Recordkeeping: environmental remediation insurance credit

When claiming this credit, you must keep the following required documentation for your records:

• Brownfield Cleanup Agreement
• Certificate of Completion
• insurance statements
• copies of canceled checks or other supporting documentation as proof of payment
• certification from the insurer that states the policy is written pursuant to the provisions of section 1113(a)(13) (personal injury liability insurance) or section 1113(a)(14) (property damage liability insurance)
• organizational chart that includes entity names, identification numbers, and percentage of ownership

Note: We may require additional information based on the specific facts of your credit claim.

To claim the credit, you’ll need to file either:

• Form CT-613, Claim for Environmental Remediation Insurance Credit, if you’re a corporation; or
• Form IT-613, Claim for Environmental Remediation Insurance Credit, if you’re not a corporation.

See Environmental remediation insurance credit for detailed information about the credit and to access the credit forms.