TD 8302 - Low-Income Housing Credit for Federally-assisted Buildings

These previously approved final regulations are for the rule requires the taxpayer (low-income building owner) to seek a waiver in writing from the IRS concerning low-income buildings acquired during a special 10-year period in order to avert a claim against a Federal mortgage insurance fund.

The latest form for TD 8302 - Low-Income Housing Credit for Federally-assisted Buildings expires 2021-04-30 and can be found here.