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 8823: Low-Income Housing Credit Agencies Report of Noncompliance or Building Disposition
IRS Form 8823 is Low-Income Housing Credit Agencies Report of Noncompliance or Building Disposition. This form notifies the IRS when a building changes ownership or fails to meet low-income housing credit rules, and it must be filed within 45 days of an event.
Need help with Form 8823?
Open it in the AI Editor for field guidance, checks, and PDF export.
Need help? AI Editor guides you through every field of Form 8823.
Start filling →Form Overview
IRS Form 8823 - Low-Income Housing Credit Agencies Report of Noncompliance or Building Disposition
IRS Form 8823 is Low-Income Housing Credit Agencies Report of Noncompliance or Building Disposition. This form notifies the IRS when a building changes ownership or fails to meet low-income housing credit rules, and it must be filed within 45 days of an event.
Risk Radar
Scan points- 1Failing to file a separate Form 8823 for every building that is disposed of or goes out of compliance.
- 2Filing without a separate Form 8823 for each individual building being reported.
- 3Not checking the 'Amended return' box on page 1 when correcting prior reports.
- 4Entering an incorrect Building identification number (BIN) on line 2 of Form 8823.
- 5Failing to attach a schedule listing owners if there is more than one owner.
Plain English
This form tells the IRS about specific buildings that are either being sold, destroyed, or are no longer meeting the requirements for the Low-Income Housing Tax Credit. It also tracks when these issues happened and who the new owners are so the agency can keep its records accurate with the government.
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.
AI co-pilot
Fill it faster. Catch mistakes before you file.
What this form is for
- Use this form when an authorized housing credit agency becomes aware that a low-income housing building was disposed of or is not in compliance with the provisions of section 42.
- Do not use Form 8823 if the situation involves general tax reporting, but rather specific noncompliance or disposition events related to the Low-Income Housing Credit program.
- Check Form 8609 instead when detailing changes to a building's information that are already documented on that form.
Form selector
Use this form or another form?
Building is disposed of
Used to report the disposition event and associated credit details.
✓ Check if Line 1 differs from Form 8609.
Owner failed income recertification
Used when the owner fails to correctly complete or document tenant’s annual income recertification (Box b).
✓ Attach an explanation detailing the failure.
Gross rent exceeds limits
Used specifically when the building's gross rent(s) surpasses established limits (Box g).
✓ Ensure you attach a supporting explanation.
Deadline or filing window
The filing deadline is 45 days after the triggering event. This event can be when the building was disposed of, or when the owner runs out of time to fix noncompliance issues. There is no specific extension mentioned in this excerpt.
Checklist
What you need before filling it out
Line 1 (Building name)
The specific building's name · Page 1
Box b (Income recertification failure)
Owner failed to correctly complete or document tenant’s annual income recertification · Page 1
Line 5 (Total credit allocated)
The total dollar amount of the low-income housing credit assigned to that BIN · Page 1
Box f (Set-aside requirement failure)
Project failed to meet minimum set-aside requirement (e.g., 20/50, 40/60, average income test) · Page 1
Where To File Address
Center Philadelphia, PA 19255-0549 · Page 3
Filing Deadline
No later than 45 days after the building was disposed of or the owner corrected noncompliance · Page 3
Before you submit
- 1Check the box at the top of page 1 if this Form 8823 is being filed as an amended return.
- 2Enter the Building Identification Number (BIN) on Line 2, matching Form 8609.
- 3Verify that Lines 3 and 4 contain accurate Owner's Name and Taxpayer ID information.
- 4If there is more than one owner, attach a schedule listing all owners, their addresses, and T.I.N.s.
- 5Select the appropriate box (a through q) detailing the noncompliance or disposition reason.
- 6Attach an explanation for any selected box that requires it (e.g., boxes c, h, o, p, q).
- 7Ensure you have calculated and entered the Total credit allocated on Line 5.
How to file this form
- 1Complete Lines 1 through 6 with all required building and owner details.
- 2Select the appropriate noncompliance or disposition box (a-q) and attach a detailed explanation where necessary.
- 3If applicable, attach an owner schedule listing all parties beyond the primary owners listed on Page 1.
- 4Sign the Form 8823 before mailing it to the IRS Center in Philadelphia, PA.
Known limitations
- 1A separate Form 8823 must be filed for each building that is disposed of or goes out of compliance.
- 2If a building is part of a multiple building project, the filer must enter the total number of buildings in that project on line 6.
- 3If only noncompliance related to a common area, the number of units identified on line 7c should be -0-.
Field map
Compact field-by-field guide
Entity Info
1 items
Name and taxpayer ID of the entity claiming the credit.
Credit Info
1 items
Type of credit or incentive being claimed.
Calculation
2 items
The base amount used to calculate the credit.
Calculated credit amount after applying formulas and limitations.
Certification
1 items
Detailed breakdown supporting the credit calculation.
Signatures
1 items
Sign and date the form.
Almost done reviewing the fields?
Fillable formOpen in Editor->The current edition on file is June 2023 (Rev. 6-2023). The form directs users to www.irs.gov/Form8823 for the latest information regarding developments.
What changed or needs a fresh check
- Edition date — confirm the revision date reads June 2023.
- Fee — Not stated in the official source.
- Mailing address — verify the IRS Center address is Philadelphia, PA 19255-0549.
- Signature — ensure the filing party signs before sending (implied by instructions).
- BIN verification — confirm the Building Identification Number matches Form 8609.
- Filing deadline — confirm the date allows for submission within 45 days of the triggering event.
Quick Facts
Downloads
After you file
- 1The housing credit agency should provide a copy of Form 8823 to the owner(s).
- 2Books or records relating to Form 8823 must be retained as long as their contents may become material in the administration of any Internal Revenue law.
- 3If filing an amended return, check the box at the top of page 1 and ensure line 2 contains the building identification number (BIN) from Form 8609.
- 4If there are multiple owners (not members of a pass-through entity), attach a schedule listing their addresses and taxpayer identification numbers.
Sources
- SRCInstructions p.1 — A separate Form 8823 must be filed for each building that is disposed of or goes out of compliance.
- SRCInstructions p.1 — Line 1 requires the building name (if any) and must be checked if it differs from Form 8609.
- SRCInstructions p.3 — Authorized housing credit agencies must file Form 8823 when they become aware that a low-income housing building was disposed of or is not in compliance with section 42 provisions.
- SRCInstructions p.3 — File Form 8823 no later than 45 days after the building was disposed of, or the end of the time allowed for correction (see Regulations section 1.42-5(e)).
- SRCInstructions p.3 — When filing an amended return, check the box on page 1 and enter the BIN on line 2.
- SRCInstructions p.3 — If only common area noncompliance is identified, use -0- for units on line 7c.
Common confusion points
When must I file Form 8823?
The deadline is no later than 45 days after the building was disposed of, or the end of the time allowed for the owner to correct noncompliance.
→ Check the 'When To File' section on page 3.
What do I fill out if there are multiple noncompliance issues?
Enter the date of the earliest discovered issue on line 8 (if not a disposition). If it is a building disposition, skip lines 9 through 12 and complete line 13.
→ Refer to instructions regarding multiple issues on page 3.
When do I use line 8 versus skipping to line 13?
Enter the date of noncompliance on line 8 if there are issues but it is not a disposition; skip lines 9-12 and complete line 13 if the building is being disposed of.
→ Compare instructions for both scenarios on page 3.
When should I use -0- for units?
Use -0- on line 7c only if the single noncompliance issue identified by inspection (on line 11c) relates to a common area.
→ Check the specific instruction regarding common areas on page 3.
Do I need to report changes from Form 8609?
Yes; check boxes on page 1 if Line 1 or Line 3 differs from what is reported on Form 8609.
→ Verify which lines require comparison against Form 8609 on page 1.
What happens with the filing address?
File with the IRS Center in Philadelphia, PA 19255-0549; do not send it to the Washington, DC address listed for comments.
→ Cross-reference 'Where To File' instructions on page 3.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Schedule listing owners — Attach a schedule if there is more than one owner (other than as a member of a pass-through entity) when filing Form 8823.
Questions about IRS Form 8823
What is IRS Form 8823 used for?
This form tells the IRS about specific buildings that are either being sold, destroyed, or are no longer meeting the requirements for the Low-Income Housing Tax Credit. It also tracks when these issues happened and who the new owners are so the agency can keep its records accurate with the government.
Who must file IRS Form 8823?
Any authorized housing credit agency that becomes aware that 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 details such as the Building identification number (BIN) on line 2, the Owner’s name and taxpayer identification number on lines 3 and 4, and the Total credit allocated to that BIN on line 5. It also records disposition dates and new owner information.
When is IRS Form 8823 due?
Form 8823 must be filed no later than 45 days after either the building was disposed of or the end of the time allowed for the owner to correct noncompliance conditions.
Where do I file IRS Form 8823?
The form is sent to the Department of the Treasury Internal Revenue Service Center in Philadelphia, PA 19255-0549. If filing an amended return, a box on page 1 must be checked.
How do I complete IRS Form 8823?
The filer must first fill out the details for each building on a separate Form 8823. This includes completing lines like Building name (line 1), Owner’s name (line 3), and Total credit allocated (line 5). Finally, an authorizing official must sign, print their name and title, and date the report.
What happens if IRS Form 8823 is filed incorrectly?
Under penalties of perjury, failure to correctly report this information means the agency attests that the report is not true, correct, and complete, which subjects it to penalty.
When must I file Form 8823?
The deadline is no later than 45 days after the building was disposed of, or the end of the time allowed for the owner to correct noncompliance. Check the 'When To File' section on page 3.
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.