Texas Comptroller Form Instructions

Form 05-180 — Texas Franchise Tax Historic Structure Credit Supplement

preamble

(Rev. 9-25/3) Texas Historic Structure Credit Supplement for Credit Claimed on the Franchise Tax Report

Texas taxpayer number Report year Legal name of taxpayer or reporting entity taxpayer name Complete Items 1 ‑ 5 for each certificate claimed. Attach additional pages if necessary. 1. Owner ID of entity with historic structure credit 2. Legal name of entity with historic structure credit 3. Certificate of eligibility number (Issued by the Texas Historical Commission)

THPTC - - -

4. Texas Historic Structure Credit Certificate number (Issued by the Texas Comptroller of Public Accounts) HCC ˏ ˏ ˏ ˏ5. Amount of historic structure credit claimed (Dollars and cents) • 1. Owner ID of entity with historic structure credit 2. Legal name of entity with historic structure credit 3. Certificate of eligibility number (Issued by the Texas Historical Commission)

THPTC - - -

4. Texas Historic Structure Credit Certificate number (Issued by the Texas Comptroller of Public Accounts) HCC ˏ ˏ ˏ ˏ5. Amount of historic structure credit claimed (Dollars and cents) • 1. Owner ID of entity with historic structure credit 2. Legal name of entity with historic structure credit 3. Certificate of eligibility number (Issued by the Texas Historical Commission)

THPTC - - -

4. Texas Historic Structure Credit Certificate number (Issued by the Texas Comptroller of Public Accounts) HCC ˏ ˏ ˏ ˏ5. Amount of historic structure credit claimed (Dollars and cents) • 6. Total historic structure credit claimed for this page [Enter the total(s) of Item 5 for each historic structure listed above.] ˏ ˏ ˏ ˏ • For report year 2025 and prior, enter the total amount from Item 6 of all attached pages in Item 20 of Form 05‑160, Credits Summary Schedule. For report year 2026 and later, enter the total amount from Item 6 of all attached pages in Item 10 of Form 05‑181, Credits Summary Schedule. Note: For each historic structure credit claimed, all applicable Historic Structure Credit Certificates must be filed with this supplement to claim the credit. You have certain rights under Chapters 552 and 559, Government Code, to review, request and correct information we have on file about you. For additional assistance, find contact information at www.comptroller.texas.gov/about/contact.

Source: official text