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SRP Forms Tax-Related

Qualified Environmental Remediation Expenditures May Be Eligible for Federal Tax Deduction

Persons who have expended funds for environmental remediation may be eligible to treat that expense as a current year federal tax deduction. To pursue this opportunity, a statement from NJDEP is required confirming that the property being remediated is, in fact, a qualified contaminated site.

What does this mean to an eligible taxpayer? Have your tax preparer, after he or she consults the Internal Revenue Code section on "Expensing of Environmental Remediation Costs," advise you whether your cleanup costs may be allowed as a deduction for the tax year during which the costs were paid or incurred.

Then, if you believe that your costs do qualify under the federal Tax Code, complete the Taxpayer Certification and mail it to:

Office of Brownfield Reuse, NJDEP, P.O. Box 028, Trenton NJ 08625-0028,
Attention: Federal Taxpayer Relief.

Upon satisfactory review, NJDEP will issue your statement to file with your tax return.

If you have any questions, email them to Colleen.Kokas@dep.state.nj.us .

The Form

The certification form is available in several formats for you to complete and print out for mailing to the SRWM.

* This PDF has forms fields which can be completed in the PDF Reader and printed out. You can also print out the PDF and manually complete the printed form.