Texas Comptroller Form Instructions

Form 05-185 — Texas Franchise Tax Housing Development Credit Supplement

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05-185 Texas Housing Development Credit Supplement for Credit Claimed on the Franchise Tax Report (Rev. 8-25) Texas taxpayer number Report year Legal name of taxpayer or reporting entity Complete Items 1-6 for each certificate claimed. Attach additional pages if necessary. 1. Owner ID of entity with housing development credit 2. Texas Housing Development Credit Certificate number (issued by the Texas Comptroller of Public Accounts) 3. Texas Department of Housing and Community Affairs Application ID HDCC 4. Is this credit from a carryforward? (If yes, installment year cannot equal report year)

Yes No 4a. Installment Year If the carryforward or carryback was generated from multiple installments, enter the amount and report year for each installment separately. 4b. Amount of carryforward claimed (Dollars and cents) , , , , . 5. Is this credit from a carryback? (If yes, installment year cannot equal report year) Yes No 5a. Installment Y ear 5b. Amount of carryback claimed (Dollars and cents)

6. Amount of current year installment claimed (Dollars and c ents) , , , , . , , , , . HDCC

1. Owner ID of entity with housing development credit 2. Texas Housing Development Credit Certificate number (issued by the Texas Comptroller of Public Accounts) 3. Texas Department of Housing and Community Affairs Application ID 4. Is this credit from a carryforward? (If yes, installment year cannot equal report year) Yes No 4a. Installment Year

, , , , . , , , , . , , , , . If the carryforward or carryback was generated from multiple installments, enter the amount and report year for each installment separately. 4b. Amount of carryforward claimed (Dollars and cents) 5. Is this credit from a carryback? (If yes, installment year cannot equal report year) Yes No 5a. I nstallment Year 5b. Amount of carryback claimed (Dollars and cents) 6. Amount of current year installmen t claimed (Dollars and cents) 7a. T otal housing development credit claimed as carryf orward [Enter total(s) of Item 4b for each HDCC listed] (Dollars and cents) 7b. Total housing development credit claimed as carryback [En ter total(s) of Item 5b for each HDCC listed] (Dollars and cents) , , , , . , , , , . , , , , . 7c. Total housing development credit claimed for current year installment [Enter total(s) of Item 6 for each HDCC listed] (Dollars and cents) Enter the amount above from Item 7a on Item 11, Item 7b on Item 12, and Item 7c on Item 13 of Form 05-181, Texas Franchise Tax Credits Summary Schedule. If there are multiple pages, the sum of Items 7a, 7b, and 7c from all pages should be entered on the Credit Summary Schedule. Note: For each housing development credit claimed, all applicable Housing Development Credit Certificates must be filed with this supplement to claim credit. You have certain rights under Chapters 552 and 559, Government Code, to review, request and correct information we have on file about you. Visit www.comptroller.texas.gov/about/contact for contact information.

Source: official text