RLD Tax Credit

Section 1. Applicant Information

Are you a business or homeowner?

First Name

Last Name

Business Name

Identification Type

SSN/ITIN/FEIN Number

Email Address

Phone Number

Section 2. Mailing Address

Street Address (Project Street Address)

City

State

Zip Code

Section 3. Prior Home and Wildfire Information

What type of home did you have that was destroyed?

Was your prior home destroyed by a wildfire between 2021 and 2023? Yes No

Wildfire Date:

Wildfire Name:

Section 4. Permit Information

Permit Holder Name (contractor/installer)

Company Name (company holding the permit)

Permit

Street Address (Project Street Address)

City

State

Zip Code

Section 5. Ownership Status

Did you live in the home for at least six months before the wildfire destroyed it? Yes No

Are you married? Yes No

If married, tax returns filed: Separately Jointly

If proportianally owned, percent of ownership interest:

Do you have an ownership interest in a partnership or LLC whose building was destroyed by a wildfire between 2021 and 2023? Yes No

Name of Partnership or LLC

Is the partnership or LLC taxed for federal income tax purposes? Yes No

Section 6. Construction Completion and Home Expenditures

When was the construction/installation of your new home completed?

Repairs only completed on site build home? Yes No

What is the total amount of qualified home expenditures incurred for the construction of your new home?

Home rebuild/placed at same physical address? Yes No

Home constructed on a permanent foundation? Yes No

Single dwelling manufactured or modular home? Yes No

Heated area of at least thirty-six by twenty-four feet and at least eight hundred sixty-four square feet? Yes No

Meets HUD or New Mexico Modular Home Standards? Yes No

Section 7. Document Uploads

Document Name	Description	Acceptable Documents
Proof home was destroyed in wildfire	Proof that the taxpayer's prior home was destroyed by wildfire in calendar years 2021 through 2023, including a sworn statement by the taxpayer;	Fire department indecent reports, Insurance Documentation claims filed with the insurance company, including any correspondence regarding the claim, and/or Photographic Evidence
Proof of Expenditures	Proof that the taxpayer incurred expenditures for the construction of a home on the same property of the taxpayer's prior, wildfire- destroyed home, including a contract with a builder or manufacturer;	Invoices and/or receipts
Sworn Statement from Taxpayer	A sworn statement by the taxpayer of the home has been completed and stating the date of its completion;	Statement Form available: HERE
Sworn Statement from Builder/Manufacturer of the home	A sworn statement by the builder or manufacturer of the home that the construction of the home has been completed and stating the date of its completion;	Statement Form available: HERE
Certificate of Occupancy	For a site built or modular home, a Certificate of Occupancy is required for the new build
Final Inspection	For a manufacture home, a final inspection is required for the repairs/rebuild.
Final Inspection	Final inspection is required for repairs completed on a site built home.
Other Supporting Documents	Any additional information the construction industries division of the regulation and licensing department may require to determine eligibility for the tax credit.

Section 8. Attestation and Submission

I certify that all the information provided is true and accurate to the best of my knowledge

Print Name of Requestor

Signature of Requestor

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Home Fire Recovery Income Tax Credit Application