Applicant Request for Certification of State of Maryland Independent Living Tax Credit
NOTICE AND WAIVER: The State of Maryland Department of Housing and Community Development may be required to make certain information available to the Maryland General Assembly and the Comptroller of Maryland. Information may include the name and social security or federal tax identification number of the taxpayer, a description of the renovation, and the cost of the renovation. In signing this Request for Certification, the taxpayer acknowledges this obligation and to the extent necessary, waives any rights to confidentiality in this or related information.
DISCLAIMER: The tax credit is based on the eligibility of the renovations under the Statute and Regulations authorizing the tax credits and the existence of tax credits available to the Department in any particular year. The Department does not make any representations about the tax consequences in connection with the allocation of tax credits.
I/We hereby make a formal “Request for Certification” of State of Maryland Independent Living Tax Credits in an amount equal to the lesser of 50% of the qualified renovations or $5,000, as such amount is determined by the State of Maryland Department of Housing and Community Development.
I/We understand that the information provided above is collected to determine if I/We are eligible to receive an income tax credit under the Maryland Independent Living Tax Credit program for accessibility or visitability renovations to my/our home during the most recent tax year. I/We hereby certify that all the information provided herein is true and correct. I/We understand that providing false statements or information is grounds for withdrawal of the tax credit and is punishable under federal and/or State law. I/We authorize the State of Maryland Department of Housing and Community Development and any duly authorized representatives to verify all information provided in this application. I/We understand that additional information will likely be required to move forward with this application for the tax credit.
I/We are required to keep documentation for a period of at least three (3) years regarding the cost of the home improvements (e.g. invoices and receipts) and provide such documentation upon request in order to verify the qualified expenses. I/We understand and acknowledge that failing to do so could result in my/our losing the benefit of the tax credit.
Duplication of funding for the qualified home improvements is strictly prohibited. By signing this document, I/We declare and certify that I/We have not received funds or tax credits from other sources to pay the costs incurred to install the qualified home improvements. I/We further declare that only one application for this tax credit has been submitted for my/our household. If I/We should receive other money (e.g. from an insurance company) at a future date for the same qualified home improvement, I/We understand and acknowledge that I/We will lose the benefit of the tax credit provided by the Maryland Department of Housing and Community Development.
I/We understand that intentionally making false statements or withholding information to obtain this tax credit is against federal and/or State laws, which carry severe civil and criminal penalties.