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This version of the form is not currently in use and is provided for reference only. Download this version of
IRS Form 8609
for the current year.
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.
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.
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