IRS Form 8609 Low-Income Housing Credit Allocation and Certification

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IRS Form 8609 Low-Income Housing Credit Allocation and Certification

What Is IRS Form 8609?

This is a tax form that was released by the Internal Revenue Service (IRS) - a subdivision of the U.S. Department of the Treasury on May 1, 2018. Check the official IRS-issued instructions before completing and submitting the form.

FAQ

Q: What is IRS Form 8609?
A: IRS Form 8609 is a document used for Low-Income Housing Credit Allocation and Certification.

Q: What is the purpose of IRS Form 8609?
A: The purpose of IRS Form 8609 is to allocate and certify the low-income housing tax credit for eligible properties.

Q: Who needs to file IRS Form 8609?
A: Developers of low-income housing properties are required to file IRS Form 8609.

Q: What is the low-income housing tax credit?
A: The low-income housing tax credit is a tax incentive provided to developers to encourage the creation of affordable housing.

Q: What information is required on IRS Form 8609?
A: IRS Form 8609 requires information about the low-income housing property, including the number of units, rent restrictions, and eligible tenant income levels.

Q: Are there any deadlines for filing IRS Form 8609?
A: Yes, developers must file IRS Form 8609 within specified time frames to be eligible for the low-income housing tax credit.

Q: Can I claim the low-income housing tax credit on my personal tax return?
A: No, the low-income housing tax credit can only be claimed by developers of eligible properties.

Q: Are there any penalties for incorrect or late filing of IRS Form 8609?
A: Yes, developers may be subject to penalties for incorrect or late filing of IRS Form 8609.

Q: Can I use IRS Form 8609 for properties located in both the USA and Canada?
A: No, IRS Form 8609 is specifically for low-income housing properties located in the United States.

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Form Details:

  • A 1-page form available for download in PDF;
  • Actual and valid for filing 2023 taxes;
  • Editable, printable, and free;
  • Fill out the form in our online filing application.

Download a fillable version of IRS Form 8609 through the link below or browse more documents in our library of IRS Forms.

Download IRS Form 8609 Low-Income Housing Credit Allocation and Certification

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  • IRS Form 8609 Low-Income Housing Credit Allocation and Certification, Page 1
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