Independent form guide. BrieflyGo is not affiliated with or endorsed by IRS, USCIS, SSA, DOL, or any U.S. government agency. Official forms are sourced from public government websites.
Official form guide
Form 8609: Low-Income Housing Credit Allocation and Certification
IRS Form 8609 is the Low‑Income Housing Credit Allocation and Certification form used by building owners to certify a credit allocation, including the 4% minimum credit percentage set by the 2020 Taxpayer Certainty and Disaster Tax Relief Act.
Need help with Form 8609?
Open it in the AI Editor for field guidance, checks, and PDF export.
Need help? AI Editor guides you through every field of Form 8609.
Start filling →Form Overview
IRS Form 8609 - Low-Income Housing Credit Allocation and Certification
IRS Form 8609 is the Low‑Income Housing Credit Allocation and Certification form used by building owners to certify a credit allocation, including the 4% minimum credit percentage set by the 2020 Taxpayer Certainty and Disaster Tax Relief Act.
Risk Radar
Scan points- 1Submitting Form 8609 without the agency‑assigned BIN.
- 2Failing to include the agency‑assigned BIN in Part I of Form 8609.
- 3Omitting the building’s placed‑in‑service date certification in Part II.
- 4Not checking box 6a or 6d for a federally subsidized building.
- 5Neglecting to reduce the eligible basis by tax‑exempt bond proceeds before calculations.
Plain English
Form 8609 confirms that a housing credit agency has allocated low‑income housing credits to a building. The building owner then submits the certified form so the credit can be claimed on the tax return. It records the building’s eligibility and required calculations.
Submission Date
- Filing date: 2025-12-11 16:10:45
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
AI co-pilot
Fill it faster. Catch mistakes before you file.
What this form is for
- Use this form when a housing credit agency allocates a low‑income housing credit to a residential low‑income rental building and a one‑time submission is required.
- Do not use it when filing the annual low‑income housing credit statement or for projects that are not residential low‑income rental buildings.
- Check Form 8609‑A instead when filing the annual statement for low‑income housing credit.
Form selector
Use this form or another form?
Need to file the annual credit statement after an allocation
Annual reporting is required for each tax year following the allocation
✓ Verify that the allocation was first filed on Form 8609
Allocation involves a building in a qualified disaster zone with allocation year 2021 or 2022
Disaster‑zone allocations must be reported on Form 8610 and the credit amount transferred to line 7a
✓ Confirm line 5b is checked and the amount is carried to Form 8610
Correcting a previously issued allocation
An amended filing must check the “Amended Form” box and explain the change
✓ Ensure the amendment explanation is complete and the box is marked
Deadline or filing window
The filing deadline is the due date (including extensions) of the first tax return on which Form 8609‑A is filed. No other specific extension is mentioned.
Checklist
What you need before filling it out
Line 1a (Date of allocation)
Allocation date from the binding agreement or allocation document · Binding agreement or allocation document
Line 1b (Maximum housing credit dollar amount)
Allocation document showing the dollar amount · Binding agreement or allocation document
Line 2 (Maximum applicable credit percentage)
Calculation based on IRS tables and the 4% minimum rule · Instructions, section on minimum credit rate
Part I – Allocation of Credit (completed by agency)
Agency’s certification and signature · Agency’s filing requirements
Required project statement (per p.5)
Statement with project name, address, BIN, aggregate credit, and per‑building allocations · Project’s internal records
Before you submit
- 1Verify that the form is the Rev. December 2021 edition
- 2Ensure the form is signed by the authorized officer
- 3Attach the required statement with project name, address, BIN, aggregate credit, and per‑building allocations
- 4Include a copy of the binding agreement if it is a separate document
- 5Include a copy of the allocation document if the credit is allocated under section 42(h)(1)(E) or 42(h)(1)(F)
- 6Check the “Addition to Qualified Basis” box only when applicable
- 7Check the “Amended Form” box and provide an explanation if correcting a prior filing
- 8If the building is in a qualified disaster zone and the allocation year is 2021 or 2022, check the box on line 5b
- 9Confirm that line 2 reflects the correct applicable credit percentage (4% minimum where required)
- 10Mail the original, signed Form 8609 to the IRS Philadelphia address listed
- 11Keep a copy of the completed form and all attachments for your records
How to file this form
- 1Complete Part I with the housing credit agency’s allocation details
- 2Attach the required project statement and any binding‑agreement or allocation documents
- 3Sign the form and date it in the designated signature block
- 4Mail the original, signed Form 8609 to the IRS Low‑Income Housing Credit Unit, Philadelphia, PA 19255‑0549, and retain a copy as proof of filing
Known limitations
- 1No allocation is required when 50% or greater of the building is financed by tax‑exempt bonds; line 1a must be left blank. (Instructions p.2)
- 2The 4% minimum credit floor does not apply to certain arrangements as specified in Revenue Ruling 2021‑20. (Instructions p.1)
- 3Deadline extensions for the 10% and placed‑in‑service requirements apply only to buildings located in qualified disaster zones. (Instructions p.1)
- 4If line 5b is checked (allocation year 2021 or 2022 and building in a qualified disaster zone), the allocated credit must also be reported on Form 8610 line 7a. (Instructions p.4)
- 5The original signed Form 8609 must be filed with the LIHC Unit no later than the due date (including extensions) of the first tax return that includes Form 8609‑A. (Instructions p.2)
Field map
Compact field-by-field guide
General Info
2 items
Full legal name and taxpayer identification number (SSN or EIN).
Current mailing address.
Details
2 items
Complete all applicable sections of this form according to the official IRS instructions.
Enter the relevant dollar amount if this form involves tax calculation.
Certification
1 items
Read and acknowledge any certifications required by this form.
Signatures
1 items
Sign and date. Unsigned forms cannot be processed.
Almost done reviewing the fields?
Fillable formOpen in Editor->The instructions are revised to December 2025, while the form itself is the Rev. December 2021 edition. The source directs users to www.irs.gov/Form8609 for the latest information and notes updates reflecting temporary relief from Notices 2021‑12, 2021‑17, and 2022‑5.
What changed or needs a fresh check
- Edition date — confirm the form shows Rev. December 2021 and the instructions Rev. December 2025
- Fee — Not stated in the official source
- Mailing address — confirm the address is Department of the Treasury, Internal Revenue Service Center, Philadelphia, PA 19255‑0549
- Signature — confirm the form is properly completed and signed before mailing
Quick Facts
Downloads
After you file
- 1Keep a copy of the completed Form 8609 for your records. (Instructions p.2)
- 2Ensure the housing credit agency sends you the original, signed Form 8609. (Instructions p.2)
- 3Verify that the Part II copy submitted to the agency matches the Part II filed with the IRS. (Instructions p.2)
- 4If line 5b was checked, confirm that the credit amount appears on Form 8610 line 7a. (Instructions p.4)
- 5File the original Form 8609 with the LIHC Unit at the Philadelphia address before the applicable due date. (Instructions p.2)
- 6Submit a copy of Form 8609 together with Form 8610 as required by the agency. (Instructions p.2)
Sources
- SRCInstructions p.2 — no allocation required when ≥50% financing is tax‑exempt bonds; leave line 1a blank.
- SRCInstructions p.1 — 4% minimum credit floor does not apply to certain arrangements per Revenue Ruling 2021‑20.
- SRCInstructions p.1 — deadline extensions for 10% and placed‑in‑service requirements apply only to qualified disaster zones.
- SRCInstructions p.4 — line 5b box triggers reporting on Form 8610 line 7a for allocations in 2021/2022 in disaster zones.
- SRCInstructions p.2 — original signed Form 8609 must be filed with the LIHC Unit by the due date of the first tax return with Form 8609‑A.
- SRCInstructions p.2 — keep a copy of Form 8609 for records.
- SRCInstructions p.2 — agency must send the original signed Form 8609 to the building owner.
- SRCInstructions p.2 — Part II copy submitted to agency must match the IRS‑filed Part II.
- SRCInstructions p.2 — send the original to Department of the Treasury, IRS Center Philadelphia, PA 19255‑0549.
Common confusion points
Do I need to fill out line 1a if my building is financed 60% with tax‑exempt bonds?
The rule about tax‑exempt bond financing overrides the allocation requirement.
→ Leave line 1a blank when financing is ≥50% tax‑exempt bonds. (Instructions p.2)
What is the minimum credit percentage I must use?
The Taxpayer Certainty and Disaster Tax Relief Act sets a 4% floor, but some arrangements are exempt.
→ Use at least 4% on line 2 unless your arrangement is covered by Revenue Ruling 2021‑20. (Instructions p.1)
Do I have to file Form 8609 if my building is in a qualified disaster zone?
Disaster‑zone provisions affect deadline extensions, not the filing requirement itself.
→ File Form 8609 as usual; note the extended deadlines for the 10% and placed‑in‑service tests. (Instructions p.1)
When should I check the box on line 5b?
The box applies only to allocations in calendar year 2021 or 2022 for buildings in qualified disaster zones and referenced in the allocation parenthetical.
→ Check the box only when those three conditions are met. (Instructions p.4)
Do I need to submit Part II to the housing credit agency?
Agencies may require a copy, and it must match the IRS filing.
→ Contact the agency; if required, send a matching Part II copy. (Instructions p.2)
Where do I send the original Form 8609?
The address for the one‑time submission is specific to the LIHC Unit.
→ Mail the signed original to Department of the Treasury, Internal Revenue Service Center, Philadelphia, PA 19255‑0549. (Instructions p.2)
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Contact the housing credit agency to resolve mismatched Part II copies. (Instructions p.2)
Questions about IRS Form 8609
What is IRS Form 8609 used for?
Form 8609 confirms that a housing credit agency has allocated low‑income housing credits to a building. The building owner then submits the certified form so the credit can be claimed on the tax return. It records the building’s eligibility and required calculations.
Who must file IRS Form 8609?
The building owner files Form 8609 after receiving the agency‑completed copy from the housing credit agency.
What information does IRS Form 8609 require?
Part I reports the agency‑assigned BIN and allocation details; Part II certifies the building’s placed‑in‑service date, checks federal subsidy boxes, and records eligible‑basis calculations.
Where do I file IRS Form 8609?
Send the completed and signed Form 8609 to the Department of the Treasury, Internal Revenue Service Center, Philadelphia, PA 19255-0549.
How do I complete IRS Form 8609?
The housing credit agency completes and signs Part I, includes the assigned BIN, and makes copies. It submits a copy with Form 8610 and sends the original to the building owner. The owner then files the original with the LIHC Unit in Philadelphia by the due date of the first tax return that includes Form 8609‑A, and completes Part II certification before filing.
Do I need to fill out line 1a if my building is financed 60% with tax‑exempt bonds?
The rule about tax‑exempt bond financing overrides the allocation requirement. Leave line 1a blank when financing is ≥50% tax‑exempt bonds. (Instructions p.2)
What is the minimum credit percentage I must use?
The Taxpayer Certainty and Disaster Tax Relief Act sets a 4% floor, but some arrangements are exempt. Use at least 4% on line 2 unless your arrangement is covered by Revenue Ruling 2021‑20. (Instructions p.1)
Do I have to file Form 8609 if my building is in a qualified disaster zone?
Disaster‑zone provisions affect deadline extensions, not the filing requirement itself. File Form 8609 as usual; note the extended deadlines for the 10% and placed‑in‑service tests. (Instructions p.1)
Source transparency
Copyright & Licensing - US Government Forms
BrieflyGo links to and explains official public form sources. We are not a government agency, and this page is for general form guidance, not legal advice.
Understand the agreement before you sign it.
Review risky clauses in plain English, fix the document, and keep it moving toward signature.