Get the free Form 8823
Show details
Form 8823 is used by low-income housing credit agencies to notify the IRS of noncompliance issues regarding low-income housing tax credit provisions or to report any building disposition.
We are not affiliated with any brand or entity on this form
Get, Create, Make and Sign form 8823
Edit your form 8823 form online
Type text, complete fillable fields, insert images, highlight or blackout data for discretion, add comments, and more.
Add your legally-binding signature
Draw or type your signature, upload a signature image, or capture it with your digital camera.
Share your form instantly
Email, fax, or share your form 8823 form via URL. You can also download, print, or export forms to your preferred cloud storage service.
Editing form 8823 online
To use the services of a skilled PDF editor, follow these steps:
1
Log in. Click Start Free Trial and create a profile if necessary.
2
Prepare a file. Use the Add New button. Then upload your file to the system from your device, importing it from internal mail, the cloud, or by adding its URL.
3
Edit form 8823. Add and replace text, insert new objects, rearrange pages, add watermarks and page numbers, and more. Click Done when you are finished editing and go to the Documents tab to merge, split, lock or unlock the file.
4
Save your file. Select it from your list of records. Then, move your cursor to the right toolbar and choose one of the exporting options. You can save it in multiple formats, download it as a PDF, send it by email, or store it in the cloud, among other things.
With pdfFiller, it's always easy to deal with documents.
Uncompromising security for your PDF editing and eSignature needs
Your private information is safe with pdfFiller. We employ end-to-end encryption, secure cloud storage, and advanced access control to protect your documents and maintain regulatory compliance.
How to fill out form 8823
How to fill out Form 8823
01
Download Form 8823 from the IRS website or obtain a paper copy.
02
Provide the property information at the top of the form, including the property address and the name of the owner.
03
Fill in the taxpayer identification number (TIN) of the owner.
04
Complete Part I by checking the appropriate box to indicate the nature of the noncompliance.
05
In Part II, provide detailed explanations for each instance of noncompliance, including dates and relevant facts.
06
Attach any supporting documentation that may help your case, such as correspondence or records.
07
Review the form for accuracy and completeness.
08
Sign and date the form.
09
Submit the form to the appropriate IRS address listed in the instructions.
Who needs Form 8823?
01
Landowners or property managers of low-income housing tax credit properties.
02
Taxpayers who need to report noncompliance with the tax credit requirements to the IRS.
03
Anyone who has a legal obligation to provide information regarding low-income housing compliance.
Fill
form
: Try Risk Free
People Also Ask about
What is the IRS form 8823 used for?
Housing credit agencies use Form 8823 as part of their compliance monitoring responsibilities under section 42(m)(1)(B)(iii) to notify the IRS of any building disposition or noncompliance with the low-income housing tax credit provisions.
What does 8609 mean?
Form 8609 is the IRS document that credit allocating agencies give to property owners as evidence that the owner is eligible to claim low-income housing tax credits (LIHTCs).
What is the IRS form 8609 used for?
This form can be used to: obtain a housing credit allocation from the housing credit agency, and. certify certain information.
Who elected the minimum set aside on IRS form 8609?
The minimum set-aside election for a project is made by the owner after the first year of the credit period on IRS Form 8609 line 10(c).
What is the eligible basis for the low-income housing tax credit?
Eligible basis is a component of the qualified basis of an LIHC project. It is generally equal to the adjusted basis of the building, excluding land but including amenities and common areas. An existing building is a building that has been previously placed in service.
What is the IRS form 8609?
Form 8609 can be used to obtain a housing credit allocation from the housing credit agency. A separate Form 8609 must be issued for each building in a multiple building project. Form 8609 is also used to certify certain information. Housing credit agency.
Where do I mail Form 8823?
Where to file forms beginning with the number 8 Form name (For a copy of a form, instruction, or publication)Address to mail form to IRS Form 8823, Low-Income Housing Credit Agencies Report of Noncompliance or Building Disposition Department of the Treasury Internal Revenue Service Center Philadelphia, PA 19255-054947 more rows • Dec 18, 2024
For pdfFiller’s FAQs
Below is a list of the most common customer questions. If you can’t find an answer to your question, please don’t hesitate to reach out to us.
What is Form 8823?
Form 8823 is a form used by the Internal Revenue Service (IRS) to report the noncompliance of a low-income housing project with applicable requirements.
Who is required to file Form 8823?
Owners of low-income housing projects that have received a low-income housing tax credit (LIHTC) must file Form 8823 when there is noncompliance with the tax credit program.
How to fill out Form 8823?
To fill out Form 8823, gather the necessary information about the project, including its compliance status, submit details of noncompliance, provide the reason for noncompliance, and sign the form.
What is the purpose of Form 8823?
The purpose of Form 8823 is to inform the IRS and housing credit agencies about instances of noncompliance in low-income housing projects that may affect the allocation of tax credits.
What information must be reported on Form 8823?
Form 8823 requires reporting information such as the name and address of the owner, project details, specifics about the noncompliance issues, any corrective actions taken, and the period of noncompliance.
Fill out your form 8823 online with pdfFiller!
pdfFiller is an end-to-end solution for managing, creating, and editing documents and forms in the cloud. Save time and hassle by preparing your tax forms online.
Form 8823 is not the form you're looking for?Search for another form here.
Relevant keywords
Related Forms
If you believe that this page should be taken down, please follow our DMCA take down process
here
.
This form may include fields for payment information. Data entered in these fields is not covered by PCI DSS compliance.
