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 2026-07-31 and is listed under ICR 202302-1545-003.
Latest Forms, Documents, and Supporting Material
| Document | Type |
|---|---|
 Form SCH A (Form 8610) Carryover Allocation of Low-Income Housing Credit | Form |
| Form 8610 Annual Low-Income Housing Credit Agencies Report | Form and Instruction |
 2026 Supporting Statement (1545-0990).docx | Supporting 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 and Instruction |