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Form 8859: Carryforward of the District of Columbia First-Time Homebuyer Credit
IRS Form 8859 is used to claim a carryforward of the District of Columbia First-Time Homebuyer Credit from 2024. This form attaches to Form 1040, 1040-SR, or 1040-NR. The original credit amount was limited by Modified Adjusted Gross Income (AGI) being greater than $70,000.
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IRS Form 8859 - Carryforward of the District of Columbia First-Time Homebuyer Credit
IRS Form 8859 is used to claim a carryforward of the District of Columbia First-Time Homebuyer Credit from 2024. This form attaches to Form 1040, 1040-SR, or 1040-NR. The original credit amount was limited by Modified Adjusted Gross Income (AGI) being greater than $70,000.
Risk Radar
Scan points- 1Enter the wrong amount on line 1; this determines the total unused credit available for carryforward.
- 2Failing to enter the correct amount on line 1 (Credit carryforward from 2024).
- 3Incorrectly calculating the Limitation based on tax liability for line 2.
- 4Entering an amount on line 3 that is larger than both line 1 and line 2.
- 5Not subtracting line 3 from line 1 to determine the correct carryforward amount for line 4.
Plain English
This form allows filers to carry over unused homebuyer credits from the year 2024 into future tax years. By filling out Form 8859, you are claiming that portion of your credit that was not used in 2024. This amount can then be applied against taxes owed in subsequent years.
Submission Date
- Filing date: 2025-12-04 14:07:15
- 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 claiming a carryforward of the District of Columbia first-time homebuyer credit from 2024.
- Do not use Form 8859 if you are claiming the original credit amount in the current year (unless it is being carried forward).
- Check Schedule 3 (Form 1040) when including the calculated current year credit on line 6h.
Form selector
Use this form or another form?
Filing separately with spouse
The original credit amount is $2,500 instead of $5,000.
✓ Confirm the initial limit calculation.
Credit determined by Tax Liability Limit Worksheet
This worksheet determines the maximum allowable carryforward based on your tax liability.
✓ Ensure all items listed in the worksheet are accounted for.
Using Credit Limit Worksheet B instructions
If directed by the Instructions for Schedule 8812 (Form 1040), use this specific worksheet to find the amount for line 19.
✓ Verify which worksheet your tax return instructions require.
Deadline or filing window
This Form 8859 is used to claim a carryforward of the District of Columbia first-time homebuyer credit from the tax year 2024. The form itself does not specify an absolute deadline, but it must be attached when filing your current year's return.
Checklist
What you need before filling it out
Line 1 (Credit carryforward from 2024)
Amount from line 4 of your 2024 Form 8859 · Line 1
Line 2 (Limitation based on tax liability)
Amount derived from Tax Liability Limit Worksheet · Line 2
Line 3 (Current year credit)
Smaller of Line 1 or Line 2 · Line 3
Line 4 (Credit carryforward to 2026)
Subtraction of Line 3 from Line 1 · Line 4
Original Credit Limit
$5,000 or $2,500 if married filing separately OR Purchase Price · General Instructions (p.1)
Phase-out Thresholds
>$70,000 (or >$110,000 MFJ) for phase-out; >=$90,000 (or >=$130,000 MFJ) for no credit. · General Instructions (p.1)
Before you submit
- 1Confirm the name(s) on Form 8859 match your return.
- 2Verify that Line 1 reflects the amount from line 4 of your 2024 Form 8859.
- 3Ensure Line 2 is correctly calculated using the Tax Liability Limit Worksheet instructions.
- 4Check that Line 3 is the smaller value between Line 1 and Line 2.
- 5Verify Line 4 equals Line 1 minus Line 3 (the amount being carried forward).
- 6Confirm you are attaching Form 8859 to Form 1040, 1040-SR, or 1040-NR.
- 7Ensure the credit carryforward is only for unused credit from a prior year's Form 8859 (Line 4 of prior year).
How to file this form
- 1Complete Line 1 by entering the amount shown on line 4 of your 2024 Form 8859.
- 2Determine and enter the limitation amount onto Line 2 using the Tax Liability Limit Worksheet instructions.
- 3Calculate and enter the current year credit amount onto Line 3 (the lesser of Line 1 or Line 2).
- 4Calculate and enter the carryforward amount onto Line 4 by subtracting Line 3 from Line 1.
- 5Include the resulting amount from Line 3 on Schedule 3 (Form 1040), line 6h.
- 6Attach Form 8859 to your Form 1040, 1040-SR, or 1040-NR for official submission.
Known limitations
- 1The carryforward claimed must be for unused credit shown on a prior year Form 8859, line 4.
- 2The original credit amount was $2,500 if the filer is married filing separately.
- 3No credit was allowed in the original year if modified AGI was greater than or equal to $90,000 (or $130,000 if married filing jointly).
- 4The carryforward can only be claimed for 2024 credits and cannot be carried back to prior years.
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 is 20/25, and the source directs users to www.irs.gov/Form8859 for the latest information. The form itself indicates it was created on 8/7/25.
What changed or needs a fresh check
- Edition date — confirm the revision reads 20/25.
- OMB Number — confirm it is 1545-0074.
- Attachment Sequence — confirm the number reads 106.
- Creation Date — confirm the date reads 8/7/25.
Quick Facts
Downloads
After you file
- 1Keep a copy of the completed Form 8859.
- 2Include Form 8859 with your filed Form 1040, 1040-SR, or 1040-NR.
- 3The amount entered on line 3 of Form 8859 is included on Schedule 3 (Form 1040), line 6h.
- 4If the calculated carryforward to 2026 (line 4) is zero or less, ensure lines 2 and 3 show '-0-'.
Sources
- SRCLine 1 is the credit carryforward from 2024, which comes from line 4 of your 2024 Form 8859 (Form p.1).
- SRCLine 2 is the limitation based on tax liability, determined using the Tax Liability Limit Worksheet in the instructions (Form p.1).
- SRCLine 3 is the current year credit, which is the smaller of Line 1 or Line 2, and this amount goes onto Schedule 3 (Form 1040), line 6h (Form p.1).
- SRCLine 4 is the credit carryforward to 2026, calculated by subtracting Line 3 from Line 1 (Form p.1).
- SRCThe original credit amount was limited to $5,000 ($2,500 if married filing separately) or the purchase price of the home (Form p.1).
- SRCThe Tax Liability Limit Worksheet is used to complete Line 2 of Form 8859 (Instructions p.1).
- SRCWhen completing Line 2, you must enter your tax liability before credits from your 2025 return on line 1 of the worksheet (Form p.1).
- SRCIf the result for Line 2 is zero or less, you must enter '-0-' on lines 2 and 3 of Form 8859 (Form p.1).
Common confusion points
What amount goes on Line 1?
Confusion
This is the credit carried forward from your 2024 Form 8859, line 4.
→ Enter the specific dollar amount.
What amount goes on Line 2?
Confusion
This is the limitation based on your current year's tax liability, determined using the Tax Liability Limit Worksheet in the instructions.
→ Complete the worksheet first to find this figure.
How do I calculate the Current Year Credit (Line 3)?
Confusion
Enter the smaller dollar amount between Line 1 (Carryforward) and Line 2 (Tax Liability Limitation).
→ Compare the two amounts and select the lower one.
What happens to the credit after Line 3?
Confusion
You subtract Line 3 from Line 1 to find the Credit carryforward to 2026.
→ This result is what you report as your new carryforward.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- If you need to determine the Tax Liability Limit for Line 2, use the Tax Liability Limit Worksheet found in the instructions.
Questions about IRS Form 8859
What is IRS Form 8859 used for?
This form allows filers to carry over unused homebuyer credits from the year 2024 into future tax years. By filling out Form 8859, you are claiming that portion of your credit that was not used in 2024. This amount can then be applied against taxes owed in subsequent years.
Who must file IRS Form 8859?
Individuals who qualify for the District of Columbia First-Time Homebuyer Credit must file IRS Form 8859 to claim a carryforward of any unused portion from 2024.
What information does IRS Form 8859 require?
The form collects information such as Name(s) shown on return, your social security number, and specific dollar amounts for the credit carryforward from 2024 (line 1), the limitation based on tax liability (line 2), and the current year's credit amount (line 3).
When is IRS Form 8859 due?
The form is used to claim a carryforward of the District of Columbia first-time homebuyer credit specifically from 2024.
Where do I file IRS Form 8859?
This Form 8859 must attach to Form 1040, Form 1040-SR, or Form 1040-NR. The form can be accessed online at www.irs.gov/Form8859 for the latest information.
How do I complete IRS Form 8859?
First, enter the Name(s) and social security number. Next, enter the unused credit from line 4 of your 2024 Form 8859 on line 1. Then, complete the Tax Liability Limit Worksheet to determine the amount for line 2, which is the limitation based on tax liability. Finally, enter the smaller of lines 1 or 2 onto line 3 (Current year credit) and calculate the remaining carryforward amount on line 4.
What happens if IRS Form 8859 is filed incorrectly?
If incorrect, the carryforward amount claimed may not be accepted by the IRS, which could result in a reduction of the credit applied to your tax liability.
Confusion — what should I check?
This is the credit carried forward from your 2024 Form 8859, line 4. Enter the specific dollar amount.
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