Major Changes to Form 8610 and Schedule A

Memo of Major Changes for Form 861 0

Throughout the document, all year and line rcfcrences have been updated as appropriate.
'l'he dollar figures on line 5b (Page I ) haye been updated to "$1.95" and "$2,275,000"
'['his updntc also appears under Wiral '.s NPu-and Purpose of Form (Page 2 ) . These
updated figures come from Rev. Proc. 2006-53, 2006-48 I.R.B. 994.

Page 1
At the request of an employee working with compliance issues pertaining to F o m 8610,
we have added 2D bar coding to this form. To do this, we added a box "For IRS Use
Only" on page 1 of the form. Because of the box, the form was slightly reformatted, with
lines 15a, 1Sb, and 15c moving to the second page ot'the f01-m.Also, the name and

address of the housing credit agency are now reported in scparate boxes.
Because IRC 1400N(c)(2) only applied for 2006, lines 5b and 5d from the 2006 revision
have been deleted. A11 line revisions ~iecessjtatedby the deletions have been made.
Page 2

Kevcnuc Procedure 2007-54, 1007-3 1 I.K.B. 293 supersedes the relief prov~sionsof Rev.
Proc. 95-28. 1 995-1 C.B. 704. Rev. Proc. 2007-54 is effective for major disaster
declarations issued by the President under the Stafford Act after July 1,2007. If a
housing crcdit agency grants project relief for carryover allocations discussed in section 5
of Rev. Proc. 3007-54, the agency must attach to Form PhlO a copy of the Schedule A
(Form 8610) for the projects which it has approved relief. These copies of Schedule A
(Fornl 8610) nust have a check in the box indicating that the housing credit agency
granted carryover allocation relief under Rev. Proc. 2007-54. In addition, the information
From these particular Schedules A (Form h6 10) is not ir~cludedin any line in Part I or Part
11 of Form 86 10. We makc note of this in the Whal ',c hkus section. Under Who Muvr Filc,
we have addcd thc paragrapli ~iftrror
clr.sa.sit.r cleclur-uirori~issrid u$er July I , 200.7 to

explain these new procedures. Finally, we modified items #2 a n d fC3, and addcd item #4
in the "Note" directly after Spcrific Instrt~rliorlsto make sure the attachments are
altachcd in the proper order
Page 3
The instn~ctionsrelating to fornlcr linc 5b (pertaining to 1RC 1400N(c)(2))have been
deletrcl.
In the inslruclions for the reviscd line jb, we updated the Notice containing the state's
populatiun. The updated reference is Notice 2007-23, 2007-1 1 I.R.B. 690.

In the instructir~nsfor line 5d. wc updated the Re\-. Proc. containing the "Amounts
Allocated". The updated in for ma ti or^ is in Rev. Pruc 2007-55, 2007-33 I K H. 354
In klarch 2007, we were notified that the burden ~~c~mputation
for Forin hb I O had been
recalculated. We were pruvidcd with updated estimaled average times, i~tldtl~cscupdates

are included on the draft.

Memo of Major Changes for Schedule h (Porm 8610)

Because of thc inany changes madc t o this form, it was necessary to switch the placerne~~l
of the General Instructions and the 11stof building identification numbers (BINS). The
General Instructions havc been moved to page 1, and t h e list of BINs has been moved t o
page 2. It is anticipated that with the July release of Rev. Proc 2007-54, a greater number
of BINs may he reported on Schedule A (Form 8610). Moving the BINs to page 2 allows
for more BINS to be reported on the Schedule A (Form 36 10).

Page 1
With this revision. we are rnak~tlgSchedule A (Form S610) a co~ltinuoususe form.
Therefore, we h a v e dejeted the year references froin the h r m , and added monthlyear
revision datcs. We make note of this in the W h n t ' s New secliun.

At the request of an employec worlung with compliance issues pertaining to Schcdule A
(Form 86101, we have added 2D bar coding on this form. To do this, we added a box "For
IRS Use Only" to the first page of the form. .As a result of rhe space needed for the box,
we reduced atid reconfigured the space used for lines I through 7. The name and address
of the housing credit agcncy are now reported i n separate boxes. one for the name of the
agency, and one f o r the address of the agency. The name and address of the build~ng
owner receiving the carryover allocation are now reported in separate boxes, one for the
name of the t ~ ulding
i
owner, and one for the address of t h e building owner. Wc reduced
the s i ~ of
e box 2. We rcv~sedthe text in the amunded checkbox so i t now reads "Check
box if amended carryover allocation".
Revenue Procedure 2007-54,2007-31 I.R.B. 293 supersedes the relief provtsions of Rev.
Pmc. 95-28, 1995- 1 C.B. 704. Rev. Proc. 2007-53 is effective for major disaster
declarations ~ssuedby the President itnder the Stafford Act after July 1. 2007. If a
housing credit agency grants project relief for carryover allocations d~scussedin section 5
of Rev. Proc. 2007-54. the agency must attach to Fnrm 8610 a copy of the Schedule A
(Form S610) for the projccts which it has approvcd relief. These copies of Schedulc A
(Form 8610) must have n check in the box ~ndicatingthal the hous~ngcredit agency
granted carryover allocation relief under Rev. Proc. 2007-54. Because of Rev. Proc.
2007-55, we have ;iddecl a checkbox to page 1 of Schcdule A (Form 56 10). We make
note of this In the Wizut 's NPM.
section. In addition, we have added a sectlrjn entitled
Mcrjor disusrrv dec~lar([tions
~ . T . F I Iufier
P~
.luly 1, 2007 to e.vpla~nIn detail rhcse new
procedures.

Page 1
We have given thc area where BINS are altered a linc tefcrence
have added additinniil boxes in which BINS can be reported.

(11

is now Line 8). CVe