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General Information about the Taxpayer

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

The following documents should be analyzed early in the audit to assist in setting the scope and depth of the audit.

  • Partnership Agreement,

  • Prospectus/Offering Memorandum related to the organization or syndication of the partnership,

  • Documentation pertaining to the partners' capital contributions including all notes,

  • Credit Allocation Application,

  • Market Study,

  • Credit Allocation Award/Contract or Carryover Allocation,

  • Extended Use Agreement,

  • All Forms 8609 issued to the taxpayer, and

  • Internal audit reports.

  • All Forms 8823

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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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