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

  • Form 8609, Low-Income Housing Credit Allocation and Certification

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

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

  • Balance Sheet

  • Schedule K and Schedule K-1

  • Ownership By Individuals

  • Prior and Subsequent Year Returns

  • Related Returns

  • Risk Analysis

  • Initial Information Document Request

  • Summary

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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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