Form 8610 - Annual Low-Income Housing Credit Agencies Report
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1
28610
Annual Low-Income Housing
OMB No. 1545-0990
Form
Credit Agencies Report
2006
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
Reconciliation of Attached Forms and Schedules
1
1
Enter the number of attached Forms 8609 used to allocate credit in 2006
2a
Enter the number of attached Forms 8609 for credits (1) allocated prior to 2006 and (2)
2a
attributable under section 42(h)(4) to projects financed by tax-exempt bonds
b Enter the total dollars allowed to those projects described in 2a(2) above
3
3
Enter the number of attached Schedules A (Form 8610) reporting 2006 carryover allocations
4
Total number of attached forms and schedules. Add lines 1, 2a, and 3
4
Part II
Reconciliation of Credit Ceilings and Allocations (see instructions)
5a Alabama, Louisiana, and Mississippi ONLY—additional housing credit dollar amount: enter
the lesser of $18.00 multiplied by the portion of the state’s population in the GO Zone or
the amount allocated in the GO Zone in 2006
5a
b
Florida and Texas ONLY—additional housing credit dollar amount: enter
5b
$3,500,000
5c
Enter the greater of $1.90 multiplied by the state’s population or $2,190,000
c
5d
d
Add lines 5b and 5c
5e
e
Enter the amount of credit ceiling returned in 2006 from allocations prior to 2006
5f
f
Enter the amount (if any) allocated to the state from the 2006 National Pool
5g
g
Add lines 5d, 5e, and 5f
5h
h
Enter the unused state housing credit ceiling (if any) from the 2005 Form 8610, line 9
5i
i
Total state housing credit ceiling for 2006. Add lines 5a, 5g, and 5h
Enter the total amount included in line 5i allocated during 2006 to qualified nonprofit
j
organizations under section 42(h)(5)
$
6a Enter the total dollar amount of credits from Forms 8609 used to allocate
6a
credit in 2006
b Enter the total dollar amount of credits from Schedules A (Form 8610),
6b
line 5
6c
c
Total credits allocated during 2006. Add lines 6a and 6b (cannot exceed line 5i)
6d
d Subtract line 5a from line 6c
7
7
Enter the smaller of line 5h or line 6d
8
8
Subtract line 7 from line 6d
9
State’s unused housing credit ceiling carryover to 2007. Subtract line 8 from line 5g. If
9
zero or less, enter zero
10
Unused 2005 carryover assigned to 2007 National Pool. Subtract line 7 from line 5h
10
Part III
Compliance With Low-Income Housing Requirements (see instructions)
11
Does the state’s qualified allocation plan in effect for 2006 include compliance monitoring procedures as
required in section 42(m)(1)(B)(iii) and Regulations section 1.42-5(a)(2), including monitoring for habitability
standards through regular site visits? (If “No,” attach an explanation.)
Yes
No
12
Has the housing credit agency, for 2006 (or its most recent 12-month operating period), complied with
all applicable requirements under the compliance monitoring procedures in its qualified allocation plan?
(If “No,” attach an explanation.)
Yes
No
13
Has the housing credit agency, for 2006 (or its most recent 12-month operating period), complied with
the requirements of its monitoring procedures to fulfill its notification of noncompliance responsibilities
under Regulations section 1.42-5(e)? (If “No,” attach an explanation.)
Yes
No
14a
14a
Number of projects subject to monitoring for which all buildings were placed in service before 2004
b
Number of projects on line 14a that have had on-site inspections of all buildings in the last
14b
3 calendar years
c
Number of projects on line 14a for which at least 20% of the low-income units have been inspected
14c
and reviewed in the last 3 calendar years as required by Regulations section 1.42-5(c)(2)(ii)(B)
15a
15a
Number of projects for which the last building was placed in service in 2004
15b
b
Number of projects on line 15a for which all buildings have had on-site inspections
Number of projects on line 15a for which at least 20% of the low-income units have been
c
inspected and reviewed as required by Regulations section 1.42-5(c)(2)(ii)(A)
15c
8610
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 63982F
Form
(2006)
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