Commercial Revitalization Deduction

OMB 1545-1818

Pursuant to Sec. 1400I of the Internal Revenue Code, this procedure provides the time and manner for states to make allocations of commercial revitalization expenditures to a new or substantially rehabilitated building that is placed in service in a renewal community.

The latest form for Commercial Revitalization Deduction expires 2022-08-31 and can be found here.

Latest Forms, Documents, and Supporting Material

Document Name
2022-05-18_SS_1545-1818-MS 8-17sc.docx Supporting Statement A
Rev. Proc. 2003-38, Commercial Revitalization Deduction

All Historical Document Collections

202206-1545-003 Approved without change	Extension without change of a currently approved collection	2022-08-31
201905-1545-004 Approved without change	Extension without change of a currently approved collection	2019-06-25
201602-1545-008 Approved without change	Extension without change of a currently approved collection	2016-02-29
201211-1545-054 Approved without change	Extension without change of a currently approved collection	2012-12-17
200910-1545-007 Approved without change	Extension without change of a currently approved collection	2009-10-26
200608-1545-034 Approved without change	Extension without change of a currently approved collection	2006-08-25
200307-1545-031 Approved without change	Extension without change of a currently approved collection	2003-07-31
200212-1545-006 Approved without change	New collection (Request for a new OMB Control Number)	2002-12-18