Glossary · Forms & Certificates
MRRA Credit Summary Workbook
In short
The Excel workbook a prime contractor completes and emails to the Department to claim the reclassification credit. One per project, per request.
In full
The MRRA Credit Summary Workbook is the vehicle for the reclassification credit. The prime contractor completes it from the subcontractors' affidavits and the underlying receipts, and emails it to the Department.
It goes to ADOR rather than being kept by the parties, which distinguishes it from the contracting certificates — Forms 5000, 5000M, 5005, 5022 and 5088 are all retained by the parties to the transaction.
The submission has specific requirements. Complete one workbook per project per credit request. Follow the instructions tab. Include a POA or Disclosure Authorization Form 285, 285B or 285C where anyone other than the taxpayer is submitting. Put MRRA CREDIT REQUEST in the subject line of the email, which is how the request is routed for assignment.
After submission the Department assigns a credit request number, reviews the workbook for accuracy and confirms the project is now being reported as Modification, may ask for sample invoices, and closes with a Determination Letter.
Whether the workbook is required at all from a contractor with no subcontractors is not addressed in ADOR's published procedure.
ADOR MRRA Credit Request Procedure