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.