Schedule A (Form 8610) - Carryover Allocation Of Low-Income Housing Credit
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1
2Carryover Allocation of
SCHEDULE A
(Form 8610)
Low-Income Housing Credit
OMB No. 1545-0990
(Rev. December 2013)
Attach to Form 8610.
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Department of the Treasury
Information about Schedule A (Form 8610) and its instructions is at
Internal Revenue Service
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Name of housing credit agency
Employer identification number of agency
Address of housing credit agency
Check box if housing credit
Check box if amended
carryover allocation
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agency granted carryover
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allocation relief under Rev.
FOR IRS USE ONLY
Proc. 2007-54
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2 Taxpayer identification number
1a
Name of building owner receiving carryover allocation
of building owner (include
dash or dashes)
1b
Address of building owner receiving carryover allocation
3 a Check if the carryover allocation is:
building based or
project based
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b Is the carryover allocation subject to the nonprofit set-aside
under section 42(h)(5)?
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Yes
No
4
Date of carryover allocation
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5
5
Amount of carryover allocation .
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6
If a binding agreement (see instructions) was entered into, enter the maximum applicable credit
percentage for:
a Acquisition cost .
6a
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b Rehabilitation expenses .
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c New construction expenses .
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6c
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Enter the number of BINs covered by this carryover allocation (also complete line 8 on page 2)
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General Instructions
Specific Instructions
The applicable percentage cannot be
less than 9% for any building that (1) is
Section references are to the Internal
Line 4
not federally subsidized and (2) is placed
Revenue Code unless otherwise noted.
in service after July 30, 2008, with
Enter the date of allocation. This is the
respect to housing credit dollar amount
Purpose of Form
date the authorized official of the state
allocations made before January 1,
housing agency signs and dates the
2014. See section 42(b)(2) and Notice
State housing credit agencies use
carryover allocation document.
2008-106, 2008-49 I.R.B. 1239.
Schedule A (Form 8610) to report
Line 5
carryover allocations.
BINs for Buildings Included
Enter the amount of carryover allocation.
Major Disaster Declarations
in the Carryover Allocation
If you checked the “building based” box
Issued After July 1, 2007
on line 3a, enter the amount of credit
Enter the building identification number
allocated to the building under section
(BIN) for each building covered by this
If a housing credit agency has granted
42(h)(1)(E). If you checked the “project
carryover allocation. If the carryover
any project relief for carryover
based” box on line 3a, enter the amount
allocation was made under section
allocations discussed in section 5 of
of credit allocated to all the buildings in
42(h)(1)(E) for a single building, enter only
Rev. Proc. 2007-54, 2007-31 I.R.B. 293,
the project under section 42(h)(1)(F).
one BIN. If a carryover allocation was
the agency must attach to Form 8610 a
made under section 42(h)(1)(F) on a
copy of the Schedule A (Form 8610) for
Lines 6a, b, and c
project basis that includes more than
the projects for which it has approved
Complete these lines only if both of the
one building, enter the BIN for each
relief. These attached copies of
following apply.
building covered by the carryover
Schedule A (Form 8610) must have the
allocation. If the carryover allocation
box checked that indicates the housing
• There is a binding agreement between
covers more buildings than spaces
credit agency granted carryover
the housing credit agency and the
provided, attach a statement reporting
allocation relief under Rev. Proc.
building owner for a specific housing
the additional BINs.
2007-54. The housing credit agency
credit dollar amount.
should only include Schedules A (Form
• An election is made to use an
8610) for projects receiving approval of
applicable percentage for a month other
the carryover allocation relief since the
than the month in which the property is
agency last filed Form 8610. The
placed in service.
information from these particular
See Regulations sections 1.42-6 and
Schedules A (Form 8610) are not
1.42-8 for requirements that must be
included on any line in Part I or Part II of
met.
Form 8610.
For Paperwork Reduction Act Notice, see the instructions for Form 8610.
Cat. No. 30065T
Schedule A (Form 8610) (Rev. 12-2013)
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