Low-Income Housing Credit – Forms 8609 and 8609-A

 

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.

Form 8609-A will show you if you meet the provisions — and if you do, it will calculate the credit amount.

You should request a copy of Form 8609: Low-Income Housing Credit Allocation Certification for each building that qualifies for the credit. This form comes from the appropriate housing credit agency. You only have to file the original Form 8609 once, with your first Form 8609-A. Each year you claim the credit, you’ll file a Form 8609-A for each building that qualifies.

To learn more, see the Form 8609-A: Annual Statement for Low-Income Housing Credit at www.irs.gov.

Related Topics

Related Resources

Am I Eligible For The Lifetime Learning Credit?

Can you claim the Lifetime Learning Credit for continuing education classes? Learn more from the tax experts at H&R Block.

Top 7 Things Same-Sex Couples Need to Know About Marriage and Taxes

Since the Division of Marriage Act (DOMA) passed, there are some tax updates for same-sex couples. Learn more with the experts at H&R Block.

What Do Taxes and TSA PreCheck Have in Common?

Your life may get a little easier when you apply for TSA PreCheck enrollment. Find out what TSA PreCheck and taxes have in common at H&R Block.

Qualified Electric Vehicle Tax Credit

Wondering how to claim a qualified electric vehicle credit? Learn more about this tax credit and the cars that qualify from the tax experts at H&R Block.