I bought some farmland several years ago and wasn't aware of the farmland preservation credit program. Can I go back to past years and amend my tax returns to claim this credit?

Possibly. If the farmland is already subject to a farmland preservation agreement, you must know the effective date of that agreement. In order to claim farmland preservation credit (FPC), the agreement must have been in effect on July 1 of the claim year.

If there is no farmland preservation agreement in effect, no credit for past years can be allowed. For farmland subject to exclusive agricultural zoning, you must have had a soil and water conservation plan on file with the county conservation office and been following that plan for those years. With either document, you must also have met all other FPC requirements for each applicable claim year.

The FPC claims must be filed not later than 4 years after the unextended due date of that year's income tax return. For example, for calendar year filers, the 2008 Schedule FC must be filed by April 15, 2013. More.

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