Form 8609-A -- Low-Income Housing Credit, Annual Statement in header of articles
Form 8609-A -- Low-Income Housing Credit, Annual Statement in content page of articles
Complete Form 8609-A before completing Form 8586 if both of these apply:
You own residential rental buildings that provide low-income housing.
You claim the low-income housing credit.
Completing Form 8609-A helps ensure compliance with the low-income housing provisions and calculates the credit amount.
For each building that qualifies for the credit, you should receive a copy of Form 8609: Low-Income Housing Credit Allocation Certification. This form should come from the appropriate housing credit agency. You’re required to file the original Form 8609 you received from the housing credit agency only once with your first Form 8609-A. For each year after when you claim the credit, complete a Form 8609-A for each building that qualifies.
To learn more, see the IRS instructions for Form 8609-A: Annual Statement for Low-Income Housing Credit.