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Official form guide
Form 8609A: Annual Statement for Low-Income Housing Credit
IRS Form 8609-A is the Annual Statement for Low‑Income Housing Credit that building owners file each year of a building’s 15‑year compliance period to report compliance and calculate the credit.
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IRS Form 8609A - Annual Statement for Low-Income Housing Credit
IRS Form 8609-A is the Annual Statement for Low‑Income Housing Credit that building owners file each year of a building’s 15‑year compliance period to report compliance and calculate the credit.
Risk Radar
Scan points- 1Proceeding to Part II without the original Form 8609 on file.
- 2Filing Part II without having the original Form 8609 signed and issued by the housing credit agency.
- 3Answering “Yes” to qualification under section 42 when the building does not meet the requirements.
- 4Failing to report a decrease in qualified basis when one occurred during the tax year.
- 5Leaving the building identification number (BIN) blank or entering an incorrect number.
Plain English
Form 8609-A tells the IRS whether a building still qualifies for the low‑income housing credit and figures the credit amount for that tax year. Owners must answer questions about the original credit award, any basis reductions, and compute the credit using the eligible basis from Form 8609.
Submission Date
- Filing date: 2025-12-12 15:10:45
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when a building owner must report annual compliance and calculate the low‑income housing credit for a year of the 15‑year credit period.
- Do not use it when you are a partner, shareholder, or beneficiary in a pass‑through entity; such parties file Form 8586 instead.
- Check Form 8586 instead when you are a partner, shareholder, or beneficiary receiving a Schedule K‑1.
Form selector
Use this form or another form?
You are a partner, shareholder, or beneficiary receiving a Schedule K‑1
Credit is claimed on the individual’s return, not on Form 8609‑A
✓ Confirm you have a Schedule K‑1 with the credit amount
Qualified basis decreased and possible recapture is required
Recapture of low‑income housing credit must be reported
✓ Verify the qualified basis change and prior credit claimed
You are a partnership, S corporation, estate, or trust filing its tax return
Form 8609 assigns the BIN and provides the base qualified basis needed for Form 8609‑A
✓ Ensure a signed Form 8609 is attached to the return
Deadline or filing window
Not stated in the official source
Checklist
What you need before filling it out
Eligible basis of building
Qualified basis amount from building cost records · Building cost records
Low‑income portion (line 2)
Unit fraction or floor‑space fraction calculation · Unit count and floor‑space data
Qualified basis of low‑income building (line 3)
Result of line 1 multiplied by line 2 · Calculation worksheet
Part‑year adjustment for disposition or acquisition (line 4)
Details of disposal or acquisition during the tax year · Closing statements or acquisition records
Credit percentage (line 5)
Applicable credit percentage from IRC Section 42 · IRC Section 42 reference
Before you submit
- 1Confirm line 1 (eligible basis) is entered correctly.
- 2Verify line 2 (low‑income portion) is a decimal with at least four places.
- 3Ensure line 3 (qualified basis) equals line 1 multiplied by line 2.
- 4Check line 4 for any part‑year adjustment if the building was disposed of or acquired.
- 5Enter the correct credit percentage on line 5.
- 6Calculate line 6 credit amount accurately.
- 7If applicable, complete line 7 additions to qualified basis.
- 8Sign the form where indicated.
- 9Attach the original signed Form 8609 to the return.
- 10File Form 8609‑A with the owner’s federal income tax return.
- 11Keep a copy of the filed Form 8609‑A for your records.
- 12Confirm the revision date on the form matches Dec 2008.
How to file this form
- 1Gather eligible basis and low‑income unit data for the building.
- 2Compute the unit or floor‑space fraction to four decimal places and record it on line 2.
- 3Calculate qualified basis and credit amounts through lines 3‑6, documenting each result.
- 4Attach the signed Form 8609 and submit Form 8609‑A with the owner’s federal income tax return; retain a copy as proof of filing.
Known limitations
- 1Form 8609-A does not apply if the building owner lacks the original Form 8609 signed by the housing credit agency (Form p.1).
- 2Form 8609-A does not apply if the building does not meet the requirements of section 42 at the end of the tax year (Form p.1).
- 3Form 8609-A does not apply after the entire credit has been claimed, generally after the 11th year of the credit period (Instructions p.1).
- 4Form 8609-A does not apply for years beyond the 15‑year compliance period (Instructions p.1).
- 5Form 8609-A does not apply when the minimum set‑aside requirement elected on Form 8609, line 10c, is not met (Instructions p.2).
- 6Form 8609-A does not apply when the deep rent skewed (15‑40) test elected on Form 8609, line 10d, is violated (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 December 2025 and the form itself shows a revision date of December 2008; the source points to IRS.gov/Form8609A for the latest information and notes a new subsection on limitation due to Form 8609 line 3a computation.
What changed or needs a fresh check
- Edition date — confirm the instructions show Rev. December 2025 and the form shows Rev. December 2008
- Fee — Not stated in the official source
- Mailing address — Not stated in the official source
- Signature — Not stated in the official source
Quick Facts
Downloads
After you file
- 1Retain the completed Form 8609-A with supporting documentation. — Not stated in the official source — verify on the agency site
- 2Keep the original Form 8609 for future reference. — Not stated in the official source — verify on the agency site
- 3If you receive an IRS notice, follow the correction procedures outlined in the instructions. — Not stated in the official source — verify on the agency site
- 4Expect the credit calculation to appear on your tax return for the filing year. — Not stated in the official source — verify on the agency site
Sources
- SRCInstructions p.1 — Form 8609-A must be filed by the building owner for each year of the 15‑year compliance period.
- SRCInstructions p.1 — If “No,” stop and see Form 8611 for possible recapture of prior‑year credit.
- SRCInstructions p.1 — If “No,” and the entire credit has been claimed in prior tax years (generally after the 11th year), do not complete Part II.
- SRCForm p.1 — Must have the original Form 8609 on record; otherwise stop before Part II.
- SRCForm p.1 — Must meet section 42 requirements at year‑end; otherwise stop before Part II.
- SRCInstructions p.2 — Minimum set‑aside requirement elected on Form 8609, line 10c, not met is a limitation.
- SRCInstructions p.2 — Deep rent skewed (15‑40) test violation is a limitation.
- SRCInstructions p.1 — New subsection added: Limitation due to Form 8609, line 3a, computation.
- SRCInstructions p.1 — Purpose of Form 8609-A is to report compliance and calculate the low‑income housing credit.
- SRCInstructions p.1 — Form 8609-A is filed each year of the 15‑year compliance period.
Common confusion points
Do I still file after the credit is fully claimed?
Because the credit may be fully claimed after the 11th year, the instructions say not to complete Part II.
→ Verify the credit has not been fully claimed; if after 11th year, omit Part II per Instructions p.1.
What if I don’t have the original Form 8609?
The form requires the original Form 8609; without it you must stop before Part II.
→ Confirm you possess the original Form 8609 before proceeding, per Form p.1.
Is the form required if the building fails the section 42 test?
The instructions direct you to stop if the building does not meet section 42 at year‑end.
→ Check the section 42 compliance status; if “No,” do not file Form 8609-A per Form p.1.
How does the minimum set‑aside election affect filing?
If the minimum set‑aside elected on Form 8609 line 10c is not met, it is a limitation.
→ Ensure the minimum set‑aside requirement is satisfied; otherwise filing may be restricted per Instructions p.2.
When is the deep rent skewed (15‑40) test relevant?
Violation of the 15‑40 test is listed as a limitation in the instructions.
→ Verify the 15‑40 test compliance; if violated, note the limitation per Instructions p.2.
What does the new subsection on line 3a limit?
The “What’s New” section adds a new subsection: Limitation due to Form 8609, line 3a, computation.
→ Review line 3a computation for any limitation as described in Instructions p.1.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 8611 – to determine recapture when a “No” answer triggers it.
Questions about IRS Form 8609A
What is IRS Form 8609A used for?
Form 8609-A tells the IRS whether a building still qualifies for the low‑income housing credit and figures the credit amount for that tax year. Owners must answer questions about the original credit award, any basis reductions, and compute the credit using the eligible basis from Form 8609.
Who must file IRS Form 8609A?
The building owner must file IRS Form 8609-A for each year of the 15‑year compliance period.
What information does IRS Form 8609A require?
The form collects the building identification number, confirmation that the original Form 8609 is on file, whether the building qualified under section 42, any decrease in qualified basis, and computes the credit using eligible basis and credit percentage lines.
How do I complete IRS Form 8609A?
First, complete Part I by entering the building identification number from Form 8609 and answering three yes/no questions about the original Form 8609, qualification under section 42, and any decrease in qualified basis. If any answer is “No” as directed, stop and do not proceed to Part II. If all answers allow continuation, move to Part II and compute the credit, starting with the eligible basis from Form 8609 line 7 and applying any high‑cost area adjustments, then enter the credit percentage from Form 8609 Part I line 2 on line 5. The form must be signed before filing.
Do I still file after the credit is fully claimed?
Because the credit may be fully claimed after the 11th year, the instructions say not to complete Part II. Verify the credit has not been fully claimed; if after 11th year, omit Part II per Instructions p.1.
What if I don’t have the original Form 8609?
The form requires the original Form 8609; without it you must stop before Part II. Confirm you possess the original Form 8609 before proceeding, per Form p.1.
Is the form required if the building fails the section 42 test?
The instructions direct you to stop if the building does not meet section 42 at year‑end. Check the section 42 compliance status; if “No,” do not file Form 8609-A per Form p.1.
How does the minimum set‑aside election affect filing?
If the minimum set‑aside elected on Form 8609 line 10c is not met, it is a limitation. Ensure the minimum set‑aside requirement is satisfied; otherwise filing may be restricted per Instructions p.2.
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