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 8609A: Annual Statement for Low-Income Housing Credit
IRS Form 8609-A is the Annual Statement for Low-Income Housing Credit, filed by a building owner to report compliance with low-income housing provisions and calculate the credit. The form must be filed for each year of the 15-year compliance period.
Need help with Form 8609A?
Open it in the AI Editor for field guidance, checks, and PDF export.
Need help? AI Editor guides you through every field of Form 8609A.
Start filling →Form Overview
IRS Form 8609A - Annual Statement for Low-Income Housing Credit
IRS Form 8609-A is the Annual Statement for Low-Income Housing Credit, filed by a building owner to report compliance with low-income housing provisions and calculate the credit. The form must be filed for each year of the 15-year compliance period.
Risk Radar
Scan points- 1If a change in qualified basis occurs, failure to correctly reference the instructions for line 1 on Part II is a critical error.
- 2Filing without entering the correct building identification number (BIN) in Part I, Item A.
- 3Not checking the box indicating if the building qualifies as of the end of the tax year.
- 4Completing Part II when the entire credit has already been claimed in prior years and the 'No' condition applies.
- 5Failing to adjust line 4 on Part II for disposition or acquisition during the tax year if applicable.
Plain English
This form allows a building owner to officially report that their property meets the requirements for receiving a Low-Income Housing Credit. It calculates how much of that credit the building qualifies for in a given tax year, especially when changes occur during the year. This ensures the owner receives the correct housing credit amount from the IRS.
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.
AI co-pilot
Fill it faster. Catch mistakes before you file.
What this form is for
- Use this form when a building owner reports compliance with low-income housing provisions and calculates the credit for each year of the 15-year compliance period.
- Do not use this form when you are filing only one Form 8609-A for an allocation that is neither acquisition nor rehabilitation, or if you are claiming the credit via a K-1 from a pass-through entity.
- Check Form 8586 instead when you are a partner, shareholder, or beneficiary in the pass-through entity that owns the building.
Form selector
Use this form or another form?
Building owner is a partnership, S corp, estate, or trust (pass-through entity)
The entity completes both Form 8609 and Form 8609-A and attaches the latter to its tax return.
✓ Check Part II completion requirements.
Building is newly constructed or existing, but credit claim lacks required documentation
You must have an original, signed Form 8609 issued by a housing credit agency assigning a BIN.
✓ Confirm the 'Yes' certification on Item C.
Credit involves additions to qualified basis during the year
Subtract the original qualified basis (from Form 8609, line 8a) from the building’s qualified basis entered on line 3.
✓ Ensure you skip lines 8-12 if the result is zero or less.
Deadline or filing window
The filing trigger is each year of the building's 15-year compliance period. While no specific due date is listed, the form must be filed annually to report that year's status. The source does not mention an extension mechanism for Form 8609-A.
Checklist
What you need before filling it out
Line 1
Eligible basis of building · Form p.1
Line 2
Unit fraction or floor space fraction (decimal) · Form p.1 / Instructions p.2
Line 3
Qualified basis of low-income building · Form p.1
Item C Certification
Original, signed Form 8609 issued by a housing credit agency · Instructions p.1
Line 7
Additions to qualified basis, if any · Form p.1 / Instructions p.4
Part-year adjustment (Line 4)
Applicable calculation for disposal/acquisition during the year · Form p.1 / Instructions p.1
Before you submit
- 1Ensure all name(s) on the return are listed correctly on Form 8609-A.
- 2Verify that Line 2 (the fraction) is expressed as a decimal carried out to at least four places.
- 3Confirm Item C certifies 'Yes' if you possess the required, signed Form 8609.
- 4If claiming credit and not having an original Form 8609, check Box 'No' on Item C.
- 5If Line 3 is calculated based on a reduction (Item E), ensure you have figured out the reduced qualified basis using line 2 instructions.
- 6If the entire credit has been claimed in prior years, confirm Part II of Form 8609-A is not completed.
- 7Sign and date the form before submitting it to the IRS.
How to file this form
- 1Complete Item C by checking 'Yes' or 'No' to certify possession of a signed Form 8609.
- 2Calculate Line 2 (the fraction) as the smaller of the unit fraction or floor space fraction, carrying out to at least four decimal places.
- 3Multiply Line 1 (Eligible basis) by Line 2 to determine Line 3 (Qualified basis of low-income building).
- 4Determine if a Part-year adjustment is needed for disposal/acquisition and enter it on Line 4.
- 5Calculate Line 6 (Credit percentage applied) using Line 3 or Line 4 multiplied by the credit percentage from line 5, then enter it on Line 6.
- 6Enter any additions to qualified basis onto Line 7, following instructions if necessary.
- 7Attach Form 8609-A to your owner's federal income tax return and file with the IRS.
Known limitations
- 1If a building owner answers 'No' to whether the building qualified as part of a low-income housing project meeting section 42 requirements at year-end, they must see the instructions and stop before completing Part II of Form 8609-A.
- 2If the amount on line 3 (Increased qualified basis) is zero or less, the filer should not complete the rest of the worksheet; instead, they enter -0- on line 11 of Form 8609-A.
- 3If a building owner answers 'No' to whether they have the original Form 8609 (or a copy) signed and issued by the housing credit agency for the building in Part A, they must see the instructions and stop before going to Part II.
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 is December 2008 (Form p.1), but instructions reference a revision date of December 2025 (Instructions p.1). For the latest information, refer to IRS.gov/Form8609A.
What changed or needs a fresh check
- Edition date — confirm the revision date reads December 2008 (Form p.1).
- Catalog Number — confirm it reads 52335U (Instructions p.2).
- Official Title — confirm it reads Annual Statement for Low-Income Housing Credit.
- Required Form 8609 — confirm you have an original, signed copy issued by a housing credit agency.
Quick Facts
Downloads
After you file
- 1Keep a copy of the completed IRS Form 8609-A.
- 2If there is a decrease in the qualified basis of the building in Part A, the filer must check the instructions for how to proceed.
- 3If the minimum set-aside requirement elected on line 10c is not met, or if the deep rent skewed test (15-40 test) on line 10d is violated, this indicates a compliance issue noted on Form 8609-A.
- 4Future developments related to Form 8609-A and its instructions can be found at IRS.gov/Form8609A.
Sources
- SRCInstructions p.1 — The purpose of Form 8609-A is filed by a building owner to report compliance with low-income housing provisions and calculate the low-income housing credit.
- SRCInstructions p.1 — Form 8609-A must be filed by the building owner for each year of the 15-year compliance period.
- SRCInstructions p.2 — The eligible basis entered on Form 8609 does not include the cost of land or the amount of any federal grant received for the building during the first year of the credit period.
- SRCInstructions p.4 — Line 1 multiplies the amount on line 1 of the previous year’s Form 8609-A by the amount on line 2 of that Form 8609-A.
- SRCForm p.1 — Part A requires checking if the building qualifies as part of a qualified low-income housing project and meets section 42 requirements as of the end of the tax year being filed.
- SRCInstructions p.4 — Line 7 modification multiplies line 6 by two-thirds of the amount on line 5 of Form 8609-A to determine the result for line 11.
- SRCNot stated in the official source — verify on the agency site (Specific filing deadline is not given, only that it is filed annually).
Common confusion points
What happens if the eligible basis entered on Form 8609 does not include land cost or a first-year federal grant amount?
The cost of land and the amount of any federal grant received during the first year of the credit period are excluded from the eligible basis entered on Form 8609.
→ Ensure these amounts are correctly excluded when calculating line 1.
When should you use Line 7 instead of the calculation in Lines 1-3?
If line 2 (Increased qualified basis) is greater than zero but less than the original qualified basis entered on Form 8609, line 8a, then enter the amount from line 7 of Form 8609-A.
→ Check the relationship between lines 2 and 8a before finalizing line 3.
How does a federal grant received after the first year affect basis reduction?
The calculation for line 14 reduces the credit by the amount of any federal grants received during the compliance period that did not reduce the eligible basis during the first year.
→ Do not reduce eligible basis on line 1 by these later-year federal grants.
Does an energy or clean electricity grant affect basis reduction?
Yes; do not reduce eligible basis by any energy credit for property placed in service after 2022, nor by a clean electricity investment credit for property placed in service after 2024.
→ Verify the date of placement in service against these specific years.
What is the purpose of Line 14?
The calculation for line 14 reduces the low-income housing credit by the amount of any federal grants received during the compliance period that did not reduce the eligible basis during the first year.
→ This adjustment accounts for grant funding over the entire compliance period.
If you elect the deep rent skewed test (15-40 test), what must be true?
At least 15% of all low-income units in the project must be occupied at all times during the compliance period by tenants.
→ This election relates to determining a low-income tenant's income, not just meeting minimum set-aside requirements.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 8611 — Used to find out if you have to recapture part of the credit allowed in prior years.
Questions about IRS Form 8609A
What is IRS Form 8609A used for?
This form allows a building owner to officially report that their property meets the requirements for receiving a Low-Income Housing Credit. It calculates how much of that credit the building qualifies for in a given tax year, especially when changes occur during the year. This ensures the owner receives the correct housing credit amount from the IRS.
Who must file IRS Form 8609A?
The building owner must file IRS Form 8609-A for each year of the property's compliance period.
What information does IRS Form 8609A require?
Part I collects Compliance Information, including the building identification number (BIN). Part II details the Computation of Credit, showing calculations like the eligible basis and credit percentage.
When is IRS Form 8609A due?
The form must be filed annually for each year of the 15-year compliance period. Specific filing deadlines are not stated in the instructions provided.
Where do I file IRS Form 8609A?
The source does not specify a mailing address or service center location, but general filings should follow IRS procedures (see www.irs.gov).
How do I complete IRS Form 8609A?
The filer must first check if the building qualifies as of the end of the tax year. If it does, they complete Part I (Compliance Information) before moving to Part II (Computation of Credit). The form requires checking boxes regarding construction or rehabilitation expenditures before proceeding.
What happens if IRS Form 8609A is filed incorrectly?
If the form is filed incorrectly, the building owner may fail to properly report compliance, leading to incorrect credit calculations and potential issues with future recapture.
What happens if the eligible basis entered on Form 8609 does not include land cost or a first-year federal grant amount?
The cost of land and the amount of any federal grant received during the first year of the credit period are excluded from the eligible basis entered on Form 8609. Ensure these amounts are correctly excluded when calculating line 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.