Federal Annual Statement for Low-Income Housing Credit

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Annual Statement for Low-Income Housing Credit
Form 8609-A (Rev. December 2008)Form

8609-A

(Rev. December 2008)

Department of the Treasury
Internal Revenue Service

File with owner’s federal income tax return.
© See separate instructions.

Name(s) shown on return

Part I

OMB No. 1545-0988

Annual Statement for Low-Income Housing Credit

Attachment
Sequence No.

Identifying number

Compliance Information
Yes No

A
B

Building identification number (BIN)
This Form 8609-A is for (check the box)
section 42(e) rehabilitation expenditures

a newly constructed or existing building

Do you have in your records the original Form 8609 (or a copy thereof) signed and issued by the housing credit
agency for the building in A?
If “No,” see the instructions and stop here—do not go to Part II.
D Did the building in A qualify as a part of a qualified low-income housing project and meet the requirements of
section 42 as of the end of the tax year for which this form is being filed?
If “No,” see the instructions and stop here—do not go to Part II.
E Was there a decrease in the qualified basis of the building in A for the tax year for which this form is being
filed?
If “Yes,” see the instructions. If “No,” and the entire credit has been claimed in prior tax years, stop here—do
not go to Part II.
Computation of Credit
Part II
1
1 Eligible basis of building
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18

Low-income portion (smaller of unit fraction or floor space fraction) (if first year of the credit
period, see instructions)
Qualified basis of low-income building. Multiply line 1 by line 2 (see instructions for exceptions)
Part-year adjustment for disposition or acquisition during the tax year
Credit percentage
Multiply line 3 or line 4 by the percentage on line 5
Additions to qualified basis, if any
Part-year adjustment for disposition or acquisition during the tax year
Credit percentage. Enter one-third of the percentage on line 5
Multiply line 7 or line 8 by the percentage on line 9
Section 42(f)(3)(B) modification
Add lines 10 and 11
Credit for building before line 14 reduction. Subtract line 12 from line 6
Disallowed credit due to federal grants (see instructions)
Credit allowed for building for tax year. Subtract line 14 from line 13, but do not enter more than
the amount shown on Form 8609, Part I, line 1b
Taxpayer’s proportionate share of credit for the year (see instructions)
Adjustments for deferred first-year credit (see instructions)
Taxpayer’s credit. Combine lines 16 and 17. Enter here and on Form 8586 (see instructions)

For Paperwork Reduction Act Notice, see separate instructions.

Cat No. 38841T

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Form 8609-A (Rev. 12-2008)

Extracted from PDF file 2023-federal-form-8609-a.pdf, last modified February 2009

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More about the Federal Form 8609-A Corporate Income Tax TY 2023

We last updated the Annual Statement for Low-Income Housing Credit in February 2024, so this is the latest version of Form 8609-A, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form 8609-A directly from TaxFormFinder. You can print other Federal tax forms here.

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Form Sources:

The Internal Revenue Service usually releases income tax forms for the current tax year between October and January, although changes to some forms can come even later. We last updated Federal Form 8609-A from the Internal Revenue Service in February 2024.

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About the Corporate Income Tax

The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.

Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).

Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.

Historical Past-Year Versions of Federal Form 8609-A

We have a total of eleven past-year versions of Form 8609-A in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:

2023 Form 8609-A