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Form 8610 Annual Low Income Housing Credit Agencies Report under Section 42l3 of the Internal Revenue Code OMB No
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People also ask
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What is the low-income housing tax credit program in California?
The LIHTC program reduces the federal tax liability in exchange for the acquisition, rehabilitation, or construction of affordable rental housing units that will remain income and rent restricted over a long period (55 years for California). -
What is the IRS Form 8609?
Form 8609 can be used to obtain a housing credit allocation from the housing credit agency. A separate Form 8609 must be issued for each building in a multiple building project. Form 8609 is also used to signNow certain information. Housing credit agency. -
What is the IRS form for low-income?
Use Form 8586 to claim the low-income housing credit. This general business credit is allowed for each new qualified low-income building placed in service after 1986. Generally, it is taken over a 10-year credit period. -
What is Section 42 G of the Internal Revenue Code?
Section 42(g)(2)(C) provides that the imputed income limitation applicable to a unit is the income limitation which would apply under § 42(g)(1) to individuals occupying the unit if the number of individuals occupying the unit were: (i) in the case of a unit which does not have a separate bedroom, 1 individual; and (ii ...
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