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DCAMM Agrees to Sign Off on Section 179D Allocations

Dear Potential 179D Allocation Recipient:  This notification is intended for any DCAMM project completed or scheduled to be completed since 2011.

DCAMM will begin signoffs on allocation forms for deductions under §179D of the Internal Revenue Code.  Contrary to previous communications, for the time being DCAMM will not seek any compensation, fees, sharing, deduction from design fee, or otherwise in exchange for conferring this benefit upon the designer.  DCAMM intends to allocate this deduction to the primary designer of the property, or, in the case of a project procured pursuant to c. 25A, the general contractor.  Should the primary designer decline to seek the benefit and the benefit is sought from another entity such as a subconsultant or otherwise, DCAMM will consider on a case-by-case basis.

Please direct any correspondence concerning this program to Jack Keleher at Jack.Keleher@state.ma.us or Elizabeth Eromin at Elizabeth.Eromin@state.ma.us.  Any allocation forms signed by any other person at DCAMM or another agency (for DCAMM projects) will not be honored going forward.

Designers seeking an allocation are welcome to use the allocation form attached here, which is revised to eliminate the fee sharing.  A letter of intent form is also attached, should designers wish to have a commitment from DCAMM to allocate the deduction prior to obtaining the required third-party certification that the property qualifies under §179D.  These forms are not required, and DCAMM will also consider applications for allocation in any form provided all necessary information pursuant to §179D of the Internal Revenue Code is included (please refer to Internal Revenue Bulletin 2008-14 for a description of the necessary information).  DCAMM will NOT execute any forms that include additional waivers, reservations of rights, indemnity provisions, or that otherwise exceed what is necessary to allocate the benefit from DCAMM to the primary designer.

DCAMM will place immediate priority upon applications for buildings placed into service in 2011, as we understand that the final filing amendment deadline for such applications is fast approaching.  That said, all applications will be addressed in due course, and please notify us if there is some deadline fast approaching for which your firm will need consideration quickly.

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DCAMM 179D allocation form 081415.pdf59.64 KB
DCAMM 179D Allocation letter of intent 081415.pdf17.6 KB