Prerequisites to Claiming the Credit

Official source

Before a credit may be claimed, DHCD must certify that the taxpayer made a cash contribution to a community partner or to a community partnership fund and issue an interim certificate to the taxpayer that establishes that the prerequisites to claiming the credit in 830 CMR 62.6M.1 have been met. Upon receipt of the interim certificate, the taxpayer must complete the taxpayer portion of the form and forward it to the Commissioner, who shall then issue a final certificate to the taxpayer. No credit will be allowed unless the certificate number from the final certificate is included in the space provided on the return filed by the taxpayer with the Commissioner for the taxable year in which the credit is claimed or such other validation as the Commissioner may require is provided.

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Prerequisites to Claiming the Credit

Official source

Before a credit may be claimed, DHCD must certify that the taxpayer made a cash contribution to a community partner or to a community partnership fund and issue an interim certificate to the taxpayer that establishes that the prerequisites to claiming the credit in 830 CMR 62.6M.1 have been met. Upon receipt of the interim certificate, the taxpayer must complete the taxpayer portion of the form and forward it to the Commissioner, who shall then issue a final certificate to the taxpayer. No credit will be allowed unless the certificate number from the final certificate is included in the space provided on the return filed by the taxpayer with the Commissioner for the taxable year in which the credit is claimed or such other validation as the Commissioner may require is provided.