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IRSCredits & Incentives (8800/8900 Series)

Official form guide

Form 8823: Low-Income Housing Credit Agencies Report of Noncompliance or Building Disposition

Internal Revenue Service Form 8823 is the Low‑Income Housing Credit Agencies Report of Noncompliance or Building Disposition. It notifies the IRS of a building’s disposal or non‑compliance, and must be filed by the housing credit agency within 45 days of the event.

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Form Overview

IRS Form 8823 - Low-Income Housing Credit Agencies Report of Noncompliance or Building Disposition

Internal Revenue Service Form 8823 is the Low‑Income Housing Credit Agencies Report of Noncompliance or Building Disposition. It notifies the IRS of a building’s disposal or non‑compliance, and must be filed by the housing credit agency within 45 days of the event.

The form collects the building name (line 1), BIN (line 2), owner’s name and address (line 3), total credit allocated (line 5), disposition type (line 13a), disposition date (line 13b), new owner’s name and TIN (lines 13c‑13d), contact person (line 14), telephone (line 15), and the authorizing official’s signature.

Risk Radar

Scan points
  • 1Missing the 45‑day filing deadline can trigger loss of the entire low‑income housing credit.
  • 2Omitting the building identification number (BIN) on line 2.
  • 3Leaving line 13a disposition type unchecked or blank.
  • 4Failing to attach an explanation when selecting “Other” for disposition.
  • 5Not providing the new owner’s taxpayer identification number on line 13d.

Plain English

Form 8823 tells the IRS when a low‑income housing building is sold, destroyed, foreclosed, or otherwise stops meeting credit rules. The housing credit agency reports the change and provides new owner details. The filing must be done quickly after the event.

Submission Date

  • Filing date: 2023-08-31 22:10:13
  • Preparation window: collect IDs, supporting records, and signatures in advance.
  • Final review: verify names, dates, and required fields before submission.

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Glossary Terms

dispositionforeclosedcontactincomecreditevent

Hover a term to preview the meaning.

What this form is for

  • Use this form when an authorized housing credit agency learns that a low‑income housing building was disposed of or is not in compliance with section 42.
  • Do not use it when the filer is not an authorized housing credit agency or when the building is neither disposed of nor out of compliance.
  • Check Form 8609 instead when you need to report the building identification number (BIN) or total credit allocated for the building.

Form selector

Use this form or another form?

Initial credit allocation for a new low‑income housing building

Records the BIN and total credit allocated, which are needed for later compliance reporting

✓ Verify the BIN matches agency records

Form 8609

Reporting a building disposition or noncompliance

Required by housing credit agencies to notify the IRS of the event

✓ Confirm the disposition or noncompliance occurred within 45 days

Form 8823

Correcting previously reported information on a disposition

The amended‑return box signals an update to a prior filing

✓ Ensure the amended box is checked and prior filing is attached

Form 8823 (amended)

Deadline or filing window

When a building is sold, foreclosed, destroyed, or otherwise disposed of, the housing credit agency must file Form 8823 within 45 days of that event. If the filing is to report the end of a correction period for noncompliance, the same 45‑day deadline applies after the correction period ends. The source does not mention any extension provision.

Checklist

What you need before filling it out

1

Building identification number (BIN)

BIN assigned by the housing credit agency · Form 8609

⚠ Transposing digits or using the wrong BIN✕ High
2

Owner’s taxpayer identification number

EIN or SSN of the owner · Owner’s tax records

⚠ Omitting leading zeros✕ Medium
3

Total credit allocated to this BIN

Dollar amount of credit allocated · Form 8609

⚠ Misreading the amount or omitting decimals✕ Medium
4

Violation description (e.g., UPCS deficiency)

Written explanation of the deficiency · Agency inspection report

⚠ Failing to attach the required explanation✕ High
5

Check box for amended return

Checked box on top of page 1 · Form 8823 itself

⚠ Forgetting to check the box when amending✕ Low

Before you submit

  1. 1Verify the building identification number (BIN) matches agency records.
  2. 2Confirm the owner’s name and address are correct and differ from Form 8609 if applicable.
  3. 3Enter the total credit allocated to the BIN accurately.
  4. 4Select the appropriate noncompliance reason checkbox(es).
  5. 5Attach a detailed explanation for any selected violation.
  6. 6Check the amended return box if correcting previously reported information.
  7. 7Sign the form in the designated IRS Use Only area.
  8. 8Ensure the mailing address is Department of the Treasury, IRS Center Philadelphia, PA 19255‑0549.
  9. 9Include any required schedules for multiple owners.
  10. 10Retain a copy of the completed Form 8823 for your records.

How to file this form

  1. 1Gather the building identification number, owner information, and credit allocation data.
  2. 2Complete Form 8823, checking the appropriate noncompliance or disposition boxes.
  3. 3Attach required explanations and any owner schedules.
  4. 4Sign the form and, if amending, check the amended return box.
  5. 5Mail the signed Form 8823 to the IRS Center in Philadelphia, PA 19255‑0549.
  6. 6Keep a copy of the mailed package and tracking receipt as proof of filing.

Known limitations

  1. 1Only an authorized housing credit agency files Form 8823; owners do not file.
  2. 2Form 8823 is not required for buildings that remain in compliance and have not been disposed.
  3. 3Do not complete line 8 for a building disposition; skip lines 9‑12 and complete line 13 instead.
  4. 4Do not check the box on line 10 unless the sole reason is to report correction of previously reported noncompliance.

Field map

Compact field-by-field guide

6 fields

Entity Info

1 items

Taxpayer Name and TIN

Name and taxpayer ID of the entity claiming the credit.

Requiredtext

Credit Info

1 items

Credit Type

Type of credit or incentive being claimed.

Requiredselect

Calculation

2 items

Qualifying Amount

The base amount used to calculate the credit.

Requiredamount
Credit Amount

Calculated credit amount after applying formulas and limitations.

Requiredamount

Certification

1 items

Supporting Information

Detailed breakdown supporting the credit calculation.

text

Signatures

1 items

Signature

Sign and date the form.

Requiredsignature
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Current form status
IRS

Form 8823 is revised June 2023; the form directs users to www.irs.gov/Form8823 for the latest information.

What changed or needs a fresh check

  • Edition date — confirm the form shows Rev. June 2023
  • Fee — Not stated in the official source
  • Mailing address — confirm Department of the Treasury, Internal Revenue Service Center, Philadelphia, PA 19255‑0549
  • Signature — Not stated in the official source

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Quick Facts

Any authorized housing credit agency that learns a low‑income housing building was disposed of or is not in compliance with section 42 must file Form 8823.
The form collects the building name (line 1), BIN (line 2), owner’s name and address (line 3), total credit allocated (line 5), disposition type (line 13a), disposition date (line 13b), new owner’s name and TIN (lines 13c‑13d), contact person (line 14), telephone (line 15), and the authorizing official’s signature.
File Form 8823 no later than 45 days after the building was disposed of, or after the end of the time allowed the building owner to correct the condition(s) that caused noncompliance.
File Form 8823 with the Department of the Treasury Internal Revenue Service Center, Philadelphia, PA 19255‑0549.
Failure to satisfy the minimum set‑aside requirement for the first year of the credit period results in the permanent loss of the entire credit. False statements are subject to penalties of perjury.
Enter the building’s identification details on lines 1‑5, then indicate the disposition type on line 13a and the date on line 13b. Provide the new owner’s name and taxpayer ID on lines 13c‑13d, list a contact person on line 14 and a phone number on line 15, then sign, print name and title, and date the form. If more than one owner exists, attach a schedule with their information, and check the amended return box if correcting a prior filing.

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After you file

  1. 1Retain a copy of the filed Form 8823 and any attached schedules.
  2. 2Keep all related books or records for as long as their contents may become material in IRS administration.
  3. 3If an error is discovered, file an amended Form 8823 and check the amended return box at the top of page 1.
  4. 4Do not send the form to the comments address; mail it to the IRS Center Philadelphia, PA 19255‑0549 as specified.
  5. 5Provide the housing credit agency a copy of Form 8823 for its records.

Sources

  • SRCForm p.3 — Who Must File: Any authorized housing credit agency that becomes aware that a low‑income housing building was disposed of or is not in compliance must file Form 8823.
  • SRCForm p.3 — Filing deadline: File Form 8823 no later than 45 days after the building was disposed of or the end of the time allowed the building owner to correct the condition(s).
  • SRCForm p.1 — Building identification number: Enter the building identification number (BIN) assigned to the building by the housing credit agency as shown on Form 8609.
  • SRCForm p.3 — Amended return: If you are filing an amended return to correct previously reported information, check the box at the top of page 1.
  • SRCForm p.3 — Skip line 8 for disposition: Do not complete line 8 for a building disposition; instead, skip lines 9 through 12 and complete line 13.
  • SRCForm p.3 — Box on line 10: Do not check this box unless the sole reason for filing the form is to indicate that previously reported noncompliance problems have been corrected.
  • SRCForm p.4 — Record retention: Books or records relating to a form or its instructions must be retained as long as their contents may become material in the administration of any Internal Revenue law.
  • SRCForm p.3 — Multiple owners schedule: If there is more than one owner (other than as a member of a pass‑through entity), attach a schedule listing the owners, their addresses, and their taxpayer identification numbers.

Common confusion points

Do I need to file Form 8823 if my building is still in compliance?

The form is only for disposals or noncompliance events.

→ Verify that a disposal or noncompliance has occurred before filing.

Can I, as the building owner, submit Form 8823?

Only an authorized housing credit agency is required to file.

→ Confirm that the filing party is an authorized housing credit agency.

Should I fill out line 8 for a building disposition?

Instructions say line 8 is skipped for dispositions.

→ Omit line 8 and complete line 13 instead.

When should I check the box on line 10?

The box is only for filings whose sole purpose is to report correction of previously reported noncompliance.

→ Check the box only if that is the only reason for filing.

Do I need to attach a schedule for multiple owners?

The form requires a schedule when more than one owner (not a pass‑through entity) exists.

→ Include a schedule listing each owner’s name, address, and TIN.

How long must I keep the Form 8823 records?

IRS records must be retained as long as they may become material to tax administration.

→ Keep the form and supporting records indefinitely or until they are no longer material.

Where do I mail the completed Form 8823?

The form must be sent to the IRS Center in Philadelphia, not the comments address.

→ Mail to Department of the Treasury, Internal Revenue Service Center, Philadelphia, PA 19255‑0549.

Workflow map

Related forms and next steps

4 signals

Before

Form 8609 supplies the building identification number (BIN) required on Form 8823.

Current

8823

After

Filing Form 8823 notifies the IRS and may result in the agency’s further compliance actions under section 42(m)(1)(B)(iii).

Often used with

Form 8823 may be filed together with Form 8609 when the BIN is being reported for the first time.

⚠ If something goes wrong

  • Submit an amended Form 8823 (check the amended return box) to correct previously reported information.

Questions about IRS Form 8823

What is IRS Form 8823 used for?

Form 8823 tells the IRS when a low‑income housing building is sold, destroyed, foreclosed, or otherwise stops meeting credit rules. The housing credit agency reports the change and provides new owner details. The filing must be done quickly after the event.

Who must file IRS Form 8823?

Any authorized housing credit agency that learns a low‑income housing building was disposed of or is not in compliance with section 42 must file Form 8823.

What information does IRS Form 8823 require?

The form collects the building name (line 1), BIN (line 2), owner’s name and address (line 3), total credit allocated (line 5), disposition type (line 13a), disposition date (line 13b), new owner’s name and TIN (lines 13c‑13d), contact person (line 14), telephone (line 15), and the authorizing official’s signature.

When is IRS Form 8823 due?

File Form 8823 no later than 45 days after the building was disposed of, or after the end of the time allowed the building owner to correct the condition(s) that caused noncompliance.

Where do I file IRS Form 8823?

File Form 8823 with the Department of the Treasury Internal Revenue Service Center, Philadelphia, PA 19255‑0549.

How do I complete IRS Form 8823?

Enter the building’s identification details on lines 1‑5, then indicate the disposition type on line 13a and the date on line 13b. Provide the new owner’s name and taxpayer ID on lines 13c‑13d, list a contact person on line 14 and a phone number on line 15, then sign, print name and title, and date the form. If more than one owner exists, attach a schedule with their information, and check the amended return box if correcting a prior filing.

What happens if IRS Form 8823 is filed incorrectly?

Failure to satisfy the minimum set‑aside requirement for the first year of the credit period results in the permanent loss of the entire credit. False statements are subject to penalties of perjury.

Do I need to file Form 8823 if my building is still in compliance?

The form is only for disposals or noncompliance events. Verify that a disposal or noncompliance has occurred before filing.

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Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
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