Form 8329, Lender's Information Return for Mortgage Credit Certificates (MCCs); Form 8330, Issuer's Quarterly Information Return for Mortgage Credit Certificates (MCCs)

OMB 1545-0922

OMB 1545-0922

Mortgage Credit Certificates provide qualified holders of the certificates with a credit against income tax liability. In general, an Issuer elects to establish a mortgage credit certificate program in lieu of issuing qualified mortgage revenue bonds. Section 25 of the Code permits states and political subdivisions to elect to issue Mortgage Credit Certificates in lieu of qualified mortgage revenue bonds. Form 8329 is used by lending institutions and Form 8330 is used by state and local governments to report on mortgage credit certificates (MCCs) authorized under IRC Section 25. IRS matches the information supplied by lenders and issuers to ensure that the credit is computed properly.

The latest form for Form 8329, Lender's Information Return for Mortgage Credit Certificates (MCCs); Form 8330, Issuer's Quarterly Information Return for Mortgage Credit Certificates (MCCs) expires 2021-04-30 and can be found here.

All Historical Document Collections
Extension without change of a currently approved collection 2021-04-29
Approved without change
Extension without change of a currently approved collection 2018-03-27
Approved without change
Extension without change of a currently approved collection 2014-12-31
Approved without change
Extension without change of a currently approved collection 2011-10-27
Approved without change
Extension without change of a currently approved collection 2008-08-29
Approved without change
Extension without change of a currently approved collection 2005-05-23
Approved without change
Extension without change of a currently approved collection 2002-05-15
Approved without change
Extension without change of a currently approved collection 1999-06-11
Approved without change
Extension without change of a currently approved collection 1996-08-27
Approved without change
Extension without change of a currently approved collection 1995-08-16
Approved without change
Revision of a currently approved collection 1993-01-29
Approved without change
Revision of a currently approved collection 1990-05-11
Approved with change
No material or nonsubstantive change to a currently approved collection 1989-09-07
Approved with change
No material or nonsubstantive change to a currently approved collection 1987-10-26
Approved without change
Revision of a currently approved collection 1987-08-27
Approved without change
Revision of a currently approved collection 1985-08-16
Approved without change
Revision of a currently approved collection 1985-05-24
Approved without change
New collection (Request for a new OMB Control Number) 1985-03-27
OMB Details

Form 8329, Lender's Information Return for Mortgage Credit Certificates (MCCs); Form 8330, Issuer's Quarterly Information Return for Mortgage Credit Certificates (MCCs)

Federal Enterprise Architecture: General Government - Taxation Management

Form 8329Lender's Information Return for Mortgage Credit Certificates (MCCs)Fillable PrintableForm and instruction

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