Form 8823 - Low-Income Housing Credit Agencies Report Of Noncompliance Or Building Disposition
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48823
Low-Income Housing Credit Agencies
OMB No. 1545-1204
Form
Report of Noncompliance or Building Disposition
Check here if this is an
(Rev. September 2015)
Note: File a separate Form 8823 for each building that is disposed of or goes out of compliance.
amended return
Department of the Treasury
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Information about Form 8823 is available at
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Internal Revenue Service
IRS Use Only
1
Building name (if any). Check if item 1 differs from Form 8609
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Street address
City or town, state, and ZIP code
2
Building identification number (BIN)
3
Owner’s name. Check if item 3 differs from Form 8609
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Street address
City or town, state, and ZIP code
4
Owner’s taxpayer identification number
EIN
SSN
$
5
Total credit allocated to this BIN
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6
If this building is part of a multiple building project, enter the number of buildings in the project .
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7 a
Total number of residential units in this building .
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b
Total number of low-income units in this building
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c
Total number of residential units in this building determined to have noncompliance issues
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d
Total number of units reviewed by agency (see instructions)
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8
Date building ceased to comply with the low-income housing credit provisions (see instructions) (MMDDYYYY)
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9
Date noncompliance corrected (if applicable) (see instructions) (MMDDYYYY) .
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10
Check this box if you are filing only to show correction of a previously reported noncompliance problem
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Out of
Noncompliance
11
Check the box(es) that apply:
compliance
corrected
a
Household income above income limit upon initial occupancy .
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b
Owner failed to correctly complete or document tenant’s annual income recertification
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c
Violation(s) of the UPCS or local inspection standards (see instructions) (attach explanation) .
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d
Owner failed to provide annual certifications or provided incomplete or inaccurate certifications .
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e
Changes in Eligible Basis or the Applicable Percentage (see instructions)
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f
Project failed to meet minimum set-aside requirement (20/50, 40/60 test) (see instructions)
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g
Gross rent(s) exceed tax credit limits
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h
Project not available to the general public (see instructions) (attach explanation)
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i
Violation(s) of the Available Unit Rule under section 42(g)(2)(D)(ii) .
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j
Violation(s) of the Vacant Unit Rule under Reg. 1.42-5(c)(1)(ix) .
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k
Owner failed to execute and record extended-use agreement within time prescribed by section 42(h)(6)(J) .
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l
Low-income units occupied by nonqualified full-time students .
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m Owner did not properly calculate utility allowance
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n
Owner has failed to respond to agency requests for monitoring reviews .
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o
Low-income units used on a transient basis (attach explanation) .
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p
Building is no longer in compliance nor participating in the section 42 program (attach explanation) .
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q
Other noncompliance issues (attach explanation)
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12
Additional information for any item above. Attach explanation and check box
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Building disposition by
13 a
Sale
Foreclosure
Destruction
Other (attach explanation)
Date of disposition (MMDDYYYY)
b
c
New owner’s name
d New owner’s taxpayer identification number
EIN
SSN
Street address
14 Name of contact person
City or town, state, and ZIP code
15 Telephone number of contact person
Ext.
Under penalties of perjury, I declare that I have examined this report, including accompanying statements and schedules, and to the best of my knowledge and belief, it is
true, correct, and complete.
Signature of authorizing official
Print name and title
Date (MMDDYYYY)
8823
For Paperwork Reduction Act Notice, see instructions.
Form
(Rev. 9-2015)
Cat. No. 12308D
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