Form 8609-A, Annual Statement for Low-Income Housing Credit

IRS IRC § 42 Audit Technique Guide — Part I (Introduction and Pre-Contact Analysis) · 2026 edition · updated 2026-07-29 · United States

Form 8609-A is filed by the taxpayer owning the low-income building to complete the annual certification of on-going compliance under IRC §42(l) (2) and to compute the allowable credit for that tax year. The form is filed with the taxpayer's tax return for each year in the 15-year compliance period that begins after December 31, 2004. A separate Form 8609-A is filed for each allocation, so there should be a one-to-one match of Forms 8609 and Forms 8609-A.

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▸Contents — IRS IRC § 42 Audit Technique Guide — Part I (Introduction and Pre-Contact Analysis)

IRS IRC § 42 Audit Technique Guide — Part I (Introduction and Pre-Contact Analysis)

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