Get the free Form 8609 (Rev. December 2013). Low-Income Housing Credit Allocation and Certification

8609 Form (Rev. December 2013) Department of the Treasury Internal Revenue Service Part I Check if: Income Housing Credit Allocation and Certification OMB No. 15450988 Information about Form 8609

How to fill out form 8609 rev december

1. Start by gathering all the necessary information and documents required to fill out form 8609 rev December. This includes the project address, employer identification number (EIN), and details about the low-income housing development.
2. Begin the form by providing general information such as the name and address of the project, the developer's name and EIN, as well as the contact information.
3. Proceed to Part I of the form, which involves identifying the type of housing credit building, the jurisdiction, and the effective date of the allocation.
4. In Part II, you will need to enter details about the low-income housing units, such as the total number of units, the number of low-income units, the floor area of the building, and the average occupancy.
5. Move on to Part III, which requires information about the applicable fractions. You will need to calculate and enter the fractions for low-income units by building, by project, and the overall fractions.
6. If there are any special allocations or building identifications, provide the required information in Part IV.
7. In Part V, detail any determinations related to the low-income housing project, such as compliance monitoring or inspections.
8. If there are any carryover allocations, transfer them to Schedule A in Part VI.
9. Complete Part VII by entering the appropriate amounts for the current year credits, including the low-income housing credit, the low-income housing credit allocated from a prior year, and any additional credits.
10. If there are any changes to previously allocated credits, Supplementary Information must be provided in Part VIII.
11. Finally, sign and date the form, and ensure that all required attachments are included.

Form 8609 rev December is primarily used by developers, sponsors, and owners of low-income housing projects to report information regarding the allocation and compliance of low-income housing credits. This form is also required for project owners to claim the low-income housing credit on their tax returns.

It is important to note that the specific requirements for form 8609 rev December may vary depending on the jurisdiction and any additional instructions provided by the governing tax authority. Therefore, it is essential to thoroughly review the instructions and guidelines provided with the form to ensure accurate and complete completion.

For pdfFiller’s FAQs

What is form 8609 rev december?

Form 8609 rev december is a form used to certify a low-income housing project as eligible for the low-income housing tax credit.

Who is required to file form 8609 rev december?

Owners of low-income housing projects are required to file form 8609 rev december.

How to fill out form 8609 rev december?

Form 8609 rev december must be filled out with accurate information about the low-income housing project, including the amount of low-income units and the qualified basis.

What is the purpose of form 8609 rev december?

The purpose of form 8609 rev december is to document and certify low-income housing projects for the low-income housing tax credit program.

What information must be reported on form 8609 rev december?

Form 8609 rev december requires information about the low-income housing project, the number of low-income units, the qualified basis, and other project details.

How can I manage my form 8609 rev december directly from Gmail?

pdfFiller’s add-on for Gmail enables you to create, edit, fill out and eSign your form 8609 rev december and any other documents you receive right in your inbox. Visit Google Workspace Marketplace and install pdfFiller for Gmail. Get rid of time-consuming steps and manage your documents and eSignatures effortlessly.

How do I execute form 8609 rev december online?

Easy online form 8609 rev december completion using pdfFiller. Also, it allows you to legally eSign your form and change original PDF material. Create a free account and manage documents online.

How do I complete form 8609 rev december on an Android device?

On Android, use the pdfFiller mobile app to finish your form 8609 rev december. Adding, editing, deleting text, signing, annotating, and more are all available with the app. All you need is a smartphone and internet.