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Form 8610-SA: 8610 (Schedule A)
IRS Form 8610 is used to report carryover allocations of Low-Income Housing Credit for housing credit agencies. It must be filed when a project receives such an allocation; the minimum applicable percentage cannot be less than 9% if not federally subsidized.
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IRS Form 8610-SA - 8610 (Schedule A)
IRS Form 8610 is used to report carryover allocations of Low-Income Housing Credit for housing credit agencies. It must be filed when a project receives such an allocation; the minimum applicable percentage cannot be less than 9% if not federally subsidized.
Risk Radar
Scan points- 1Ensure you only file one Schedule A (Form 8610) for each project receiving an allocation in the same calendar year.
- 2Filing multiple Schedule A (Form 8610)s for a single project in the same calendar year.
- 3Not checking the box indicating relief was granted under Rev. Proc. 2014-49 when required.
- 4Checking the amended carryover allocation box when submitting for standard relief under Rev. Proc. 2014-49.
- 5Failing to enter the date of allocation on Line 4, which must correspond to the Form 8610 year.
Plain English
This form allows housing credit agencies to officially report how much low-income housing credit is being carried over to specific projects. By filing Form 8610, the agency documents these allocations for tax purposes. Only one Schedule A (Form 8610) should be filed for each project receiving a carryover allocation in the same calendar year.
Submission Date
- Filing date: 2024-12-10 22:12:29
- 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 state housing credit agency reports carryover allocations of Low-Income Housing Credit for a project.
- Do not use it when a project receives a carryover allocation, but the relief was granted under Rev. Proc. 2014-37 I.R.B. 535 (unless attaching to Form 8610 as required).
- Check Form 8610 itself instead when filing the main report for a project receiving carryover allocation.
Form selector
Use this form or another form?
Relief granted under Rev. Proc. 2014-49
Required if relief was granted under this specific procedure, especially when attaching to the main Form 8610.
✓ Confirm the box for 'granted carryover allocation relief under Rev. Proc. 2014-49' is checked.
Amended carryover allocation
Use this checkbox if the allocation being reported is an amendment to a previously reported allocation.
✓ Ensure the 'amended carryover allocation' box is checked when applicable.
Major Disaster Declarations
If relief was granted for projects under Major Disaster Declarations, attach copies of Form 8610 SA showing the required boxes are checked.
✓ Verify that attached copies include the checkmark indicating relief under Rev. Proc. 2014-49.
General reporting (no specific major disaster)
The information from this Schedule A is not included on any line in Part I or Part II of Form 8610, but it must be filed with the main form.
✓ Confirm that you are filing this Schedule A to accompany a completed Form 8610.
Deadline or filing window
The Date of carryover allocation on Line 4 must correspond to the specific year of the Form 8610. The housing credit agency should include Schedules A (Form 8610) only for projects approved since the last time the agency filed this form. No specific filing deadline is stated, but the date of allocation dictates when the transaction occurred.
Checklist
What you need before filling it out
Name of housing credit agency
Name provided on Form 8610 SA · Top section of Form 8610 SA
Date of carryover allocation (Line 4)
Date the authorized official signs the document · Line 4
Amount of carryover allocation (Line 5)
Dollar amount allocated to the building/project · Line 5
Applicable Percentage (Lines 6a, 6b, 6c)
Maximum applicable credit percentage (%) · Lines 6a, 6b, 6c
Building Based/Project Based (Line 3a)
Checkbox selection based on allocation type · Line 3a
Nonprofit Set-Aside (Line 3b)
Yes/No checkmark if subject to section 42(h)(5) · Line 3b
Before you submit
- 1Verify the form revision date reads December 2024.
- 2Confirm the Name of housing credit agency and its EIN are correctly entered.
- 3Check the appropriate box indicating whether carryover allocation relief was granted under Rev. Proc. 2014-49.
- 4Select the correct box for 'Building based' or 'Project based' on Line 3a.
- 5Enter the Date of carryover allocation (Line 4) as the date the authorized official signed the document.
- 6Input the exact Amount of carryover allocation (Line 5).
- 7If applicable, ensure Lines 6a, 6b, and 6c are completed with the maximum percentage.
How to file this form
- 1Complete all required fields on Schedule A (Form 8610), including identifying the agency and building owner.
- 2Check the appropriate boxes for relief granted status and whether the allocation is Building based or Project based.
- 3Enter the Date of carryover allocation (Line 4) and the Amount of carryover allocation (Line 5).
- 4If a binding agreement exists, complete Lines 6a, 6b, and 6c with the applicable maximum credit percentages.
- 5Attach this Schedule A (Form 8610) to the main Form 8610 when filing for that project in the same calendar year.
- 6If required by Major Disaster Declarations, ensure all attached copies have the box indicating relief under Rev. Proc. 2014-49 checked.
Known limitations
- 1Only one Schedule A (Form 8610) should be filed for each project that receives a carryover allocation in the same calendar year.
- 2The housing credit agency should only include Schedules A (Form 8610) for projects receiving approval of the carryover allocation relief since the agency last filed Form 8610.
- 3If the building is federally subsidized, the applicable percentage cannot be less than 4% if it is placed in service by the taxpayer after December 31, 2020.
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 Revision December 2024 (Rev. 12-2024). The source directs users to www.irs.gov/Form8610 for the latest information.
What changed or needs a fresh check
- Edition date — confirm Revision December 2024 (Rev. 12-2024).
- OMB Number — confirm the number is 1545-0990.
- Agency Name — confirm Department of the Treasury Internal Revenue Service.
- Relief Procedure — confirm the required procedures are Rev. Proc. 2014-49 (and potentially Rev. Proc. 2014-37 I.R.B. 535).
- Filing requirement — confirm only one Schedule A (Form 8610) should be filed for each project receiving an allocation in the same calendar year.
Quick Facts
Downloads
After you file
- 1Keep a copy of the filed Schedule A (Form 8610).
- 2If attaching to Form 8610 for Major Disaster Declarations, ensure the box indicating relief under Rev. Proc. 2014-49 is checked on the attached copies.
- 3Do not check the amended carryover allocation box when submitting a Schedule A (Form 8610) specifically for relief under Rev. Proc. 2014-49.
- 4If using this form, confirm the revision date reads December 2024.
Sources
- SRCForm p.1 — The official title is Schedule A (Form 8610) and it reports carryover allocations of Low-Income Housing Credit.
- SRCInstructions p.1 — Only one Schedule A (Form 8610) should be filed for each project that receives a carryover allocation in the same calendar year.
- SRCInstructions p.1 — Line 4 requires the date the authorized official of the state housing agency signs and dates the carryover allocation document, which should correspond to the Form 8610 year.
- SRCInstructions p.1 — If 'building based' is checked (Line 3a), Line 5 enters the amount allocated under section 42(h)(1)(E).
- SRCInstructions p.1 — If 'project based' is checked (Line 3a), Line 5 enters the amount allocated to all buildings in the project under section 42(h)(1)(F).
- SRCInstructions p.1 — Lines 6a, 6b, and 6c are completed if a binding agreement exists AND an election is made for a month other than placement in service.
- SRCInstructions p.1 — The minimum applicable percentage cannot be less than 9% for any building that (1) is not federally subsidized, and (2) is placed in service after July 30, 2008.
- SRCInstructions p.1 — For the minimum 4% rate to apply, a building must receive an allocation after December 31, 2020, or have a financed obligation issued after December 31, 2020.
Common confusion points
What is the difference between 'building based' and 'project based'?
This determines how Line 5 (Amount of carryover allocation) is calculated.
→ Check line 3a to see which box was checked.
When must I check the 'Yes' or 'No' on Line 3b?
You must check this if the carryover allocation is subject to the nonprofit set-aside under section 42(h)(5).
→ If you are unsure, review your project details against Section 42(h)(5).
When must I complete Lines 6a, 6b, and 6c?
You must complete these lines only if two conditions are met: a binding agreement exists AND an election is made to use an applicable percentage for a month other than the month of placement in service.
→ Confirm both conditions apply before filling out lines 6a, 6b, or 6c.
What determines the minimum 4% rate?
The building must be new or existing federally subsidized AND placed in service by the taxpayer after December 31, 2020.
→ Verify these two requirements are met for the 4% minimum to apply.
When should I check 'Yes' on Line 3b?
Check 'Yes' if the carryover allocation is subject to the nonprofit set-aside under section 42(h)(5).
→ If it is NOT subject to that set-aside, you must check 'No'.
What date goes on Line 4 (Date of carryover allocation)?
This is the date the authorized official of the state housing agency signs and dates the carryover allocation document.
→ Ensure this date corresponds to the year of the Form 8610.
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Questions about IRS Form 8610-SA
What is IRS Form 8610-SA used for?
This form allows housing credit agencies to officially report how much low-income housing credit is being carried over to specific projects. By filing Form 8610, the agency documents these allocations for tax purposes. Only one Schedule A (Form 8610) should be filed for each project receiving a carryover allocation in the same calendar year.
Who must file IRS Form 8610-SA?
Housing credit agencies must file IRS Form 8610 to report the carryover allocations they have granted to various projects.
What information does IRS Form 8610-SA require?
The form collects identifying information about the housing credit agency (such as its Employer identification number) and details about the building owner receiving the allocation. Specific amounts, such as the Amount of carryover allocation on Line 5, are also recorded.
When is IRS Form 8610-SA due?
The Date of carryover allocation (Line 4) must correspond to the year of the Form 8610 being filed. The agency should only include Schedules A (Form 8610) for projects receiving approval since the agency last filed Form 8610.
Where do I file IRS Form 8610-SA?
The source does not specify a mailing address or service center, but it directs users to www.irs.gov/Form8610 for the latest information regarding where to file.
How do I complete IRS Form 8610-SA?
First, complete the agency identification details and check boxes indicating if relief was granted under Rev. Proc. 2014-49 or if it is an amended allocation. Next, fill in the building owner's information (Lines 1a, 1b, 2) and enter the Date of carryover allocation (Line 4). Finally, complete Line 5 with the amount allocated and Lines 6a, 6b, or 6c if a binding agreement exists.
What happens if IRS Form 8610-SA is filed incorrectly?
If an agency fails to properly report these allocations on Form 8610, its records of carryover distributions may be inaccurate, requiring further documentation or correction later.
What is the difference between 'building based' and 'project based'?
This determines how Line 5 (Amount of carryover allocation) is calculated. Check line 3a to see which box was checked.
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