Who can participate in the Add Back application period?

Any individual or entity may submit a second pre-approval request during the Add Back application period.Participation is not limited to taxpayers or entities that have not previously received a Tax Year 2026 approval.If a taxpayer receives an additional approval during the Add Back application period, a new certificate will be issued for the newly approved amount. Donations associated with the new approval must be made in accordance with program requirements and deadlines.

Can I submit more than one application during the Add Back period?

Taxpayers may submit applications in accordance with program requirements and applicable credit limitations. Each application will be evaluated based on available credits, statutory limitations, and any prior approvals received during the tax year.

Will I receive a new certificate if my Add Back request is approved?

Yes. Each approved pre-approval request submitted during the Add Back application period will generate a new certificate number and approval notice.Previously issued certificates will remain unchanged and will not be updated to reflect additional approvals.

Will my original approval be affected if I submit an Add Back application?

No. Previously issued approvals and certificates remain unchanged. Any secondary requests approved will result in a separate approval and certificate. When claiming the credit, the amounts should be combined on the return.

Is the amount I can request during the Add Back period limited to the difference between my original requested amount and approved amount?

Taxpayers may submit a new request during the Add Back period, subject to the applicable statutory credit limitations.When determining the amount that may be approved, the system will consider any prior approvals received by the taxpayer during the same tax year.

How does Add Back impact individual credit limits and proration?

The Add Back process does not change existing individual or entity credit limits, nor does it change how proration is applied.If a taxpayer submits an additional application, approval is limited to the applicable credit cap and available credit remaining at the time of application.Applications submitted on the day the aggregate credit cap is reached are subject to proration.

What if my filing status or business structure has changed since my original application?

Individuals may submit an application based on their current filing status.For businesses, eligibility is based on the applicable percentage of income tax liability rather than the entity structure itself.Individuals claiming pass-through income should apply using their Social Security Number (SSN). Business entities should apply using their Federal Employer Identification Number (FEIN). Credits approved under an individual application cannot be transferred to a business application.

When should the Donation Report be submitted?

All under-donated and $0 donation reporting must be submitted no later than September 15 each year. Only amounts reported by the September 15 deadline are eligible for the Add Back process.Organizations may report all donation payments as they are confirmed through the Report Certificate Donation link.

Is the Donation Report for under-donated amounts the same as the annual report?

No. Beginning with Tax Year 2026, the Donation Report for under-donated and $0 donations is a separate report, found through the Report Certificate Donation link, and is no longer included as part of the annual report. WHAT LINK SHOULD WE USE

Are Add Back credits guaranteed to be available on October 1?

No. The amount of available Add Back credits depends on the under-donated and $0 donation amounts reported by organizations by the September 15 deadline.The Department will publish the amount of available Add Back credits on its website prior to the October 1 application period.

What happens if the available Add Back credits are exhausted?

Once the aggregate credit cap is reached, applications submitted on the day the cap is met will be subject to proration in accordance with applicable law and program requirements.

Does the Add Back process create additional credit capacity beyond the statutory cap?

No. The Add Back process does not increase the statutory aggregate credit cap. It simply returns previously approved but unused credit amounts to the available credit pool for reallocation

Will the Department of Revenue notify the public when additional credits become available through the Add Back process?

The Department of Revenue publishes credit cap status updates monthly on its website. The amount of available funds will be included in the October monthly update.Taxpayers and organizations are encouraged to monitor the Department's website for updates regarding available credit amounts.

Example: How does proration apply when reapplying after Add Back?

ScenarioA married filing jointly (MFJ) taxpayer applies for a $5,000 tax credit on January 2, 2026, and receives a prorated approval of $2,665. The taxpayer makes the required donation based on the approved amount.After credits are added back, the taxpayer submits a second application.Can the taxpayer apply again?Yes. The taxpayer may submit a new application during a subsequent application period, subject to the applicable credit cap and program requirements.Will the taxpayer automatically receive the remaining $2,335?No. Approval is based on the amount of credit available when the application is submitted. If the aggregate cap is reached on the day of the application, the request will be subject to proration along with all other applications submitted that day.How is proration calculated?Proration is based on the amount of available credit remaining under the aggregate cap on the day the cap is reached. The Add Back process does not alter the proration methodology established by law and regulation.

Add Back Functionality - FAQs

Frequently asked questions regarding Add Back functionality for donation tax credits.

Who can participate in the Add Back application period?

Any individual or entity may submit a second pre-approval request during the Add Back application period.
Participation is not limited to taxpayers or entities that have not previously received a Tax Year 2026 approval.
If a taxpayer receives an additional approval during the Add Back application period, a new certificate will be issued for the newly approved amount. Donations associated with the new approval must be made in accordance with program requirements and deadlines.
Can I submit more than one application during the Add Back period?

Taxpayers may submit applications in accordance with program requirements and applicable credit limitations. Each application will be evaluated based on available credits, statutory limitations, and any prior approvals received during the tax year.
Will I receive a new certificate if my Add Back request is approved?

Yes. Each approved pre-approval request submitted during the Add Back application period will generate a new certificate number and approval notice.
Previously issued certificates will remain unchanged and will not be updated to reflect additional approvals.
Will my original approval be affected if I submit an Add Back application?

No. Previously issued approvals and certificates remain unchanged. Any secondary requests approved will result in a separate approval and certificate.
When claiming the credit, the amounts should be combined on the return.
Is the amount I can request during the Add Back period limited to the difference between my original requested amount and approved amount?

Taxpayers may submit a new request during the Add Back period, subject to the applicable statutory credit limitations.
When determining the amount that may be approved, the system will consider any prior approvals received by the taxpayer during the same tax year.
How does Add Back impact individual credit limits and proration?

The Add Back process does not change existing individual or entity credit limits, nor does it change how proration is applied.
If a taxpayer submits an additional application, approval is limited to the applicable credit cap and available credit remaining at the time of application.
Applications submitted on the day the aggregate credit cap is reached are subject to proration.
What if my filing status or business structure has changed since my original application?
Individuals may submit an application based on their current filing status.
For businesses, eligibility is based on the applicable percentage of income tax liability rather than the entity structure itself.
- Individuals claiming pass-through income should apply using their Social Security Number (SSN).
- Business entities should apply using their Federal Employer Identification Number (FEIN).
Credits approved under an individual application cannot be transferred to a business application.
When should the Donation Report be submitted?

All under-donated and $0 donation reporting must be submitted no later than September 15 each year.
Only amounts reported by the September 15 deadline are eligible for the Add Back process.
Organizations may report all donation payments as they are confirmed through the Report Certificate Donation link.
Is the Donation Report for under-donated amounts the same as the annual report?

No. Beginning with Tax Year 2026, the Donation Report for under-donated and $0 donations is a separate report, found through the Report Certificate Donation link, and is no longer included as part of the annual report.

WHAT LINK SHOULD WE USE
Are Add Back credits guaranteed to be available on October 1?

No. The amount of available Add Back credits depends on the under-donated and $0 donation amounts reported by organizations by the September 15 deadline.
The Department will publish the amount of available Add Back credits on its website prior to the October 1 application period.
What happens if the available Add Back credits are exhausted?

Once the aggregate credit cap is reached, applications submitted on the day the cap is met will be subject to proration in accordance with applicable law and program requirements.
Does the Add Back process create additional credit capacity beyond the statutory cap?

No. The Add Back process does not increase the statutory aggregate credit cap. It simply returns previously approved but unused credit amounts to the available credit pool for reallocation
Will the Department of Revenue notify the public when additional credits become available through the Add Back process?

The Department of Revenue publishes credit cap status updates monthly on its website. The amount of available funds will be included in the October monthly update.
Taxpayers and organizations are encouraged to monitor the Department's website for updates regarding available credit amounts.
Example: How does proration apply when reapplying after Add Back?

Scenario
A married filing jointly (MFJ) taxpayer applies for a $5,000 tax credit on January 2, 2026, and receives a prorated approval of $2,665. The taxpayer makes the required donation based on the approved amount.
After credits are added back, the taxpayer submits a second application.
Can the taxpayer apply again?
Yes. The taxpayer may submit a new application during a subsequent application period, subject to the applicable credit cap and program requirements.
Will the taxpayer automatically receive the remaining $2,335?
No. Approval is based on the amount of credit available when the application is submitted. If the aggregate cap is reached on the day of the application, the request will be subject to proration along with all other applications submitted that day.
How is proration calculated?
Proration is based on the amount of available credit remaining under the aggregate cap on the day the cap is reached. The Add Back process does not alter the proration methodology established by law and regulation.