Reconciliation to Forms 8609

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

The Forms 8609 and the Forms 8823 should be matched up by BIN and reconciled:

Reconcile the amount of credit allocated on the Form 8609, line 1b, to the amount of credit on Form 8823, line 5; there may be more than one Form 8609 for a building. If Form 8823, line 5, is blank or zero, then the taxpayer had not received the Forms 8609 at the time the state agency filed the Form 8823 with the IRS. Compare the dates the Forms 8609 and Forms 8823 were signed by the state agency.
Compare the owner's name and EIN; different owners indicate a prior sale of the building.

Get a plain-English answer with a citation back to this text.

Ask AI about this code

Export this section

▸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)

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.