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 2011)
Department of the Treasury
Attach to Form 8610.
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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 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
Lines 6a, b, and c
box checked that indicates the housing
credit agency granted carryover
Complete these lines only if both of the
Section references are to the Internal
allocation relief under Rev. Proc.
following apply.
Revenue Code unless otherwise noted.
2007-54. The housing credit agency
• There is a binding agreement between
should only include Schedules A (Form
What’s New
the housing credit agency and the
8610) for projects receiving approval of
building owner for a specific housing
the carryover allocation relief since the
Line 3b has been added to this
credit dollar amount.
agency last filed Form 8610. The
schedule. The new line asks you to
information from these particular
• An election is made to use an
check a box to indicate whether or not
Schedules A (Form 8610) are not
applicable percentage for a month other
the carryover allocation is subject to the
included on any line in Part I or Part II of
than the month in which the property is
nonprofit set-aside under section
Form 8610.
placed in service.
42(h)(5).
Specific Instructions
See Regulations sections 1.42-6 and
Purpose of Form
1.42-8 for requirements that must be
met.
Line 4
State housing credit agencies use
Schedule A (Form 8610) to report
BINs for Buildings Included
Enter the date of allocation. This is the
carryover allocations.
date the authorized official of the state
in the Carryover Allocation
Major Disaster Declarations
housing agency signs and dates the
Enter the building identification number
carryover allocation document.
Issued After July 1, 2007
(BIN) for each building covered by this
Line 5
carryover allocation. If the carryover
If a housing credit agency has granted
allocation was made under section
Enter the amount of carryover allocation.
any project relief for carryover
If you checked the “building based” box
42(h)(1)(E) for a single building, enter only
allocations discussed in section 5 of
on line 3a, enter the amount of credit
one BIN. If a carryover allocation was
Rev. Proc. 2007-54, 2007-31 I.R.B. 293,
allocated to the building under section
made under section 42(h)(1)(F) on a
the agency must attach to Form 8610 a
42(h)(1)(E). If you checked the “project
project basis that includes more than
copy of the Schedule A (Form 8610) for
based” box on line 3a, enter the amount
one building, enter the BIN for each
the projects for which it has approved
of credit allocated to all the buildings in
building covered by the carryover
relief. These attached copies of
the project under section 42(h)(1)(F).
allocation. If the carryover allocation
Schedule A (Form 8610) must have the
covers more buildings than spaces
provided, attach a statement reporting
the additional BINs.
For Paperwork Reduction Act Notice, see the instructions for Form 8610.
Cat. No. 30065T
Schedule A (Form 8610) (Rev. 12-2011)
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