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Federal Free Printable Schedule A (Form 8610) (Rev. December 2023) for 2024 Federal Carryover Allocation of Low-Income Housing Credit

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Carryover Allocation of Low-Income Housing Credit
Schedule A (Form 8610) (Rev. December 2023)

Carryover Allocation of Low-Income Housing Credit SCHEDULE A (Form 8610) (Rev. December 2023) Department of the Treasury Internal Revenue Service Name of housing credit agency OMB No. 1545-0990 Attach to Form 8610. Go to www.irs.gov/Form8610 for the latest information. Employer identification number of agency Address of housing credit agency Check box if amended carryover allocation . . Check box if housing credit agency granted carryover allocation relief under Rev. Proc. 2014-49 . . . . 1a Name of building owner receiving carryover allocation 1b Address of building owner receiving carryover allocation General Instructions Specific Instructions Section references are to the Internal Revenue Code unless otherwise noted. Line 4 State housing credit agencies use Schedule A (Form 8610) to report carryover allocations. Major Disaster Declarations If a housing credit agency has granted any project relief for carryover allocations discussed in section 6 of Rev. Proc. 2014-49, 2014-37 I.R.B. 535, the agency must attach to Form 8610 a copy of the Schedule A (Form 8610) for the projects for which it has approved relief. These attached copies of Schedule A (Form 8610) must have the box checked that indicates the housing credit agency granted carryover allocation relief under Rev. Proc. 2014-49. The housing credit agency should only include Schedules A (Form 8610) for projects receiving approval of the carryover allocation relief since the agency last filed Form 8610. The information from these particular Schedules A (Form 8610) is not included on any line in Part I or Part II of Form 8610. . . . . . credit . . . . . . . . . . . . . 5 6a 6b 6c % % % See Regulations sections 1.42-6 and 1.42-8 for requirements that must be met. Enter the date of allocation. This is the date the authorized official of the state housing agency signs and dates the carryover allocation document. Line 5 Enter the amount of carryover allocation. If you checked the “building based” box on line 3a, enter the amount of credit allocated to the building under section 42(h)(1)(E). If you checked the “project based” box on line 3a, enter the amount of credit allocated to all the buildings in the project under section 42(h)(1)(F). Lines 6a, 6b, and 6c Complete these lines only if both of the following apply. • There is a binding agreement between the housing credit agency and the building owner for a specific housing credit dollar amount. • An election is made to use an applicable percentage for a month other than the month in which the property is placed in service. For Paperwork Reduction Act Notice, see the instructions for Form 8610. . 2 Taxpayer identification number of building owner (include dash or dashes) 3a Check if the carryover allocation is: Building based or Project based b If the carryover allocation is subject to the nonprofit set-aside under section 42(h)(5), you must check “Yes.” Otherwise, you Yes No must check “No” . . . . . . . . . . . . . . . c Reserved for future use . . . . . . . . . . . . . . . . . . . . . . . 4 Date of carryover allocation 5 Amount of carryover allocation . . . . . . . . . . . . . . . . . . . . . 6 If a binding agreement (see instructions) was entered into, enter the maximum applicable percentage for: a Acquisition cost . . . . . . . . . . . . . . . . . . . . . . . . . . b Rehabilitation expenses . . . . . . . . . . . . . . . . . . . . . . . c New construction expenses . . . . . . . . . . . . . . . . . . . . . . Purpose of Form . FOR IRS USE ONLY Cat. No. 30065T The applicable percentage cannot be less than 9% for any building that (1) is not federally subsidized, and (2) is placed in service after July 30, 2008. See section 42(b)(2) and Notice 2008-106, 2008-49 I.R.B. 1239. The applicable percentage cannot be less than 4% for any new or existing federally subsidized building that is placed in service by the taxpayer after December 31, 2020. For the minimum 4% rate to apply, a building must also receive an allocation of housing credit dollar amount after December 31, 2020, or have a portion of the building financed with an obligation described in section 42(h)(4)(A) that is issued after December 31, 2020. See section 42(b)(3) and section 201(b) of the Taxpayer Certainty and Disaster Act of 2020 (Division EE of P.L. 116-260), and also Rev. Rul. 2021-20, 2021-51 I.R.B. 875, and Rev. Proc. 2021-43, 2021-51 I.R.B. 882. Schedule A (Form 8610) (Rev. 12-2023)
Extracted from PDF file 2023-federal-8610-schedule-a.pdf, last modified December 2023

More about the Federal 8610 (Schedule A) Corporate Income Tax TY 2023

We last updated the Carryover Allocation of Low-Income Housing Credit in January 2024, so this is the latest version of 8610 (Schedule A), fully updated for tax year 2023. You can download or print current or past-year PDFs of 8610 (Schedule 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 8610 (Schedule A) from the Internal Revenue Service in January 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 8610 (Schedule A)

We have a total of thirteen past-year versions of 8610 (Schedule A) in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2023 8610 (Schedule A)

Schedule A (Form 8610) (Rev. December 2023)

2022 8610 (Schedule A)

Schedule A (Form 8610) (Rev. December 2022)

2021 8610 (Schedule A)

Schedule A (Form 8610) (Rev. November 2021)

2020 8610 (Schedule A)

Form 8610 (Schedule A) (Rev. January 2016)

2019 8610 (Schedule A)

Form 8610 (Schedule A) (Rev. January 2016)

2018 8610 (Schedule A)

Form 8610 (Schedule A) (Rev. January 2016)

2017 8610 (Schedule A)

Form 8610 (Schedule A) (Rev. January 2016)

2016 8610 (Schedule A)

Form 8610 (Schedule A) (Rev. January 2016)

Carryover Allocation of Low-Income Housing Credit 2015 8610 (Schedule A)

Form 8610 (Schedule A) (Rev. January 2016)

Carryover Allocation of Low-Income Housing Credit 2014 8610 (Schedule A)

Form 8610 (Schedule A) (Rev. November 2014)

Carryover Allocation of Low-Income Housing Credit 2013 8610 (Schedule A)

Form 8610 (Schedule A) (Rev. December 2013)

Carryover Allocation of Low-Income Housing Credit 2012 8610 (Schedule A)

Form 8610 (Schedule A) (Rev. December 2011)

Carryover Allocation of Low-Income Housing Credit 2011 8610 (Schedule A)

Form 8610 (Schedule A) (Rev. December 2011)


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