Form 8610 - Annual Low-Income Housing Credit Agencies Report - 2015
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38610
Annual Low-Income Housing Credit Agencies Report
OMB No. 1545-0990
2015
Form
Under section 42(l)(3) of the Internal Revenue Code.
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Department of the Treasury
Information about Form 8610 and its instructions is at
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Internal Revenue Service
Name of housing credit agency
Employer identification number of agency
Address of housing credit agency
Check box if amended
report
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FOR IRS USE ONLY
Part I
Reconciliation of Attached Forms and Schedules
1
Enter the number of attached Forms 8609 used to allocate credit in 2015
1
2 a Enter the total number of attached Forms 8609 for credits
(1) allocated prior to 2015 and (2) attributable under section
42(h)(4) to projects financed by tax-exempt bonds
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2a
b Enter the total dollar amount of credits attributable to projects
financed by tax-exempt bonds as described in 2a(2) above
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3
Enter the number of attached Schedules A (Form 8610)
reporting 2015 carryover allocations .
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4
Total number of attached forms and schedules. Add lines 1, 2a, and 3
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Part II
Reconciliation of Credit Ceilings and Allocations (see instructions)
5a Additional housing credit dollar amounts:
• Arkansas, Illinois, Indiana, Iowa, Missouri, Nebraska, and Wisconsin only: Enter Midwestern disaster
area credits allocated in 2008, 2009, or 2010 that were both returned and reallocated in the
Midwestern disaster area in 2015.
• Louisiana and Texas only: Enter Hurricane Ike disaster area credits allocated in 2008, 2009, or 2010
that were both returned and reallocated in the Hurricane Ike disaster area in 2015 .
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5a
b Enter the larger of $2.30 multiplied by the state’s population or $2,680,000 .
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5b
c Enter the amount of credit ceiling returned in 2015 from allocations prior to 2015 (see instructions)
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5c
d Enter the amount (if any) allocated to the state from the 2015 National Pool .
5d
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e Add lines 5b, 5c, and 5d .
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5e
f
Enter the unused state housing credit ceiling (if any) from the 2014 Form 8610, line 9 .
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5f
5g
g Total state housing credit ceiling for 2015. Add lines 5a, 5e, and 5f .
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h Enter the total amount included in line 5g that was allocated during 2015 to qualified nonprofit
organizations under section 42(h)(5) (see instructions)
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$
6a Enter the total dollar amount of credits from Forms 8609 used to allocate credit in 2015
6a
b Enter the total dollar amount of credits from Schedules A (Form 8610), line 5
6b
c Total credits allocated during 2015. Add lines 6a and 6b (cannot exceed line 5g)
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6c
d Subtract line 5a from line 6c
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6d
7
Enter the smaller of line 5f or line 6d .
7
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8
Subtract line 7 from line 6d .
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8
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State’s unused housing credit ceiling carryover to 2016. Subtract line 8 from line 5e. If zero or less, enter -0-
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Unused 2014 carryover assigned to 2016 National Pool. Subtract line 7 from line 5f
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Part III
Compliance With Low-Income Housing Requirements (see instructions)
11
Does the state’s qualified allocation plan in effect for 2015 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.) .
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Yes
No
12
Has the housing credit agency, for 2015 (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 2015 (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.) .
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Yes
No
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Number of buildings subject to monitoring .
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Number of buildings for which compliance monitoring was completed .
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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.
Print Name and Title
Signature of Authorizing Official
Date
8610
For Paperwork Reduction Act Notice, see instructions.
Form
(2015)
Cat. No. 63982F
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