Recordkeeping: special additional mortgage recording tax credit

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

• an itemized list of mortgages that shows:
  • the amount of additional mortgage recording tax paid
  • the name of the mortgagor
  • the county in which the mortgage is recorded
• copies of the mortgage document that show:
  • the description of the property
  • the county stamp
  • the amount of special additional mortgage tax paid
• 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-43, Claim for Special Additional Mortgage Recording Tax Credit, if you’re a corporation; or
• Form IT-256, Claim for Special Additional Mortgage Recording Tax Credit, if you’re not a corporation.

See Special additional mortgage recording tax credit for detailed information about the credit and to access the credit forms.