Official Federal Forms > Department Of Treasury
Form 8609 Low-Income Housing Credit Allocation And Certification 8609 - Official Federal Forms
|Form 8609 Low-Income Housing Credit Allocation And Certification Form. This is a national form and can be used in Department Of Treasury .||
|Get this form for FREE as a print-only pdf|
Form (Rev. October 2014) Department of the Treasury Internal Revenue Service 8609 Low-Income Housing Credit Allocation and Certification Information about Form 8609 and its separate instructions is at www.irs.gov/form8609. OMB No. 1545-0988 Part I Check if: A Allocation of Credit Addition to Qualified Basis Amended Form B Name and address of housing credit agency Address of building (do not use P.O. box) (see instructions) C Name, address, and TIN of building owner receiving allocation D Employer identification number of agency E Building identification number (BIN) TIN 1a 2 Date of allocation b Maximum housing credit dollar amount allowable . . . . . . . . . . 1b 2 3a % Maximum applicable credit percentage allowable (see instructions) . 1 % 3b Building located in the Gulf Opportunity (GO) Zone, Rita GO Zone, or Wilma GO Zone Section 42(d)(5)(B) high cost area provisions 4 4 Percentage of the aggregate basis financed by tax-exempt bonds. (If zero, enter -0-.) ... % 5 Date building placed in service . . . . . . . . . . . . . . . . 6 Check the boxes that describe the allocation for the building (check those that apply): a Newly constructed and federally subsidized b Newly constructed and not federally subsidized c Existing building Sec. 42(e) rehabilitation expenditures federally subsidized e Sec. 42(e) rehabilitation expenditures not federally subsidized d f Allocation subject to nonprofit set-aside under sec. 42(h)(5) 3a Maximum qualified basis . . . . . . . . . . . . . . . . . . . . . . . . b If the eligible basis used in the computation of line 3a was increased, check the applicable box and enter the percentage to which the eligible basis was increased (see instructions) . . . . Signature of Authorized Housing Credit Agency Official--Completed by Housing Credit Agency Only Under penalties of perjury, I declare that the allocation made is in compliance with the requirements of section 42 of the Internal Revenue Code, and that I have examined this form and to the best of my knowledge and belief, the information is true, correct, and complete. Signature of authorized official Name (please type or print) Date Part II First-Year Certification--Completed by Building Owners with respect to the First Year of the Credit Period 7 Eligible basis of building (see instructions) . . . . . . . . . . . . . . . . . . 7 8a Original qualified basis of the building at close of first year of credit period . . . . . . . 8a b Are you treating this building as part of a multiple building project for purposes of section 42 (see instructions)? . . . . . . . . . . . . . . . . . . . . . . . . . . Yes 9a If box 6a or box 6d is checked, do you elect to reduce eligible basis under section 42(i)(2)(B)? b For market-rate units above the average quality standards of low-income units in the building, do you elect to reduce eligible basis by disproportionate costs of non-low income units under section 42(d)(3)(B)? . Yes Yes No No No 10 Check the appropriate box for each election: Caution: Once made, the following elections are irrevocable. a Elect to begin credit period the first year after the building is placed in service (section 42(f)(1)) b Elect not to treat large partnership as taxpayer (section 42(j)(5)) . . . . . . . . . . 20-50 40-60 c Elect minimum set-aside requirement (section 42(g)) (see instructions) d Elect deep rent skewed project (section 142(d)(4)(B)) (see instructions) . . . . . . . . . Yes No Yes 25-60 (N.Y.C. only) 15-40 Under penalties of perjury, I declare that I have examined this form and accompanying attachments, and to the best of my knowledge and belief, they are true, correct, and complete. Signature Taxpayer identification number Date Name (please type or print) First year of the credit period Cat. No. 63981U Form 8609 (Rev. 10-2014) American LegalNet, Inc. www.FormsWorkFlow.com For Privacy Act and Paperwork Reduction Act Notice, see separate instructions.