Full Compliance Deleading
To qualify as full compliance deleading for purposes of claiming the deleading credit, the following requirements must be met:
(a) a dangerous level of lead in the accessible structural materials of the residential premises is established by a licensed inspector; and (b) following deleading by an authorized person, the owner obtains a letter of compliance from a licensed inspector; and (c) the owner files a copy of the letter of compliance with the Department of Revenue by attaching it to Schedule LP with the owner's income tax return.
These procedures must be followed even if the owner has already obtained a letter of interim control and has received or claimed a deleading credit for interim control. If the owner is claiming a deleading credit based on interim control and full compliance, both the letter of interim control and the letter of full compliance must be attached to the owner's income tax return.