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Instructions for Form N-325
for the current year.
Instructions for Form N-325 Historic Preservation Income Tax Credit - Hawaii
This document contains official instructions for Form N-325 , Historic Preservation Income Tax Credit - a form released and collected by the Hawaii Department of Public Safety.
FAQ
Q: What is Form N-325?
A: Form N-325 is the form used to claim the Historic PreservationIncome Tax Credit in Hawaii.
Q: What is the Historic Preservation Income Tax Credit?
A: The Historic Preservation Income Tax Credit is a tax credit provided in Hawaii for expenses related to the preservation of historic properties.
Q: Who is eligible to claim the Historic Preservation Income Tax Credit?
A: Taxpayers who own or lease a historic property in Hawaii and incur qualified expenses for the preservation of that property may be eligible to claim the credit.
Q: What expenses qualify for the Historic Preservation Income Tax Credit?
A: Qualified expenses include costs for the preservation, rehabilitation, restoration, or reconstruction of a historic property in Hawaii.
Q: How do I claim the Historic Preservation Income Tax Credit?
A: To claim the credit, you must complete and file Form N-325 with the Hawaii Department of Land and Natural Resources Historic Preservation Division.
Q: Are there any deadlines for filing Form N-325?
A: Yes, Form N-325 must be filed within 12 months after the end of the taxable year in which the qualified expenses were incurred.
Instruction Details:
- This 2-page document is available for download in PDF;
- Actual and applicable for the current year;
- Complete, printable, and free.
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