Infrastructure User Fee Credit (Form IUFC)
You may use this form to claim the infrastructure user fee credit.
Eligibility
A business using infrastructure improvements financed through Board of Investment grants to a local government. The local government may charge a fee for using the infrastructure.
Qualifying Expenditures
The fee charged by a local government
Benefit
The total credit may not exceed the amount of the loan.
Carry Over
The credit may be carried back three years then carried forward seven.
Related Laws
| Download Form IUFC by Year |
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| 2025 Infrastructure User Fee Credit (Form IUFC) - PDF |
| 2024 Infrastructure User Fee Credit (Form IUFC) - PDF |
| 2023 Infrastructure User Fee Credit (Form IUFC) - PDF |
| 2022 Infrastructure User Fee Credit (Form IUFC) - PDF |
| 2021 Infrastructure User Fee Credit (Form IUFC) - PDF |
| 2020 Infrastructure User Fee Credit (Form IUFC) - PDF |
| 2019 Infrastructure User Fee Credit (Form IUFC) - PDF |
| 2018 Infrastructure User Fee Credit (Form IUFC) - PDF |
| 2017 Infrastructure User Fee Credit (Form IUFC) - PDF |
| 2016 Infrastructure User Fee Credit (Form IUFC) - PDF |
| 2015 Infrastructure User Fee Credit (Form IUFC) - PDF |