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
| Document | Type |
|---|---|
| Form and Instruction | |
| Supporting Statement A | |
| Form and Instruction |