Form 8693 - Low-Income Housing Credit Disposition Bond or Treasury Direct Account Application

Form 8693 is needed per IRC section 42(j)(6) to post bond or establish a Treasury Direct Account and waive the recapture requirements under section 42(j) for certain disposition of a building on which the low-income housing credit was claimed. Internal Revenue regulations section 301.7101-1 requires that the posting of a bond must be done on the appropriate form as determined by the Internal Revenue Service.

The latest form for Form 8693 - Low-Income Housing Credit Disposition Bond or Treasury Direct Account Application expires 2022-04-30 and can be found here.