Part I, Compliance Information

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

Based on the responses to questions A and B, the Form 8609-A can be associated with the correct Form 8609.

As noted earlier, the taxpayer cannot complete the certification for the first year of the credit period under IRC §42(l) (1) without receiving the executed Form 8609 from the state agency. Question C puts the taxpayer on notice that any building owner claiming credits without receiving a completed Form 8609 that is signed and dated by a state agency is subject to disallowance of the credit.

Questions D and E allow for self-reporting of events that may require a recapture of credit under IRC §42(j).

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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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