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Federal forms, ICRs, and supporting documents

OMB control number

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 · TREAS/IRS.

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 2027-10-31 and is listed under ICR 202405-1545-007.

Latest Forms, Documents, and Supporting Material

Latest forms, documents, and information collections
DocumentType
Form 8330 Form 8330 - Issuer's Quarterly Information Return for Mortgage Credit Certificates (MCCs)Form and Instruction
Form 8329 Form 8329, Lender's Information Return for Mortgage Credit Certificates (MCCs)Form and Instruction
Supporting Statement-1545-0922-Clean.docxSupporting Statement A
Form 8330 - Issuer's Quarterly Information Return for Mortgage Credit Certificates (MCCs) Form and Instruction
Form 8329, Lender's Information Return for Mortgage Credit Certificates (MCCs) Form and Instruction

All Historical Document Collections

Historical document collections
ReferenceFilingReceivedConcludedAction
202405-1545-007 Extension without change of a currently approved collection 2024-07-31
202102-1545-011 Extension without change of a currently approved collection 2021-04-29 Approved without change
201801-1545-013 Extension without change of a currently approved collection 2018-03-27 Approved without change
201411-1545-063 Extension without change of a currently approved collection 2014-12-31 Approved without change
201110-1545-026 Extension without change of a currently approved collection 2011-10-27 Approved without change
200804-1545-011 Extension without change of a currently approved collection 2008-08-29 Approved without change
200505-1545-021 Extension without change of a currently approved collection 2005-05-23 Approved without change
200205-1545-007 Extension without change of a currently approved collection 2002-05-15 Approved without change
199906-1545-009 Extension without change of a currently approved collection 1999-06-11 Approved without change
199608-1545-009 Extension without change of a currently approved collection 1996-08-27 Approved without change
199508-1545-051 Extension without change of a currently approved collection 1995-08-16 Approved without change
199301-1545-031 Revision of a currently approved collection 1993-01-29 Approved without change
199005-1545-026 Revision of a currently approved collection 1990-05-11 Approved without change
198909-1545-039 No material or nonsubstantive change to a currently approved collection 1989-09-07 Approved with change
198710-1545-021 No material or nonsubstantive change to a currently approved collection 1987-10-26 Approved with change
198708-1545-042 Revision of a currently approved collection 1987-08-27 Approved without change
198508-1545-002 Revision of a currently approved collection 1985-08-16 Approved without change
198505-1545-004 Revision of a currently approved collection 1985-05-24 Approved without change
198503-1545-010 New collection (Request for a new OMB Control Number) 1985-03-27 Approved without change

OMB Details

Form 8329, Lender's Information Return for Mortgage Credit Certificates (MCCs)

Federal Enterprise Architecture: General Government - Taxation Management

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

Review document collections for all forms, instructions, and supporting documents - including paper/printable forms.