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pdf8609
Low-Income Housing Credit Allocation
and Certification
Form
(Rev. May 2018)
Department of the Treasury
Internal Revenue Service
Part I
Check if:
▶
OMB No. 1545-0988
Go to www.irs.gov/Form8609 for instructions and the latest information.
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 Check here ▶
if the eligible basis used in the computation of line 3a was increased under
the high-cost area provisions of section 42(d)(5)(B). Enter the percentage to which the eligible
basis was increased (see instructions) . . . . . . . . . . . . . . . . . . .
1
%
3b
4
Percentage of the aggregate basis financed by tax-exempt bonds. (If zero, enter -0-.)
. . .
4
%
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)
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
Yes
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)) . . . . . . . . . . ▶
c Elect minimum set-aside requirement (section 42(g)) (see instructions):
20-50
40-60
Average income
25-60 (N.Y.C. only)
d Elect deep rent skewed project (section 142(d)(4)(B)) (see instructions) . . . . . . . . .
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. 05-2018)
File Type | application/pdf |
File Title | Form 8609 (Rev. May 2018) |
Subject | Fillable |
Author | SE:W:CAR:MP |
File Modified | 2018-06-12 |
File Created | 2018-06-12 |