Form 8823, Low-Income Housing Credit Agencies Report of Noncompliance or Building…

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

The Forms 8823 submitted by the state agency provide information about the building to supplement what is known from the Forms 8609 and can help identify issues that should be addressed during an audit.

Form 8823 is considered an information return. The state agency's conclusions are accepted as correct unless otherwise proven to be incorrect (see IRM 4.10.7.6.1.2). The IRS can use the

information to make adjustments to the IRC §42 credit. However, the IRS cannot project the state agency sample's results to the entire population of low-income units.

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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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