Low-Income Housing Credit

OMB 1545-0984

The Tax Reform Act of 1986 (Code section 42) permits owners of residential rental projects providing low-income housing to claim a credit against income tax for part of the cost of constructing or rehabilitating such low-income housing. Form 8586 is used by taxpayers to compute the credit and by IRS to verify that the correct credit has been claimed.

The latest form for Low-Income Housing Credit expires 2022-08-31 and can be found here.

Latest Forms, Documents, and Supporting Material

Document Name
Form 8586 Low-Income Housing Credit Form and Instruction
2022 Supporting Statement 1545-0984lvd.docx Supporting Statement A
Low-Income Housing Credit Form and Instruction

All Historical Document Collections

202211-1545-007 Approved without change	Revision of a currently approved collection	2022-11-21
202204-1545-011 Improperly submitted and continue	Extension without change of a currently approved collection	2022-08-31
201902-1545-023 Approved without change	Revision of a currently approved collection	2019-06-25
201602-1545-037 Approved without change	Extension without change of a currently approved collection	2016-03-31
201301-1545-014 Approved without change	Extension without change of a currently approved collection	2013-02-21
200912-1545-005 Approved without change	Revision of a currently approved collection	2009-12-28
200610-1545-017 Approved without change	Extension without change of a currently approved collection	2006-10-26
200512-1545-040 Approved without change	No material or nonsubstantive change to a currently approved collection	2005-12-12
200409-1545-028 Approved without change	No material or nonsubstantive change to a currently approved collection	2004-09-08
200309-1545-028 Approved without change	Revision of a currently approved collection	2003-09-25
200111-1545-038 Approved without change	No material or nonsubstantive change to a currently approved collection	2001-11-29
200009-1545-014 Approved without change	Revision of a currently approved collection	2000-09-19
199810-1545-038 Approved without change	No material or nonsubstantive change to a currently approved collection	1998-10-02
199805-1545-007 Approved without change	Revision of a currently approved collection	1998-05-01
199710-1545-052 Approved without change	No material or nonsubstantive change to a currently approved collection	1997-10-30
199707-1545-044 Approved without change	No material or nonsubstantive change to a currently approved collection	1997-07-25
199607-1545-027 Approved without change	No material or nonsubstantive change to a currently approved collection	1996-07-20
199505-1545-007 Approved without change	Extension without change of a currently approved collection	1995-05-10
199309-1545-021 Approved with change	No material or nonsubstantive change to a currently approved collection	1993-09-09
199206-1545-004 Approved without change	Revision of a currently approved collection	1992-06-03
199112-1545-009 Approved with change	No material or nonsubstantive change to a currently approved collection	1991-12-10
198909-1545-003 Approved without change	Revision of a currently approved collection	1989-09-08
198812-1545-028 Approved with change	No material or nonsubstantive change to a currently approved collection	1988-12-22
198810-1545-009 Approved with change	No material or nonsubstantive change to a currently approved collection	1988-10-05
198807-1545-009 Approved without change	Revision of a currently approved collection	1988-07-13
198710-1545-024 Approved with change	No material or nonsubstantive change to a currently approved collection	1987-10-26
198708-1545-058 Approved with change	No material or nonsubstantive change to a currently approved collection	1987-08-14
198703-1545-052 Approved with change	No material or nonsubstantive change to a currently approved collection	1987-03-12
198701-1545-011 Approved without change	New collection (Request for a new OMB Control Number)	1987-01-14