Aug 27, 2025 · Owners of residential low-income rental buildings are allowed a low-income housing credit for each qualified building over a 10-year credit period. Form 8609 can be used to obtain a …

Form 8609 is the IRS document that credit allocating agencies give to property owners as evidence that the owner is eligible to claim low-income housing tax credits (LIHTCs).

IRS Form 8609 contains a treasure trove of information. Regardless of your level of knowledge or experience of Low-Income Housing Tax Credits (LIHTC), the 8609 will have pertinent information to …

This article provides a step-by-step guide on how to complete IRS Form 8609, covering every line to help property owners claim the Low-Income Housing Tax Credit (LIHTC) correctly.

Nov 25, 2025 · Form 8609 is the foundational IRS document for the LIHTC program, certifying that a building is part of a qualified low-income housing project. A separate Form 8609 is required for every …

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.

Learn about Form 8609: Low Income Housing Credit Allocation And Certification Guide– understanding key concepts and procedures.

Form 8609 can be used to obtain a housing credit allocation from the housing credit agency. A separate Form 8609 must be issued for each building in a multiple building project.

Mar 21, 2025 · The cost certification is required for the IRS Form 8609 to be issued, which allows the owner to claim the LIHTCs. This report certifies how much money was spent on the construction and …

All owners of Low-Income Housing Tax Credit (HTC) projects must complete a final application for submission to Minnesota Housing (or Suballocator) to receive an HTC Allocation Certification - IRS …