Form 8609 - Low-Income Housing Credit Allocation And Certification
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18609
Low-Income Housing Credit Allocation
and Certification
Form
OMB No. 1545-0988
(Rev. December 2016)
Information about Form 8609 and its separate instructions is at
Department of the Treasury
▶
Internal Revenue Service
Part I
Allocation of Credit
Check if:
Addition to Qualified Basis
Amended Form
A
Address of building (do not use P.O. box) (see instructions)
B
Name and address of housing credit agency
C
Name, address, and TIN of building owner receiving allocation
D
Employer identification number of agency
E
Building identification number (BIN)
TIN
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1 a Date of allocation
b Maximum housing credit dollar amount allowable .
1b
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2
2
Maximum applicable credit percentage allowable (see instructions) .
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3a Maximum qualified basis .
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3a
b Check here
if the eligible basis used in the computation of line 3a was increased under
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the high-cost area provisions of section 42(d)(5)(B). Enter the percentage to which the eligible
basis was increased (see instructions)
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3b
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Percentage of the aggregate basis financed by tax-exempt bonds. (If zero, enter -0-.)
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5
Date building placed in service .
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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
d
e
Sec. 42(e) rehabilitation expenditures not federally subsidized
Sec. 42(e) rehabilitation expenditures federally subsidized
f
Allocation subject to nonprofit set-aside under sec. 42(h)(5)
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
7
Eligible basis of building (see instructions) .
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8a Original qualified basis of the building at close of first year of credit period
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8a
b Are you treating this building as part of a multiple building project for purposes of section 42
(see instructions)? .
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Yes
No
9a If box 6a or box 6d is checked, do you elect to reduce eligible basis under section 42(i)(2)(B)?
Yes
No
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)? .
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Yes
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))
Yes
No
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b Elect not to treat large partnership as taxpayer (section 42(j)(5)) .
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Yes
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c Elect minimum set-aside requirement (section 42(g)) (see instructions)
20-50
40-60
25-60 (N.Y.C. only)
d Elect deep rent skewed project (section 142(d)(4)(B)) (see instructions) .
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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
8609
For Privacy Act and Paperwork Reduction Act Notice, see separate instructions.
Form
(Rev. 12-2016)
Cat. No. 63981U
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