OMB.report

Federal forms, ICRs, and supporting documents

OMB control number

Buildings qualifying for carryover allocations

OMB 1545-0990 ยท TREAS/IRS.

OMB 1545-0990

State housing credit agencies (Agencies) are required by Internal Revenue Code section 42(l)(3) to report annually the amount of low-income housing credits that they allocated to qualified buildings during the year. Agencies report the amount allocated to the building owners and to the IRS in Part I of Form 8609. Carryover allocations are reported to the Agencies in carryover allocation documents. The Agencies report the carryover allocations to the IRS on Schedule A (Form 8610). Form 8610 is a transmittal and reconciliation document for Forms 8609, Schedule A (Form 8610), binding agreements, and election statements.

The latest form for Buildings qualifying for carryover allocations expires 2029-09-30 and is listed under ICR 202604-1545-002.

View the official OMB control history on Reginfo.gov.

Latest Forms, Documents, and Supporting Material

Latest forms, documents, and information collections
DocumentType
Form SCH A (Form 8610) Carryover Allocation of Low-Income Housing CreditForm
Form 8610 Annual Low-Income Housing Credit Agencies ReportForm and Instruction
2026 Supporting Statement (1545-0990).docxSupporting Statement A
2026 Supporting Statement (1545-0990).docxSupporting Statement A
Form 8610, Annual Low-Income Housing Credit Agencies Report, Schedule A (Form 8610), Carryover Allocation of Low-Income Housing Credit Form
Form 8610, Annual Low-Income Housing Credit Agencies Report, Schedule A (Form 8610), Carryover Allocation of Low-Income Housing Credit Form
Form 8610, Annual Low-Income Housing Credit Agencies Report, Schedule A (Form 8610), Carryover Allocation of Low-Income Housing Credit Form and Instruction
Form 8610, Annual Low-Income Housing Credit Agencies Report, Schedule A (Form 8610), Carryover Allocation of Low-Income Housing Credit Form and Instruction

All Historical Document Collections

Historical document collections
ReferenceFilingReceivedConcludedAction
202604-1545-002 Extension without change of a currently approved collection 2026-06-30
202302-1545-003 Extension without change of a currently approved collection 2023-03-31 Approved without change
201910-1545-016 Extension without change of a currently approved collection 2020-01-31 Approved without change
201610-1545-012 Extension without change of a currently approved collection 2016-11-22 Approved without change
201309-1545-009 Revision of a currently approved collection 2013-09-30 Approved without change
201007-1545-063 Extension without change of a currently approved collection 2010-07-29 Approved without change
200712-1545-023 No material or nonsubstantive change to a currently approved collection 2007-12-31 Approved without change
200701-1545-013 Revision of a currently approved collection 2007-04-11 Approved without change
200403-1545-027 Extension without change of a currently approved collection 2004-03-25 Approved without change
200310-1545-030 No material or nonsubstantive change to a currently approved collection 2003-10-16 Approved without change
200301-1545-030 No material or nonsubstantive change to a currently approved collection 2003-01-22 Approved without change
200202-1545-027 No material or nonsubstantive change to a currently approved collection 2002-02-04 Approved without change
200103-1545-018 Extension without change of a currently approved collection 2001-03-23 Approved without change
200012-1545-004 Revision of a currently approved collection 2000-12-07 Approved without change
199809-1545-022 Extension without change of a currently approved collection 1998-09-24 Approved without change
199712-1545-045 No material or nonsubstantive change to a currently approved collection 1997-12-15 Approved without change
199612-1545-028 No material or nonsubstantive change to a currently approved collection 1996-12-12 Approved without change
199505-1545-054 Extension without change of a currently approved collection 1995-05-26 Approved without change
199410-1545-026 No material or nonsubstantive change to a currently approved collection 1994-10-18 Approved with change
199208-1545-013 Revision of a currently approved collection 1992-08-14 Approved without change
199201-1545-031 No material or nonsubstantive change to a currently approved collection 1992-01-23 Approved with change
199102-1545-033 No material or nonsubstantive change to a currently approved collection 1991-02-27 Approved with change
199101-1545-026 No material or nonsubstantive change to a currently approved collection 1991-01-09 Approved with change
198912-1545-009 Revision of a currently approved collection 1989-12-07 Approved without change
198911-1545-027 No material or nonsubstantive change to a currently approved collection 1989-11-16 Approved with change
198905-1545-022 No material or nonsubstantive change to a currently approved collection 1989-05-02 Approved with change
198904-1545-037 No material or nonsubstantive change to a currently approved collection 1989-04-07 Approved with change
198708-1545-064 No material or nonsubstantive change to a currently approved collection 1987-08-24 Approved with change
198704-1545-008 New collection (Request for a new OMB Control Number) 1987-04-06 Approved without change