Announcement 89-16

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Announcement 89-16; 1989 IRB LEXIS 42, *;
1989-6 I.R.B. 35
Announcement 89-16
Announcement 89-16; 1989 IRB LEXIS 42; 1989-6 I.R.B. 35
February 6, 1989
[*1]
SUBJECT MATTER: New Form 8703, Annual Certification by Operator of a Residential Rental
Project, Now Available
TEXT:
New Form 8703, Annual Certification by Operator of a Residential Rental Project, is now
available. The form will be used by operators for each bond-financed residential rental project to
provide information the IRS will use to determine whether the project meets the requirements of
section 142(d) of the Internal Revenue Code. Operators must indicate on the form the specific "setaside" test the bond issuer elected under section 142(d) for the project period. They must also
indicate the percentage of low-income units in the residential rental project.
Form 8703 must be filed by March 31, 1989, to certify the project for 1988. After that, it must be
filed annually for the remainder of the project period. Operators are not required to file for 1987.
Form 8703 may be obtained by calling the toll-free order number 1-800-424-3676.

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