Form 8610, Annual Low-Income Housing Credit Agencies Report, and Schedule A (Form 8610), Carryover Allocation of Low-Income Housing Credit

ICR 201610-1545-012

OMB: 1545-0990

Federal Form Document

Forms and Documents
ICR Details
1545-0990 201610-1545-012
Historical Active 201309-1545-009
TREAS/IRS
Form 8610, Annual Low-Income Housing Credit Agencies Report, and Schedule A (Form 8610), Carryover Allocation of Low-Income Housing Credit
Extension without change of a currently approved collection   No
Regular
Approved without change 01/23/2017
Retrieve Notice of Action (NOA) 11/22/2016
  Inventory as of this Action Requested Previously Approved
01/31/2020 36 Months From Approved 01/31/2017
1,353 0 1,353
6,738 0 6,738
0 0 0

State housing credit agencies (Agencies) are required by Code section 42(l)(3) to report annually the amount of low-income housing credits that they allocated to qualified buildings during the year. Agencies report the amount allocated to the building owners and to the IRS in Part I of Form 8609. Carryover allocations are reported to the Agencies in carryover allocation documents. The Agencies report the carryover allocations to the IRS on Schedule A (Form 8610). Form 8610 is a transmittal and reconciliation document for Forms 8609, Schedule A (Form 8610), binding agreements, and election statements.

US Code: 26 USC 42 Name of Law: Low-income housing credit
  
None

Not associated with rulemaking

  81 FR 61739 09/07/2016
81 FR 83929 11/22/2016
No

  Total Approved Previously Approved Change Due to New Statute Change Due to Agency Discretion Change Due to Adjustment in Estimate Change Due to Potential Violation of the PRA
Annual Number of Responses 1,353 1,353 0 0 0 0
Annual Time Burden (Hours) 6,738 6,738 0 0 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
No

$750
No
No
No
No
No
Uncollected
D. Buchanan 202 622-3085

  No

On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).
The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:
 
 
 
 
 
 
 
    (i) Why the information is being collected;
    (ii) Use of information;
    (iii) Burden estimate;
    (iv) Nature of response (voluntary, required for a benefit, or mandatory);
    (v) Nature and extent of confidentiality; and
    (vi) Need to display currently valid OMB control number;
 
 
 
If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.
11/22/2016


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