2026 Form 8610

Status: Original and derived artifacts are available for this document.

Download: pdf

Note: The draft you are looking for begins on the next page.

Caution: DRAFT—NOT FOR FILING

This is an early release draft of an IRS tax form, instructions, or publication,
which the IRS is providing for your information. Do not file draft forms. We
incorporate all significant changes to forms posted with this coversheet.
However, unexpected issues occasionally arise, or legislation is passed—in this
case, we will post a new draft of the form to alert users that changes were made
to the previously posted draft. Thus, there are never any changes to the last
posted draft of a form and the final revision of the form. Forms and instructions
are subject to OMB approval before they can be officially released, so we post
drafts of them until they are approved. Drafts of instructions and pubs usually
have some additional changes before their final release. Early release drafts are
at IRS.gov/DraftForms and remain there after the final release is posted at
IRS.gov/LatestForms. Also see IRS.gov/Forms.
Most forms and publications have a page on IRS.gov: IRS.gov/Form1040 for
Form 1040; IRS.gov/Pub501 for Pub. 501; IRS.gov/W4 for Form W-4; and
IRS.gov/ScheduleA for Schedule A (Form 1040), for example, and similarly for
other forms, pubs, and schedules for Form 1040. When typing in a link, type it
into the address bar of your browser, not a Search box on IRS.gov.
If you wish, you can submit comments to the IRS about draft or final forms,
instructions, or pubs at IRS.gov/FormsComments. Include “NTF” followed by the
form or pub number (for example, “NTF1040”, “NTFW4”, “NTF501”, etc.) in the
body of the message to route your message properly. We cannot respond to all
comments due to the high volume we receive and may not be able to consider
many suggestions until the subsequent revision of the product, but we will
review each “NTF” message. If you have comments on reducing paperwork and
respondent (filer) burden, with respect to draft or final forms, please respond to
the relevant information collection through the Federal Register process; for
more info, click here.

TREASURY/IRS AND OMB USE ONLY DRAFT

8610

Annual Low-Income Housing Credit Agencies Report

Department of the Treasury
Internal Revenue Service

Go to www.irs.gov/Form8610 for the latest information.

Form

Address of housing credit agency

1
2

4

5
6

Check box if amended report
FOR IRS USE ONLY

Reconciliation of Attached Forms and Schedules

Enter the number of attached Forms 8609 used to allocate
credit in 2026 . . . . . . . . . . . . . . . .
Enter the number of attached Forms 8609 for credits allocated
prior to 2026
. . . . . . . . . . . . . . . .
Enter the number of attached Forms 8609 for credits attributable
under section 42(h)(4) to projects financed by tax-exempt bonds
Enter the total dollar amount of credits attributable to projects
financed by tax-exempt bonds as described on line 3 above
$
Enter the number of attached Schedules A (Form 8610) reporting
2026 carryover allocations . . . . . . . . . . . .
Total number of attached forms and schedules. Add lines 1,
2, 3, and 5 . . . . . . . . . . . . . . . . .

Part II

1
2
3

5
6

Reconciliation of Credit Ceilings and Allocations (see instructions)

7a
7b
7c
7d
7e
7f
7g
7h

Reserved for future use . . . . . . . . . . . . . . . . . . . . . . . . . .
Enter the larger of $3.416 multiplied by the state’s population or $3,953,600 . . . . . . . .
Enter the amount of credit ceiling returned in 2026 from allocations prior to 2026. See instructions .
Enter the amount (if any) allocated to the state from the 2026 National Pool . . . . . . . . .
Add lines 7a through 7d . . . . . . . . . . . . . . . . . . . . . . . . . .
Enter the unused state housing credit ceiling (if any) from the 2025 Form 8610, line 11 . . . . .
Total state housing credit ceiling for 2026. Add lines 7e and 7f . . . . . . . . . . . .
Enter the total amount included on line 7g that was allocated during 2026 to qualified nonprofit
organizations under section 42(h)(5). See instructions $
8a Enter the total dollar amount of credits from Forms 8609, identified on line 1 above, used to allocate
credit in 2026 where the year of allocation and the placed-in-service year are the same . . . . .
8b Enter the total dollar amount of credits from Schedules A (Form 8610), line 5 . . . . . . . . .
8c Total credits allocated during 2026. Add lines 8a and 8b. (Total can’t exceed line 7g.) . . . . .
9
Enter the smaller of line 7f or line 8c . . . . . . . . . . . . . . . . . . . . . .
10
Subtract line 9 from line 8c . . . . . . . . . . . . . . . . . . . . . . . . .
11
State’s unused housing credit ceiling carryover to 2027. Subtract line 10 from line 7e. If zero or
less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
12
Unused 2025 carryover assigned to the 2027 National Pool. Subtract line 9 from line 7f . . . .

Part III

DRAFT — DO NOT FILE

DRAFT — DO NOT FILE

3

2026
Employer identification number of agency

Name of housing credit agency

Part I

OMB No. 1545-0990

(under section 42(l)(3) of the Internal Revenue Code)

7a
7b
7c
7d
7e
7f
7g

8a
8b
8c
9
10
11
12

Compliance With Low-Income Housing Requirements

13

Does the state’s qualified allocation plan in effect for 2026 include compliance monitoring procedures as
required in section 42(m)(1)(B)(iii) and Regulations section 1.42-5(a)(2), including monitoring for habitability
standards through regular site visits? (If “No,” attach an explanation.) . . . . . . . . . . . . .

Yes

No

14

Has the housing credit agency, for 2026 (or its most recent 12-month operating period), complied with all
applicable requirements under the compliance monitoring procedures in its qualified allocation plan? (If “No,”
attach an explanation.) . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Yes

No

15

Has the housing credit agency, for 2026 (or its most recent 12-month operating period), complied with
the requirements of its monitoring procedures to fulfill its notification of noncompliance responsibilities under
Regulations section 1.42-5(e)? (If “No,” attach an explanation.) . . . . . . . . . . . . . . .

Yes

No

Under penalties of perjury, I declare that I have examined this report and accompanying forms, schedules, binding agreements, and election statements, and other attachments,
and to the best of my knowledge and belief, they are true, correct, and complete.

Signature of Authorizing Official

For Paperwork Reduction Act Notice, see instructions.

Print Name and Title
Cat. No. 63982F

Date
Form 8610 (2026) Created 5/19/26

TREASURY/IRS AND OMB USE ONLY DRAFT
Page 2

Form 8610 (2026)

General Instructions
Section references are to the Internal Revenue Code unless
otherwise noted.

Future Developments
For the latest information about developments related to Form
8610 and its instructions, such as legislation enacted after they
were published, go to www.irs.gov/Form8610.

What’s New
The population component of the state housing credit ceiling for
2026 is the greater of $3.416 times the state’s population or
$3,953,600.
Housing credit agencies use Form 8610 to transmit Forms 8609,
Low-Income Housing Credit Allocation and Certification, and
Schedules A (Form 8610) to the IRS. Form 8610 is also used to
report the dollar amount of housing credits allocated during the
calendar year. The housing credit agency must not allocate
more credits than it is authorized to allocate during the calendar
year.
Generally, the state housing credit ceiling for 2026 for any
state is the sum of:
1. The larger of $3,953,600 or $3.416 multiplied by the state’s
population;

When To File
File the 2026 Form 8610 with accompanying Forms 8609 (with
only Part I completed) and Schedules A (Form 8610) by
February 28, 2027.

Where To File
Send Form 8610 and attached forms and schedules to:
Department of the Treasury
Internal Revenue Service Center
Philadelphia, PA 19255-0549

Penalty
The $100 penalty under section 6652(j) applies to any failure to
file Form 8610 when due.

Specific Instructions

2. The amount of state housing credit ceiling returned in 2026
from allocations made prior to 2026;

Note: The primary housing credit agency may rely on
information provided by any constitutional home rule city or
local housing credit agency under Temporary Regulations
section 1.42-1T(c)(3) or (4).

3. The amount, if any, allocated to the state from the National
Pool; plus

To ensure that Form 8610 is correctly processed, attach all
forms and schedules to Form 8610 in the following order.

4. The unused state housing credit ceiling, if any, for 2025.
Note: For 2026, because of the timing of the publication of Rev.
Proc. 2026-9, any amount of unused housing credit carryover
published in that revenue procedure that a qualified state fails to
allocate before the close of 2025 will not be considered in
determining whether that state qualifies for an allocation of
unused housing credit carryover for calendar year 2026.
See Regulations section 1.42-14 for more information.

Who Must File
Any housing credit agency authorized to make an allocation of
the credit (even if no credit is actually allocated) on a Form 8609
or carryover allocation reported on a Schedule A (Form 8610) to
an owner of a qualified low-income building during the calendar
year must complete and file Form 8610. In states with multiple
housing credit agencies (including states with constitutional
home rule cities), the agencies must coordinate and file one
Form 8610.
If a housing credit agency has granted any project relief for
carryover allocations discussed in section 6 of Rev. Proc.
2014-49, 2014-37 I.R.B. 535, the agency must attach to Form
8610 a copy of Schedule A (Form 8610) for each project for
which it has approved relief. The attached copy of Schedule A
(Form 8610) must have the box checked that indicates the
housing credit agency granted carryover allocation relief under
Rev. Proc. 2014-49. Do not check the amended box. The
housing credit agency should only include Schedules A (Form
8610) for projects receiving approval of the carryover allocation
relief since the agency last filed Form 8610. The information
from these particular Schedules A (Form 8610) isn’t included on
any line in Part I or Part II of Form 8610.
If a housing credit agency has granted any project relief to toll
the beginning of the first year of the credit period as discussed
in section 10 of Rev. Proc. 2014-49, the agency must attach to
the Form 8610 filed for the calendar year in which the President

1. Forms 8609.
2. Schedules A (Form 8610), not including those for projects
approved for carryover allocation relief under Rev. Proc.
2014-49.
3. Schedules A (Form 8610) for projects approved for
carryover allocation relief under Rev. Proc. 2014-49.

Amended Report
If this is an amended Form 8610, check the “amended report”
box. Use the same version of the form that was originally filed
(for example, a 2026 Form 8610 to amend the 2026 report, a
2025 Form 8610 to amend the 2025 report, etc.).
Complete only those lines that are being amended by entering
the correct information. Attach any additional documentation
necessary to explain why an amended Form 8610 is being filed.

Part I
Line 1
Enter the total number of Forms 8609 attached to this Form
8610 that were used to allocate credit during 2026. Don’t
include Forms 8609 issued to taxpayers that reflect credit
allocations made prior to 2026 on section 42(h)(1)(E) or 42(h)(1)
(F) carryover allocation documents.

Line 2
Enter the total number of Forms 8609 attached to this Form
8610 for credit allocations made prior to 2026 on section 42(h)
(1)(E) or 42(h)(1)(F) carryover allocation documents.

Line 3
Enter the total number of Forms 8609 attached to this Form
8610 for credits attributable to projects financed by tax-exempt
bonds subject to the volume cap under section 42(h)(4).

DRAFT — DO NOT FILE

DRAFT — DO NOT FILE

Purpose of Form

declared the area a major disaster area a statement containing
the following information: (1) the name, address, and TIN of the
building owner; (2) the address of the building; (3) the building
identification number (BIN); and (4) the agency-approved first
year of the credit period. The statement should be labeled
“Relief Under Section 10 of Rev. Proc. 2014-49.” The statement
should be signed by an agency-authorized official and a copy of
the statement should be provided to the building owner.

TREASURY/IRS AND OMB USE ONLY DRAFT
Page 3

Form 8610 (2026)

Part II
Line 7b
A state’s population is determined according to section 146(j).
See Notice 2026-22, 2026-15 I.R.B. 802, for applicable
population figures.

Line 7c
Don’t include on this line allocations made and returned in the
same year.

Line 7d
Enter the “Amount Allocated,” if any, for your state in Rev. Proc.
2026-XX.

Line 7f

Line 7g
This is the state housing credit ceiling available for allocations
during 2026.

Line 7h
Not more than 90% of the line 7g amount is allowed to be
allocated to projects other than qualified low-income housing
projects described in section 42(h)(5)(B).
Enter the sum of the following amounts.
• Any amount reported on line 1b of an attached Form 8609
with box 6f checked.
• Any amount reported on line 5 of an attached Schedule A
(Form 8610) with question 3b answered “Yes.”

Lines 8a and 8b
Enter on the applicable line the dollar amount actually allocated
during 2026. Don’t include the following.
• Credits allowed to tax-exempt bond financed projects under
section 42(h)(4). These credits don’t count against the total state
housing ceiling authorized on line 7g.
• Amounts allocated and returned during the year, unless such
amounts are reallocated by the close of the year.

Paperwork Reduction Act Notice
We ask for the information on this form to carry out the Internal
Revenue laws of the United States. You are required to give us
the information. We need it to ensure that you are complying
with these laws and to allow us to figure and collect the right
amount of tax.
You are not required to provide the information requested on
a form that is subject to the Paperwork Reduction Act unless
the form displays a valid OMB control number. Books or
records relating to a form or its instructions must be retained as
long as their contents may become material in the
administration of any Internal Revenue law. Generally, tax
returns and return information are confidential, as required by
section 6103.
The time needed to complete and file the following forms will
vary depending on individual circumstances. The estimated
average times are:

Recordkeeping

.

.

Form 8610

Schedule A
(Form 8610)

.

.

7 hr., 39 min.

3 hr., 49 min.

Learning about the law
or the form . . . . .

.

1 hr., 59 min.

24 min.

Preparing and sending
the form to the IRS . .

.

2 hr., 12 min.

28 min.

If you have comments concerning the accuracy of these time
estimates or suggestions for making this form simpler, we would
be happy to hear from you. You can send us comments from
www.irs.gov/FormComments. Or you can write to the Internal
Revenue Service, Tax Forms and Publications Division, 1111
Constitution Ave. NW, IR-6526, Washington, DC 20224. Don’t
send the form to this office. Instead, see Where To File, earlier.

DRAFT — DO NOT FILE

DRAFT — DO NOT FILE

If the 2025 Form 8610 was amended, enter the amount (if any)
from the amended Form 8610, line 11.

On line 8a, enter the total amounts reported on all Forms
8609, Part I, line 1b, that are included on line 1 of this Form
8610. On line 8b, enter the total amounts reported as carryover
allocations that are included on line 5 of this Form 8610.