IRS Form 8610 Schedule A "Carryover Allocation of Low-Income Housing Credit"

What Is IRS Form 8610 Schedule A?

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 January 1, 2016. As of today, no separate filing guidelines for the form are provided by the IRS.

Form Details:

  • A 1-page form available for download in PDF;
  • Actual and valid for filing 2020 taxes;
  • Additional instructions and information can be found on page 1 of the document;
  • Editable, printable, and free;

Download a fillable version of IRS Form 8610 Schedule A through the link below or browse more documents in our library of IRS Forms.

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Download IRS Form 8610 Schedule A "Carryover Allocation of Low-Income Housing Credit"

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Carryover Allocation of
SCHEDULE A
(Form 8610)
Low-Income Housing Credit
OMB No. 1545-0990
(Rev. January 2016)
Attach to Form 8610.
Department of the Treasury
Information about Schedule A (Form 8610) and its instructions is at www.irs.gov/form8610.
Internal Revenue Service
Name of housing credit agency
Employer identification number of agency
Address of housing credit agency
Check box if housing credit
Check box if amended
carryover allocation .
.
.
agency granted carryover
allocation relief under Rev.
FOR IRS USE ONLY
Proc. 2014-49
.
.
.
2 Taxpayer identification number
1a
Name of building owner receiving carryover allocation
of building owner (include
dash or dashes)
1b
Address of building owner receiving carryover allocation
3 a 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
must check “No”
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Yes
No
4
Date of carryover allocation
5
Amount of carryover allocation .
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5
6
If a binding agreement (see instructions) was entered into, enter the maximum applicable credit
percentage for:
a Acquisition cost .
6a
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%
b Rehabilitation expenses .
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6b
%
c New construction expenses .
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6c
%
General Instructions
Lines 6a, b, and c
8610) for projects receiving approval of
the carryover allocation relief since the
Complete these lines only if both of the
Section references are to the Internal
agency last filed Form 8610. The
following apply.
Revenue Code unless otherwise noted.
information from these particular
Schedules A (Form 8610) is not included
• There is a binding agreement between
Purpose of Form
the housing credit agency and the
on any line in Part I or Part II of Form
building owner for a specific housing
8610.
State housing credit agencies use
credit dollar amount.
Schedule A (Form 8610) to report
Specific Instructions
carryover allocations.
• An election is made to use an
applicable percentage for a month other
Major Disaster Declarations
Line 4
than the month in which the property is
placed in service.
Enter the date of allocation. This is the
If a housing credit agency has granted
date the authorized official of the state
any project relief for carryover
See Regulations sections 1.42-6 and
housing agency signs and dates the
allocations discussed in section 6 of
1.42-8 for requirements that must be
carryover allocation document.
Rev. Proc. 2014-49, 2014-37 I.R.B. 535,
met.
the agency must attach to Form 8610 a
Line 5
The applicable percentage cannot be
copy of the Schedule A (Form 8610) for
less than 9% for any building that (1) is
Enter the amount of carryover allocation.
the projects for which it has approved
not federally subsidized and (2) is placed
If you checked the “building based” box
relief. These attached copies of
in service after July 30, 2008. See
on line 3a, enter the amount of credit
Schedule A (Form 8610) must have the
section 42(b)(2) and Notice 2008-106,
allocated to the building under section
box checked that indicates the housing
2008-49 I.R.B. 1239.
42(h)(1)(E). If you checked the “project
credit agency granted carryover
based” box on line 3a, enter the amount
allocation relief under Rev. Proc.
of credit allocated to all the buildings in
2014-49. The housing credit agency
the project under section 42(h)(1)(F).
should only include Schedules A (Form
For Paperwork Reduction Act Notice, see the instructions for Form 8610.
Schedule A (Form 8610) (Rev. 1-2016)
Cat. No. 30065T
Carryover Allocation of
SCHEDULE A
(Form 8610)
Low-Income Housing Credit
OMB No. 1545-0990
(Rev. January 2016)
Attach to Form 8610.
Department of the Treasury
Information about Schedule A (Form 8610) and its instructions is at www.irs.gov/form8610.
Internal Revenue Service
Name of housing credit agency
Employer identification number of agency
Address of housing credit agency
Check box if housing credit
Check box if amended
carryover allocation .
.
.
agency granted carryover
allocation relief under Rev.
FOR IRS USE ONLY
Proc. 2014-49
.
.
.
2 Taxpayer identification number
1a
Name of building owner receiving carryover allocation
of building owner (include
dash or dashes)
1b
Address of building owner receiving carryover allocation
3 a 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
must check “No”
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Yes
No
4
Date of carryover allocation
5
Amount of carryover allocation .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
5
6
If a binding agreement (see instructions) was entered into, enter the maximum applicable credit
percentage for:
a Acquisition cost .
6a
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
%
b Rehabilitation expenses .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
6b
%
c New construction expenses .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
6c
%
General Instructions
Lines 6a, b, and c
8610) for projects receiving approval of
the carryover allocation relief since the
Complete these lines only if both of the
Section references are to the Internal
agency last filed Form 8610. The
following apply.
Revenue Code unless otherwise noted.
information from these particular
Schedules A (Form 8610) is not included
• There is a binding agreement between
Purpose of Form
the housing credit agency and the
on any line in Part I or Part II of Form
building owner for a specific housing
8610.
State housing credit agencies use
credit dollar amount.
Schedule A (Form 8610) to report
Specific Instructions
carryover allocations.
• An election is made to use an
applicable percentage for a month other
Major Disaster Declarations
Line 4
than the month in which the property is
placed in service.
Enter the date of allocation. This is the
If a housing credit agency has granted
date the authorized official of the state
any project relief for carryover
See Regulations sections 1.42-6 and
housing agency signs and dates the
allocations discussed in section 6 of
1.42-8 for requirements that must be
carryover allocation document.
Rev. Proc. 2014-49, 2014-37 I.R.B. 535,
met.
the agency must attach to Form 8610 a
Line 5
The applicable percentage cannot be
copy of the Schedule A (Form 8610) for
less than 9% for any building that (1) is
Enter the amount of carryover allocation.
the projects for which it has approved
not federally subsidized and (2) is placed
If you checked the “building based” box
relief. These attached copies of
in service after July 30, 2008. See
on line 3a, enter the amount of credit
Schedule A (Form 8610) must have the
section 42(b)(2) and Notice 2008-106,
allocated to the building under section
box checked that indicates the housing
2008-49 I.R.B. 1239.
42(h)(1)(E). If you checked the “project
credit agency granted carryover
based” box on line 3a, enter the amount
allocation relief under Rev. Proc.
of credit allocated to all the buildings in
2014-49. The housing credit agency
the project under section 42(h)(1)(F).
should only include Schedules A (Form
For Paperwork Reduction Act Notice, see the instructions for Form 8610.
Schedule A (Form 8610) (Rev. 1-2016)
Cat. No. 30065T