OMB control number

Recapture of Low-Income Housing Credit

OMB 1545-1035 ยท TREAS/IRS.

OMB 1545-1035

IRC section 42 permits owners of residential rental projects providing low-income housing to claim a credit against their income tax. If the property is disposed of or it falls to meet certain requirements over a 15-year compliance period and a bond is not posted, the owner must recapture on Form 8611 part of the credit(s) taken in prior years.

The latest form for Recapture of Low-Income Housing Credit expires 2022-07-31 and is listed under ICR 201903-1545-003.

Latest Forms, Documents, and Supporting Material

Latest forms, documents, and information collections
DocumentType
Form 8611 Recapture of Low-Income Housing CreditForm and Instruction
2022 Supporting Statement 1545-1035.docxSupporting Statement A
Recapture of Low-Income Housing Credit Form and Instruction

All Historical Document Collections

Historical document collections
ReferenceFilingReceivedConcludedAction
202204-1545-015 Extension without change of a currently approved collection 2022-07-29 Approved without change
201903-1545-003 Revision of a currently approved collection 2019-05-31 Approved without change
201601-1545-012 Extension without change of a currently approved collection 2016-01-29 Approved without change
201210-1545-025 Extension without change of a currently approved collection 2012-11-30 Approved without change
200909-1545-017 Extension without change of a currently approved collection 2009-09-29 Approved without change
200606-1545-012 Extension without change of a currently approved collection 2006-06-08 Approved without change
200601-1545-037 No material or nonsubstantive change to a currently approved collection 2006-01-24 Approved without change
200409-1545-048 No material or nonsubstantive change to a currently approved collection 2004-09-23 Approved without change
200306-1545-014 Revision of a currently approved collection 2003-06-12 Approved without change
200007-1545-004 Extension without change of a currently approved collection 2000-07-05 Approved without change
199811-1545-013 No material or nonsubstantive change to a currently approved collection 1998-11-09 Approved without change
199707-1545-029 Extension without change of a currently approved collection 1997-07-23 Approved without change
199409-1545-007 Extension without change of a currently approved collection 1994-09-02 Approved without change
199111-1545-010 Revision of a currently approved collection 1991-11-15 Approved without change
198908-1545-057 No material or nonsubstantive change to a currently approved collection 1989-08-24 Approved with change
198903-1545-009 Revision of a currently approved collection 1989-03-09 Approved without change
198712-1545-008 New collection (Request for a new OMB Control Number) 1987-12-22 Approved without change