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 for Low-Income Housing Credit Allocation and Certification. Owners must file this form to claim a low-income housing credit, which requires an allocation by the close of the calendar year in which the building is placed in service.
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 for Low-Income Housing Credit Allocation and Certification. Owners must file this form to claim a low-income housing credit, which requires an allocation by the close of the calendar year in which the building is placed in service.
Risk Radar
Scan points- 1Ensure the certification date on Part II matches Line 5a; otherwise, your basis reduction may be incorrect.
- 2Filing without the housing credit agency's signature on Part I of Form 8609.
- 3Not submitting a copy of Form 8609 with your Form 8610, Annual Low-Income Housing Credit Agencies Report.
- 4Using an allocation date that does not match the date certified on Line 5a in Part II.
- 5Failing to reduce eligible basis by obligation proceeds before calculating line 8a if federally subsidized.
Plain English
This form certifies how much of a tax credit is allocated to a specific low-income housing project. By completing Form 8609, the owner documents that their property qualifies for this special credit and confirms when it was put into use. This documentation is necessary for claiming the benefit on their federal taxes.
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 owners of residential low-income rental buildings are allowed a low-income housing credit annually over a 10-year credit period.
- Do not use it when the housing credit allocation is for a single building but the source does not specify if other criteria apply, or if you are filing an amendment without checking the box on Part I.
- Check Form 8610 instead when the credit amount allocated by this Form 8609 needs to be reported alongside it (specifically on Line 7a of Form 8610).
Form selector
Use this form or another form?
The binding agreement is in a separate document
A copy of the binding agreement must accompany Form 8609.
✓ Ensure you include this if it's not attached directly.
Allocation relates to an increase in qualified basis under section 42(f)(3)
Check the box on Part I and enter only the dollar amount for the increase on Line 1b.
✓ Do not include any portion of the original qualified basis when calculating this amount.
The allocation is made under section 42(h)(1)(E) or (F)
A copy of the specific allocation document must be included with Form 8609.
✓ This applies if you are claiming credit based on these specific sections.
Deadline or filing window
An allocation must generally occur by the close of the calendar year in which the building is placed in service. Exceptions allow for later allocations if certain conditions are met, such as when the project spans more than one building or involves an advance commitment.
Checklist
What you need before filling it out
Purpose
Owners of residential low-income rental buildings · General Instructions
Filing Deadline
First tax return with which Form 8609-A is filed · Instructions p.2
Minimum Credit Rate
Taxpayer Certainty and Disaster Tax Relief Act of 2020 · Instructions p.1
Qualified Disaster Zone Allocation
Building in a qualified disaster zone (if allocation date is 2021 or 2022) · Instructions p.4
Required Attachment Statement
Name/address of project and buildings, BINs, aggregate credit amount, credit allocated to each building · Instructions p.5
Binding Agreement Copy
N/A · Instructions p.2
Before you submit
- 1Complete all entries on Part I of Form 8609.
- 2Check the appropriate box(es) on Part I, such as 'Addition to qualified basis' or 'Amended form'.
- 3Ensure Line 1a reflects the correct Date of allocation.
- 4Verify that the Maximum housing credit dollar amount allowable (Line 1b) is correctly entered.
- 5Confirm that the required statement detailing project information is attached to Form 8609.
- 6If applicable, include a copy of the binding agreement or allocation document with Form 8609.
- 7Sign the original Form 8609 before mailing it.
How to file this form
- 1Complete Part I of Form 8609 by the Housing Credit Agency, ensuring all required fields are filled out.
- 2Attach a statement to Form 8609 that details the project name/address, building BINs, aggregate credit dollar amount, and credit allocated per building.
- 3Make a copy of the completed original Form 8609 for personal records.
- 4Mail the original signed Form 8609 to: Department of the Treasury Internal Revenue Service Center Philadelphia, PA 19255-0549
- 5Confirm that this filing occurs no later than the due date (including extensions) of your first tax return with which you are filing Form 8609-A.
Known limitations
- 1If 50% or greater of the building is financed by tax-exempt bonds, no allocation is required, and Line 1a should be left blank.
- 2The minimum applicable credit percentage for certain buildings is set at 4% due to the Taxpayer Certainty and Disaster Tax Relief Act of 2020 (see Line 2 and Line 9a).
- 3For a building located in a qualified disaster zone, if the allocation date on Line 1a is in calendar year 2021 or 2022, a specific box must be checked on Line 5b.
- 4The instructions are updated to reflect temporary relief provided in Notice 2021-12, as clarified by Notice 2021-17 and amended by Notice 2022-5.
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 current edition of IRS Form 8609 is Revision December 2021, though instructions reference a future revision date of December 2025. The source directs users to IRS.gov/Form8609 for the latest information regarding developments.
What changed or needs a fresh check
- Edition date — confirm the form reads December 2021.
- Mailing address — confirm the submission location is IRS Center, Philadelphia, PA 19255-0549.
- Signature — ensure the original of Form 8609 is properly signed before sending.
- Minimum Credit Rate — verify that Line 2 reflects a minimum applicable credit percentage of 4% (due to the Taxpayer Certainty and Disaster Tax Relief Act of 2020).
- Date of Allocation — confirm the date on Line 1a matches the year you are reporting.
Quick Facts
Downloads
After you file
- 1Building owner must keep a copy of the completed original Form 8609.
- 2The housing credit agency must receive the original, signed Form 8609 (including instructions) from the building owner.
- 3If filing with Form 8610, the housing credit agency may require a copy of Form 8609 with a completed Part II to be submitted to them.
- 4The copy of Form 8609, Part II, submitted to the agency must match the version filed with the IRS.
Sources
- SRCInstructions p.1 — Purpose of Form is allowing a low-income housing credit for owners of residential low-income rental buildings over a 10-year credit period.
- SRCInstructions p.2 — The building owner must submit the original, signed Form 8609 to the LIHC Unit at the IRS Philadelphia campus address.
- SRCInstructions p.2 — Filing deadline for the building owner is no later than the due date of their first tax return with which they are filing Form 8609-A.
- SRCInstructions p.2 — The specific mailing address for Form 8609 submission to the IRS is Department of the Treasury Internal Revenue Service Center Philadelphia, PA 19255-0549.
- SRCInstructions p.2 — Line 1b requires entering the housing credit dollar amount allocated to the building for each year of the 10-year credit period, which should equal the percentage on line 2 multiplied by 2.
- SRCInstructions p.1 — The minimum applicable credit percentage is 4% (per the Taxpayer Certainty and Disaster Tax Relief Act of 2020) and this applies to certain buildings (see Line 2 and Line 9a).
- SRCForm p.1 — Part I requires entering the Date of allocation on Line 1a and the Maximum housing credit dollar amount allowable on Line 1b.
- SRCInstructions p.4 — Line 5b is checked if the allocation date (Line 1a) is in calendar year 2021 or 2022, the building is in a qualified disaster zone, and the allocation matches the parenthetical note under Purpose of Form.
Common confusion points
Who needs to file this form?
Owners of residential low-income rental buildings are allowed a low-income housing credit, so they must complete and sign Form 8609.
What is the deadline for filing with the IRS?
The building owner must file the original Form 8609 with the Low-Income Housing Credit (LIHC) Unit no later than the due date of their first tax return when filing Form 8609-A.
Do I need to fill out Line 1a if my building is eligible?
Yes, Line 1a requires entering the Date of allocation. If 50% or more of the building is financed by tax-exempt bonds, leave Line 1a blank.
Where do I send the form?
The properly completed and signed Form 8609 must be sent to: Department of the Treasury Internal Revenue Service Center Philadelphia, PA 19255-0549.
What is the difference between filing with the agency vs. IRS?
The housing credit agency requires a copy (with Part II completed), but the building owner must file the original with the LIHC Unit at the IRS.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- The instructions direct users to IRS.gov/Form8609 for the latest information on developments related to Form 8609.
Questions about IRS Form 8609
What is IRS Form 8609 used for?
This form certifies how much of a tax credit is allocated to a specific low-income housing project. By completing Form 8609, the owner documents that their property qualifies for this special credit and confirms when it was put into use. This documentation is necessary for claiming the benefit on their federal taxes.
Who must file IRS Form 8609?
The building owner must file Form 8609 with the IRS Low-Income Housing Credit (LIHC) Unit. The housing credit agency also completes and signs Part I of Form 8609 before submitting it to the owner.
What information does IRS Form 8609 require?
The form collects details about the project's allocation, including information in Part II regarding the first year of the credit period. It documents factors like whether the building is federally subsidized (checked in boxes 6a or 6d).
When is IRS Form 8609 due?
The building owner must file the original Form 8609 no later than the due date (including extensions) of their first tax return with which they are filing Form 8609-A. For certain projects, this deadline may be extended up to the third calendar year.
Where do I file IRS Form 8609?
The properly completed and signed form(s) must be sent to the Department of the Treasury Internal Revenue Service Center in Philadelphia, PA 19255-0549. The housing credit agency may require a copy with Part II submitted directly to them as well.
How do I complete IRS Form 8609?
The housing credit agency completes and signs Part I of Form 8609 first. The building owner then completes Part II to certify the placement in service date. After completion, the owner files the original with the IRS and keeps a copy for their records.
What happens if IRS Form 8609 is filed incorrectly?
Failure to file correctly means the owner cannot claim the low-income housing credit on their taxes. Furthermore, the housing credit agency must receive the original, signed Form 8609 from the building owner.
Who needs to file this form?
Owners of residential low-income rental buildings are allowed a low-income housing credit, so they must complete and sign Form 8609.
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.