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Federal Free Printable Form 8609 (Rev. May 2018) for 2019 Federal Low-Income Housing Credit Allocation and Certification

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Low-Income Housing Credit Allocation and Certification
Form 8609 (Rev. May 2018)

8609 Low-Income Housing Credit Allocation and Certification Form (Rev. May 2018) Department of the Treasury Internal Revenue Service Part I Check if: ▶ OMB No. 1545-0988 Go to www.irs.gov/Form8609 for instructions and the latest information. Allocation of Credit Addition to Qualified Basis Amended Form A Address of building (do not use P.O. box) (see instructions) B Name and address of housing credit agency C Name, address, and TIN of building owner receiving allocation D Employer identification number of agency E Building identification number (BIN) TIN ▶ 1a Date of allocation ▶ b Maximum housing credit dollar amount allowable . 2 Maximum applicable credit percentage allowable (see instructions) . . . . . . . . . 1b 2 . % 3a 3a Maximum qualified basis . . . . . . . . . . . . . . . . . . . . . . . . b Check here ▶ if the eligible basis used in the computation of line 3a was increased under the high-cost area provisions of section 42(d)(5)(B). Enter the percentage to which the eligible basis was increased (see instructions) . . . . . . . . . . . . . . . . . . . 1 % 3b 4 Percentage of the aggregate basis financed by tax-exempt bonds. (If zero, enter -0-.) . . . 4 % 5 Date building placed in service . . . . . . . . . . . . . . . . ▶ 6 Check the boxes that describe the allocation for the building (check those that apply): a Newly constructed and federally subsidized b Newly constructed and not federally subsidized c Existing building Sec. 42(e) rehabilitation expenditures federally subsidized e Sec. 42(e) rehabilitation expenditures not federally subsidized d f Allocation subject to nonprofit set-aside under sec. 42(h)(5) Signature of Authorized Housing Credit Agency Official—Completed by Housing Credit Agency Only Under penalties of perjury, I declare that the allocation made is in compliance with the requirements of section 42 of the Internal Revenue Code, and that I have examined this form and to the best of my knowledge and belief, the information is true, correct, and complete. Name (please type or print) ▲ ▲ ▲ Signature of authorized official Date Part II First-Year Certification—Completed by Building Owners with respect to the First Year of the Credit Period 7 Eligible basis of building (see instructions) . . . . . . . . . . . . . . . . . . 7 8a Original qualified basis of the building at close of first year of credit period . . . . . . . 8a b Are you treating this building as part of a multiple building project for purposes of section 42 (see instructions)? . . . . . . . . . . . . . . . . . . . . . . . . . . Yes 9a If box 6a or box 6d is checked, do you elect to reduce eligible basis under section 42(i)(2)(B)? b For market-rate units above the average quality standards of low-income units in the building, do you elect to reduce eligible basis by disproportionate costs of non-low-income units under section 42(d)(3)(B)? . ▶ Yes No No Yes No Yes Yes No 10 Check the appropriate box for each election. Caution: Once made, the following elections are irrevocable. a Elect to begin credit period the first year after the building is placed in service (section 42(f)(1)) ▶ b Elect not to treat large partnership as taxpayer (section 42(j)(5)) . . . . . . . . . . ▶ c Elect minimum set-aside requirement (section 42(g)) (see instructions): 20-50 40-60 Average income 25-60 (N.Y.C. only) d Elect deep rent skewed project (section 142(d)(4)(B)) (see instructions) . . . . . . . . . 15-40 Under penalties of perjury, I declare that I have examined this form and accompanying attachments, and to the best of my knowledge and belief, they are true, correct, and complete. Taxpayer identification number ▲ Name (please type or print) ▲ ▲ ▲ ▲ Signature Date First year of the credit period For Privacy Act and Paperwork Reduction Act Notice, see separate instructions. Cat. No. 63981U Form 8609 (Rev. 05-2018)
Extracted from PDF file 2018-federal-form-8609.pdf, last modified June 2018

More about the Federal Form 8609 Other Tax Credit TY 2018

We last updated the Low-Income Housing Credit Allocation and Certification in December 2018, so this is the latest version of Form 8609, fully updated for tax year 2018. You can download or print current or past-year PDFs of Form 8609 directly from TaxFormFinder. You can print other Federal tax forms here.

Related Federal Other Forms:

TaxFormFinder has an additional 774 Federal income tax forms that you may need, plus all federal income tax forms. These related forms may also be needed with the Federal Form 8609.

Form Code Form Name
Form 8609-A Annual Statement for Low-Income Housing Credit

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 Form 8609 from the Internal Revenue Service in December 2018.

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Form 8609 is a Federal Other 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.

Historical Past-Year Versions of Federal Form 8609

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


2018 Form 8609

Form 8609 (Rev. May 2018)

2017 Form 8609

Form 8609 (Rev. December 2016)

2016 Form 8609

Form 8609 (Rev. December 2016)

Low-Income Housing Credit Allocation and Certification 2015 Form 8609

Form 8609 (Rev. October 2014)

Low-Income Housing Credit Allocation and Certification 2014 Form 8609

Form 8609 (Rev. October 2014)

Low-Income Housing Credit Allocation and Certification 2013 Form 8609

Form 8609 (Rev. December 2013)

Low-Income Housing Credit Allocation and Certification 2012 Form 8609

Form 8609 (Rev. December 2008)

Low-Income Housing Credit Allocation and Certification 2011 Form 8609

Form 8609 (Rev. December 2008)


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