZIP+4 (e.g. 78701-1664). All cover page dates must have a month, day and year. Incomplete applications will create a delay in review. 

• Labeled photographs and photo keys are required (see Application Format below). Photos must show: 
  • historic and current conditions for Part 1 and/or Part A; 
  • the existing condition at the time of purchase AND the existing condition at the time of application for Part 2 and/or Part B (if these are different, you must send both); 
  • photos that document conditions, as needed, for amendments; 
  • the completed conditions for Part 3 and/or Part C. 

The following additional items are required for specific applications as noted: 

• A project location map, and site map if applicable, for Part 1 and/or Part A. 
• All proposed construction documents, architectural plans, and project specifications, for Part 2 and/or B. The requirements will vary based on the scope of work. 
• Documentation supporting your Placed in Service date, only for state Part C—see our Application Guide (to be revised). 
• Payment by check for THC review fee, for state Parts B and C—see Payment below. 

For projects participating only in the state program, you must complete and upload one copy of the state applications and one copy of all supporting documentation. (See Forms) You must submit your required fees by check—please see Payment. 

For projects participating in both the state and federal programs simultaneously, you must complete applications for both programs—an application for one program does not count toward the other program. Applications for both credits must include: 

• One copy of your federal application forms—Part 1, 2, and/or 3—including all pages of the form and narrative, found here. 
• One copy of your state application forms—Part A, B, and/or C—including all pages of the form and narrative, see "Application Forms" section below. 
• One copy of any supplemental materials: photos, photo keys, maps and architectural plans, to be submitted with your FEDERAL application.  
• A payment only for the THC review fee (Part B or C), by check as described below. Billing is handled separately by NPS for your federal application. see Payment.

Review Process for Federal Rehabilitation Tax Credit: 

THC will review your federal application and supplemental materials and forward those directly to the NPS as digital files. You will be notified by email from the THC’s Tax Credit Program Specialist when the documents are forwarded.  

When the THC has reviewed the federal applications, those will be forwarded to the National Park Service for their review and approval. The THC will forward all applications as they were submitted, along with any requested information or documentation.

Electronic or digital signatures are now optional for both federal and state applications. Accepted signature types are as follows: 

1. Digital signatures using a digital ID; 
2. Scanned or digitized versions of an original handwritten signature; or 
3. Scanned PDFs of original wet-signature applications. 

E-signatures must be a true signature generated by one of the above means. A typed name in a different font, or other types of generated signature images, will not be accepted. 

Please see NPS's guide to acceptable digital signatures here. 

PDFs

Documents must be submitted as PDFs or as zipped PDFs. Documents should be saved in individual files based on the contents of the documents. This includes: application forms, narratives, photos, photo key, drawings or plans, and other supplemental information as necessary to document the project. Files should be named based on the Saving Documents as PDFs section below.  

All files must be under 2 GB to be uploaded into the Tax Credit Portal. 

Narrative

Use the appropriate formatted “Description of Rehabilitation” and “Continuation” sheets from the state and/or federal applications. If desired, you may create your own narrative sheets. Custom narrative sheets must use the same structure and must include all required content items that are present on the official forms.  

Photos 

All modern photographs must be in color and submitted as part of a photo document. Historic photos may be submitted in their historic color. Photos must be submitted on letter-size (8.5”x 11”) pages with one or two large images per page. Photo documents may be created with word-processing software (e.g. Word, Pages), slideshow software (e.g. PowerPoint), or other layout software (e.g. InDesign). Photos must be accurately labeled, dated, and keyed to a photo key. Although not preferred, you may also submit small numbers of photos in a dedicated digital folder. Read more about photo documentation and completing a photo key on the National Park Service's website. 

If lieu of a standard PDF photo document, NPS permits a maximum of 20 individual photos (JPG or TIFF format only) to be submitted in a zipped folder.

Architectural Drawings 

Architectural plans must be submitted in flattened PDF format. We recommend separating existing/as-built/demolition plans from proposed plans in two separate documents for ease of review. For large projects, or where otherwise necessary for review, THC may request a paper copy of your drawings. 

Page Size 

Narratives and photo sheets should be on standard letter-size documents. 

Architectural drawings must be at a size that allows all drawings and written notes to be easily read on a large computer monitor.  

Saving Documents as PDFs 

Documents in Microsoft 365 or iWork can be saved to PDF or exported as PDFs. Free word-processing and document software available online can also save documents as PDFs if you do not have a subscription to a paid service. THC or the NPS cannot recommend specific software companies but advises that you research options and use trusted programs.  

Similarly, there are many free software systems that will enable zipping (compressing) of large files. Again, THC cannot recommend specific software but encourages you to research options and use trusted programs. 

Please encrypt any documents that bear Social Security Numbers. If you do not encrypt these documents, we will encrypt them before sending to the National Park Service. 

Please see NPS’s full naming guide here. 

To ease review, please follow standard file naming conventions developed by the NPS and THC. Documents should be saved with appropriate names as described below. 

Terms must be separated by underscores; no spaces may be used. If your property does not have a property name, please substitute the property address.

For Federal projects: 

File names should include the following information in this order: 

Project number (if known) _ Application _ Document description (if appropriate) _ Project name _ City _ State 

For example, this full federal Part 2 application for the Anderson Store in the fictitious city of Susannah, Texas includes: the application form, a photo set, a separate photo key, and two sets of architectural plans. They would be labeled as follows: 

• 67880_Part2_AndersonStore_Susannah_TX.pdf   
• 67880_Part2_Photos_AndersonStore_ Susannah_TX.pdf   
• 67880_Part2_PhotoKey_AndersonStore_ Susannah_TX.pdf   
• 67880_Part2_DemoPlans_AndersonStore_ Susannah_TX.pdf   
• 67880_Part2_ProposedPlans_AndersonStore_ Susannah_TX.pdf 

The first federal Part 2 amendment for this project contains the amendment form and an updated plan set, and would be labeled as follows: 

• 67880_Amend1_AndersonStore_ Susannah_TX.pdf 
• 67880_Amend1_UpdatedPlans_AndersonStore_ Susannah_TX.pdf 

For State projects: 

File names should include the following information in this order: 

Project number (if known) _ Application _ Document description (if appropriate) _ Project name _ City _ County

The naming format is comparable to that described above for the federal program, but the project number will differ, and the titles of the documents may differ. Instead of the state name at the end of the document title, please substitute the county name. For a state-only project, the application components for a Part B would be labeled as follows: 

• TX1620_PartB_AndersonStore_Susannah_DickinsonCo.pdf 
• TX1620_PartB_Photos_AndersonStore_Susannah_DickinsonCo.pdf
• TX1620_PartB_PhotoKey_AndersonStore_ Susannah_DickinsonCo.pdf   
• TX1620_PartB_DemoPlans_AndersonStore_ Susannah_DickinsonCo.pdf   
• TX1620_PartB_ProposedPlans_AndersonStore_ Susannah_DickinsonCo.pdf 

Please create your shortened Texas project number as shown here: 

THPTC-1620-23-078  =  TX1620 

Federal program 

For the federal program, the Part 2 and Part 3 review process requires the payment to the National Park Service be received by their office prior to review of your project. 

The National Park Service will send you an invoice by email when they have received your project application from THC. Please be vigilant and check your spam folder if necessary, because unpaid application fees will cause review delay. 

State program 

For the state program, the Part B and Part C review process requires a fee payment to the Texas Historical Commission in order for your project to be reviewed. 

This fee, in accordance with the schedule below, must be paid to the Texas Historical Commission by check at this time. Please send your fee promptly, as unpaid application fees will cause review delay. IMPORTANT: Your check must be clearly marked with your project name and “Tax Credit Program.” Submit check payments as follows:  

Checks sent by courier (FedEx, UPS, or hand delivery) must be submitted to our physical street address: 

Preservation Tax Credit Programs
Texas Historical Commission
108 West 16th Street, Second Floor
Austin, TX 78701
512.463.6094

Checks sent through the U.S. Postal Service must be submitted to our P.O. Box: 

Preservation Tax Credit Programs
Texas Historical Commission
P.O. Box 12276
Austin, TX 78711-2276

Federal applications

Click here to download 2023 forms from NPS's site. 

State applications

THPTC Application Guide - 2023

Part A: Evaluation of Significance - 2023

Part B: Description of Rehabilitation - 2023

Part C: Request for Certification of Completed Work - 2023

Amendment Form - 2023

THPTC Fee Transmittal - 2023