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Federal Free Printable Form 8610 (Schedule A) (Rev. January 2016) for 2019 Federal Carryover Allocation of Low-Income Housing Credit

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Carryover Allocation of Low-Income Housing Credit
Form 8610 (Schedule A) (Rev. January 2016)

Carryover Allocation of Low-Income Housing Credit SCHEDULE A (Form 8610) (Rev. January 2016) Department of the Treasury Internal Revenue Service OMB No. 1545-0990 Attach to Form 8610. ▶ Information about Schedule A (Form 8610) and its instructions is at www.irs.gov/form8610. ▶ Name of housing credit agency Employer identification number of agency Address of housing credit agency Name of building owner receiving carryover allocation 1b Address of building owner receiving carryover allocation 3 a Check if the carryover allocation is: ▶ building based or ▶ b If the carryover allocation is subject to the nonprofit set-aside under section 42(h)(5), you must check “Yes.” Otherwise, you must check “No” . . . . . . . . . . . . . . . . . . General Instructions Section references are to the Internal Revenue Code unless otherwise noted. Purpose of Form . . . . . . . . . ▶ FOR IRS USE ONLY project based Yes No Date of carryover allocation ▶ Amount of carryover allocation . . . . . . . . . . . . . . . . . . . . . . . If a binding agreement (see instructions) was entered into, enter the maximum applicable credit percentage for: a Acquisition cost . . . . . b Rehabilitation expenses . . c New construction expenses . . 2 Taxpayer identification number of building owner (include dash or dashes) 1a 4 5 6 Check box if amended carryover allocation . . Check box if housing credit agency granted carryover allocation relief under Rev. Proc. 2014-49 . . . ▶ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 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. State housing credit agencies use Schedule A (Form 8610) to report carryover allocations. Specific Instructions Major Disaster Declarations Line 4 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 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). For Paperwork Reduction Act Notice, see the instructions for Form 8610. Cat. No. 30065T . . . . . . . . . . . . . . . 5 6a 6b 6c % % % Lines 6a, b, and c 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. See Regulations sections 1.42-6 and 1.42-8 for requirements that must be met. 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. Schedule A (Form 8610) (Rev. 1-2016)
Extracted from PDF file 2018-federal-8610-schedule-a.pdf, last modified January 2016

More about the Federal 8610 (Schedule A) Corporate Income Tax Tax Credit TY 2018

We last updated the Carryover Allocation of Low-Income Housing Credit in February 2019, so this is the latest version of 8610 (Schedule A), fully updated for tax year 2018. 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.

Other Federal Corporate Income Tax Forms:

TaxFormFinder has an additional 774 Federal income tax forms that you may need, plus all federal income tax forms.

Form Code Form Name
Form 941 Employer's Quarterly Federal Tax Return
Form 1120-H U.S. Income Tax Return for Homeowners Associations
Form 9465 Installment Agreement Request
Form 4562 Depreciation and Amortization (Including Information on Listed Property)
990 (Schedule O) Supplemental Information to Form 990 or 990-EZ

Download all  tax forms View all 775 Federal Income Tax Forms


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 February 2019.

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8610 (Schedule A) is a Federal Corporate Income Tax form. States often have dozens of even hundreds of various tax credits, which, unlike deductions, provide a dollar-for-dollar reduction of tax liability. Some common tax credits apply to many taxpayers, while others only apply to extremely specific situations. In most cases, you will have to provide evidence to show that you are eligible for the tax credit, and calculate the amount of the credit to which you are entitled.

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 eight 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:


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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