8609 Low-Income Housing Credit Allocation and Certification

Version A, Cycle 3

8609

Form
(Rev. October 2014)
Department of the Treasury
Internal Revenue Service

Part I

Check if:

Low-Income Housing Credit Allocation
and Certification
▶

OMB No. 1545-0988

Information about Form 8609 and its separate instructions is at www.irs.gov/form8609.

Allocation of Credit
Addition to Qualified Basis

Amended Form

A

Address of building (do not use P.O. box) (see instructions)

B

Name and address of housing credit agency

C

Name, address, and TIN of building owner receiving allocation

D

Employer identification number of agency

E

Building identification number (BIN)

TIN ▶

1a

Date of allocation ▶

b Maximum housing credit dollar amount allowable .

2

Maximum applicable credit percentage allowable (see instructions) .

.

.

.

.

.

.

.

.

1b
2

.

%

3a

3a Maximum qualified basis . . . . . . . . . . . . . . . . . . . . . . . .
b If the eligible basis used in the computation of line 3a was increased, check the applicable box
and enter the percentage to which the eligible basis was increased (see instructions) . . . .

1
%
3b
Building located in the Gulf Opportunity (GO) Zone, Rita GO Zone, or Wilma GO Zone
Section 42(d)(5)(B) high cost area provisions
4
4
Percentage of the aggregate basis financed by tax-exempt bonds. (If zero, enter -0-.)
. . .
%
5
Date building placed in service . . . . . . . . . . . . . . . . ▶
6
Check the boxes that describe the allocation for the building (check those that apply):
a
Newly constructed and federally subsidized b
Newly constructed and not federally subsidized c
Existing building
Sec. 42(e) rehabilitation expenditures federally subsidized e
Sec. 42(e) rehabilitation expenditures not federally subsidized
d
f
Allocation subject to nonprofit set-aside under sec. 42(h)(5)

Internal Use Only
DRAFT AS OF
APRIL 15, 2014

Signature of Authorized Housing Credit Agency Official—Completed by Housing Credit Agency Only

Under penalties of perjury, I declare that the allocation made is in compliance with the requirements of section 42 of the Internal Revenue Code, and
that I have examined this form and to the best of my knowledge and belief, the information is true, correct, and complete.

Name (please type or print)

▲

▲

▲

Signature of authorized official

Date

Part II

First-Year Certification—Completed by Building Owners with respect to the First Year of the Credit Period
7
Eligible basis of building (see instructions) . . . . . . . . . . . . . . . . . .
7
8a Original qualified basis of the building at close of first year of credit period . . . . . . .
8a
b Are you treating this building as part of a multiple building project for purposes of section 42
(see instructions)? . . . . . . . . . . . . . . . . . . . . . . . . . .
Yes
9a If box 6a or box 6d is checked, do you elect to reduce eligible basis under section 42(i)(2)(B)?
b For market-rate units above the average quality standards of low-income units in the building, do you elect
to reduce eligible basis by disproportionate costs of non-low income units under section 42(d)(3)(B)? . ▶

Yes

No
No

Yes

No

10

Check the appropriate box for each election:
Caution: Once made, the following elections are irrevocable.
a Elect to begin credit period the first year after the building is placed in service (section 42(f)(1)) ▶
b Elect not to treat large partnership as taxpayer (section 42(j)(5)) . . . . . . . . . . ▶
20-50
40-60
c Elect minimum set-aside requirement (section 42(g)) (see instructions)
d Elect deep rent skewed project (section 142(d)(4)(B)) (see instructions) . . . . . . . . .

Yes
No
Yes
25-60 (N.Y.C. only)
15-40

Under penalties of perjury, I declare that I have examined this form and accompanying attachments, and to the best of my knowledge and belief, they
are true, correct, and complete.
Taxpayer identification number

▲

Name (please type or print)

▲ ▲

▲ ▲

Signature

Date

First year of the credit period

For Privacy Act and Paperwork Reduction Act Notice, see separate instructions.

Cat. No. 63981U

Form 8609 (Rev. 10-2014)