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Form 8610: Annual Low-Income Housing Credit Agencies Report (under section 42(l)(3) of the Internal Revenue Code)
IRS Form 8610 is the Annual Low-Income Housing Credit Agencies Report used by housing credit agencies to report allocations and credits to the IRS. The state population component ceiling for 2025 is the greater of $3.00 times the state’s population or $3,455,000.
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IRS Form 8610 - Annual Low-Income Housing Credit Agencies Report (under section 42(l)(3) of the Internal Revenue Code)
IRS Form 8610 is the Annual Low-Income Housing Credit Agencies Report used by housing credit agencies to report allocations and credits to the IRS. The state population component ceiling for 2025 is the greater of $3.00 times the state’s population or $3,455,000.
Risk Radar
Scan points- 1Ensure you attach Forms 8609 first, followed by Schedules A (Form 8610), in the correct sequence.
- 2Failing to check the 'amended report' box when submitting an amended Form 8610.
- 3Not attaching Forms 8609 first, as required for correct processing.
- 4Omitting Schedules A (Form 8610) documents approved for carryover allocation relief.
- 5Entering a number on Part I, Line 1 that includes pre-2025 allocations incorrectly.
Plain English
This form allows a housing credit agency to officially tell the IRS how much low-income housing credit they have given out during the year and what their total authorized limit is. Agencies use Form 8610 along with Forms 8609 (which detail specific allocations) to report these figures for the calendar year.
Submission Date
- Filing date: 2026-01-09 16:10:38
- 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 housing credit agency needs to transmit Forms 8609, Low-Income Housing Credit Allocation and Certification, and Schedules A (Form 8610) to the IRS, or report the dollar amount of housing credits allocated during the calendar year.
- Do not use it when reporting general income tax items; this form is specifically for transmitting related low-income housing credit documentation.
- Check Form 8609 instead when detailing the allocation and certification of a single credit.
Form selector
Use this form or another form?
Allocating credits prior to 2025
This line tracks allocations made before 2025 under section 42(h)(1)(E) or 42(h)(1)(F).
✓ Check Line 2 (Part I)
Reporting tax-exempt bond credits
This reports the number of Form 8609s for credits tied to projects financed by tax-exempt bonds under section 42(h)(4).
✓ Check Line 3 (Part I)
Reporting carryover allocations
This tracks the count of attached Schedules A reporting 2025 carryover allocations.
✓ Check Line 5 (Part I)
Deadline or filing window
The deadline to file the 2025 IRS Form 8610 is February 28, 2026. The filing must include accompanying Forms 8609 and Schedules A (Form 8610). No specific extension date is stated in the source, but the deadline itself is fixed.
Checklist
What you need before filling it out
Part I, Line 1
Number of attached Forms 8609 used to allocate credit in 2025 · Part I (Form p.1)
Part II, Line 7b
Larger of $3.00 x state population or $3,455,000 · Part II (Form p.1)
Compliance monitoring (Line 14)
Yes/No answer regarding compliance with qualified allocation plan requirements for 2025 · Part I (Form p.1)
Attachment Order
Forms 8609, Schedules A (excluding Rev. Proc. 2014-49), and other attachments · Part II (Form p.2)
Total Ceiling Calculation
Sum of four components: larger of ($3.455M or $3.00 x pop); returned ceiling; National Pool allocation; 2024 unused ceiling · Part II (Form p.2)
Filing Deadline
February 28, 2026 · Part II (Form p.2)
Before you submit
- 1Verify that the agency's name and Employer identification number are correctly listed on Form 8610.
- 2Check if a box for 'amended report' is selected if this is not the initial filing.
- 3Confirm the total number of attached forms and schedules (Line 6) equals the sum of Lines 1, 2, and 3.
- 4Ensure Line 7b correctly states the larger amount between $3.00 multiplied by the state’s population or $3,455,000.
- 5Answer Yes or No on Line 14 regarding compliance with qualified allocation plan requirements for 2025 (and attach an explanation if 'No').
- 6Verify that all accompanying forms and schedules are attached in the required order: Forms 8609 first, then Schedules A second.
- 7Sign and date the declaration under penalties of perjury.
How to file this form
- 1Complete Part I by entering the number of attached Forms 8609 (for 2025 allocations on Line 1), prior year allocations (Line 2), tax-exempt bond credits (Line 3), and carryover Schedules A (Line 5).
- 2Calculate and complete Part II, ensuring Line 7b reflects the larger of $3.00 times the state’s population or $3,455,000.
- 3Attach all supporting documents in order: Forms 8609 first, followed by Schedules A (Form 8610), and then submit the completed Form 8610 itself.
- 4Sign the report under penalties of perjury, and mail the entire package to Center Philadelphia, PA 19255-0549 before February 28, 2026.
Known limitations
- 1A housing credit agency must complete and file Form 8610 even if no credit is actually allocated on a Form 8609 or carried over via Schedule A (Form 8610) during the calendar year.
- 2In states with multiple housing credit agencies, all agencies must coordinate and file one Form 8610.
- 3A primary housing credit agency may rely on information provided by any constitutional home rule city or local housing credit agency when filing Form 8610.
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 20/25, and the form directs users to www.irs.gov/Form8610 for the latest information regarding developments.
What changed or needs a fresh check
- Edition date — confirm the revision reads 20/25.
- Latest information link — confirm the form directs users to www.irs.gov/Form8610 for updates.
- Filing deadline — confirm the due date is February 28, 2026.
- Mailing address — confirm the destination is Center Philadelphia, PA 19255-0549.
- Penalty amount — confirm the penalty is $100 under section 6652(j).
- Primary agency reliance — confirm the primary housing credit agency may rely on information from a constitutional home rule city or local housing credit agency.
Quick Facts
Downloads
After you file
- 1Keep a copy of the completed and filed Form 8610 and all attached forms.
- 2If amending the report, use the same version of the form that was originally filed (e.g., 2025 Form 8610 to amend the 2025 report).
- 3When filing an amended Form 8610, attach any additional documentation necessary to explain why the amendment is being submitted.
- 4If attaching Schedules A (Form 8610) for carryover allocation relief, ensure the box indicating that relief was granted under Rev. Proc. 2014-49 is checked on the attached copy.
Sources
- SRCInstructions p.2 — The purpose of Form 8610 is to transmit Forms 8609 and Schedules A (Form 8610) to the IRS.
- SRCInstructions p.2 — The state housing credit ceiling for 2025 is calculated by summing four components, including the larger of $3,455,000 or $3.00 times the state’s population.
- SRCInstructions p.2 — Any housing credit agency authorized to make an allocation must complete and file Form 8610 during the calendar year.
- SRCInstructions p.2 — The filing deadline for the 2025 Form 8610, with accompanying documents, is February 28, 2026.
- SRCInstructions p.2 — The penalty for failure to file Form 8610 when due is $100 under section 6652(j).
- SRCInstructions p.2 — When filing, Forms 8609 must be attached first, followed by Schedules A (Form 8610) not including those for carryover relief.
- SRCInstructions p.3 — The form should be sent to the Department of the Treasury Internal Revenue Service Center in Philadelphia, PA 19255-0549.
Common confusion points
What do I include in Part I, Line 1?
The total number of Forms 8609 used to allocate credit during 2025.
Why should I check the 'amended report' box?
Because this indicates the submission is a correction or change to a previously filed Form 8610.
When filing, which Schedules A (Form 8610) do I attach?
Attach all Schedules A (Form 8610), but only include those for projects receiving approval of carryover allocation relief since the agency last filed Form 8610.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- If filing an amended report, use the same version of the form that was originally filed.
Questions about IRS Form 8610
What is IRS Form 8610 used for?
This form allows a housing credit agency to officially tell the IRS how much low-income housing credit they have given out during the year and what their total authorized limit is. Agencies use Form 8610 along with Forms 8609 (which detail specific allocations) to report these figures for the calendar year.
Who must file IRS Form 8610?
Any housing credit agency that is authorized to make an allocation of the credit—even if no credit is actually allocated—must complete and file IRS Form 8610. This applies whether the allocation is reported on a Form 8609 or carried over on a Schedule A (Form 8610).
What information does IRS Form 8610 require?
The form collects information regarding total allocations, such as the number of attached Forms 8609 used to allocate credit in 2025 (Part I, Line 1). It also details the dollar amounts allocated during 2025 on Schedule A (Form 8610), Lines 8a and 8b.
When is IRS Form 8610 due?
The 2025 IRS Form 8610 must be filed by February 28, 2026. If filing an amended report, the agency must use the same version of the form that was originally filed.
Where do I file IRS Form 8610?
Form 8610 and its accompanying forms/schedules are sent to the Department of the Treasury Internal Revenue Service Center in Philadelphia, PA 19255-0549. The primary housing credit agency may rely on information provided by a local city or home rule agency.
How do I complete IRS Form 8610?
First, check the 'amended report' box if applicable. Next, complete Part I by entering the number of attached Forms 8609 used to allocate credit during 2025 (Line 1). Finally, fill out the required Schedules A (Form 8610) with dollar amounts allocated and ensure all documents are attached in order before signing.
What happens if IRS Form 8610 is filed incorrectly?
Failure to file IRS Form 8610 when due results in a $100 penalty under section 6652(j).
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