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Tennessee Housing Development Agency
Andrew Jackson Building Third Floor
502 Frederick St., Nashville, TN 37243
(615) 8152200
Bill HaslamRalph M. PerreyGovernorExecutive DirectorMEMORANDUM:
DATE:January
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What is low-income housing tax credit?
Low-income housing tax credit is a tax credit allocated to developers or investors who build or rehabilitate affordable rental housing for low-income individuals and families.
Who is required to file low-income housing tax credit?
Developers or investors who have built or rehabilitated affordable rental housing for low-income individuals and families are required to file the low-income housing tax credit.
How to fill out low-income housing tax credit?
To fill out low-income housing tax credit, developers or investors need to complete Form 8609 and submit it to the IRS.
What is the purpose of low-income housing tax credit?
The purpose of low-income housing tax credit is to incentivize the development of affordable rental housing for low-income individuals and families.
What information must be reported on low-income housing tax credit?
Information such as the total amount of qualified basis, the credit amount being claimed, and the type of construction or rehabilitation must be reported on the low-income housing tax credit.
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