Form 8610 - Annual Low-Income Housing Credit Agencies Report 2000 printable pdf download

8610

Annual Low-Income Housing

OMB No. 1545-0990

Form

Credit Agencies Report

2000

Department of the Treasury

Under section 42(l)(3) of the Internal Revenue Code

Internal Revenue Service

Name and address of housing credit agency

Employer identification number of agency

Check box if amended report

Part I

Number of Attached Forms and Documents

Enter the number of attached Forms 8609 used to allocate credit in 2000

Enter the number of attached Forms 8609 for credits allocated prior to 2000 and credits

attributable under section 42(h)(4) to projects financed by tax-exempt bonds

Enter the number of attached Schedule(s) A (Form 8610) reporting carryover allocations used

to allocate credit in 2000

Total number of attached forms and documents. Add lines 1, 2, and 3

Part II

Reconciliation of Credit Ceiling and Allocations

State housing credit ceiling available for allocations during 2000 (see instructions):

a Multiply $1.25 by the state population

Enter the amount of state housing credit ceiling returned in 2000

from allocations made prior to 2000

Add lines 5a and 5b

Enter the unused state housing credit ceiling (if any) from the 1999 Form 8610, line 7

Enter the amount (if any) allocated to the state from the 2000 National Pool

Total state housing credit ceiling. Add lines 5c through 5e (see instructions)

Credits allocated during 2000:

a Enter the total dollar amount of credits from Forms 8609 reported on line 1

b Enter the total dollar amount of credits from Schedule(s) A (Form 8610) reported on line 3

Total credits allocated during 2000. Add lines 6a and 6b. This amount cannot exceed the

amount on line 5f

Enter the smaller of line 5c or line 6c

Subtract line 7 from line 6c

Unused state housing credit ceiling carryover to 2001. Subtract line 7 from line 5c

Unused housing credit carryover assigned for use in the 2001 National Pool. Subtract line 8

from line 5d. If zero or less, enter -0-

Enter the aggregate dollars allowed to projects financed by tax-exempt bonds (see

instructions)

Enter the state housing credit ceiling allocated to qualified nonprofit organizations (see

instructions)

Under penalties of perjury, I declare that I have examined this report and accompanying forms, schedules, binding agreements, and election statements, and other

attachments, and to the best of my knowledge and belief, they are true, correct, and complete.

Signature of Authorizing Official

Print Name and Title

Date

General Instructions

binding agreements and election

3. The unused state housing credit

statements to the IRS. Form 8610 is

ceiling (if any) for the preceding calendar

Section references are to the Inter nal

also used to report the dollar amount of

year, plus

Revenue Code unless otherwise noted.

housing credits allocated during the

4. The amount (if any) allocated to the

calendar year. The housing credit agency

state from the National Pool.

A Change To Note

must not allocate more credits than it is

See Regulations section 1.42-14 for

Use new Schedule A (Form 8610) to

authorized to allocate during the

more information.

report carryover allocations of

calendar year.

Who Must File

low-income housing credit.

Generally, the state housing credit

ceiling for any state is the sum of:

Any housing credit agency authorized to

Purpose of Form

make an allocation of the credit (even if

1. $1.25 multiplied by the state’s

Housing credit agencies use Form 8610

no credit is actually allocated) on a Form

population,

to transmit Form(s) 8609, Low-Income

8609 or carryover allocation on a

2. The amount of state housing credit

Housing Credit Allocation Certification,

Schedule A (Form 8610) to an owner of

ceiling credits returned in the year (from

(including Form(s) 8609 issued for

a qualified low-income building during

prior years’ allocations),

allocations under sections 42(h)(1)(E) and

the calendar year must complete and file

42(h)(1)(F)), Schedule(s) A (Form 8610),

Form 8610. In states with multiple

and applicable section 42(b)(2)(A)(ii)

8610

For Paperwork Reduction Act Notice, see back of form.

Cat. No. 63982F

Form

(2000)

Form 8610 - Annual Low-Income Housing Credit Agencies Report 2000

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