Recapture of Low-Income Housing Credit

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 can be found here.

Latest Forms, Documents, and Supporting Material

Document Name
Form 8611 Recapture of Low-Income Housing Credit Form and Instruction
2022 Supporting Statement 1545-1035.docx Supporting Statement A
Recapture of Low-Income Housing Credit Form and Instruction

All Historical Document Collections

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