Notice of Eligibility, Forms and Instructions

6.1. The Commissioner shall annually issue a taxpayer specific notice only to (1) those eligible taxpayers who claimed the credit in the prior tax year, (2) those taxpayers who are newly eligible for the tax credit as determined by the Tax Commissioner, and (3) by request of a taxpayer who reasonably believes he or she is eligible and will file for the tax credit.

6.2. The notice shall state the amount of credit that, based upon the information applicable to a given tax year in the System, may be available to the taxpayer.

6.3. The Department shall prepare appropriate forms and instructions to be used for calculating the actual amount of credit claimed by the taxpayer.