8609

Low-Income Housing Credit Allocation and Certification

Agency
IRS
Revision
Rev. December 2021
Fillable fields
44
Pages
1
Official source
IRS form page
Checked
October 21, 2026
Fill 8609 online
Page 1 of form 8609

Form 8609: Low-Income Housing Credit Allocation and Certification

Form 8609, Low-Income Housing Credit Allocation and Certification, is part of the low-income housing credit. The About page says owners of residential low-income rental buildings are allowed the credit for each qualified building over a 10-year credit period, and that the form can be used to obtain a housing credit allocation from the housing credit agency and to certify certain information.

The form has two parts. Part I, Allocation of Credit, is completed and signed by the housing credit agency. Part II, First-Year Certification, is completed by the building owner for the first year of the credit period. The About page says a separate Form 8609 must be issued for each building in a multiple building project.

The building owner then files the original with the IRS once. You can fill out the PDF free in your browser on this page and download it without an account.

Top of page 1 of Form 8609: Low-Income Housing Credit Allocation and Certification, as printed by IRS

What's on Form 8609

Part I, items A to E

Building address, agency name and address, owner name, address and TIN, agency EIN and building identification number (BIN), plus boxes for an addition to qualified basis or an amended form.

Part I, lines 1 to 5

Date of allocation, maximum housing credit dollar amount, maximum applicable credit percentage, maximum qualified basis, tax-exempt bond percentage and placed in service date.

Line 6 and agency signature

Boxes describing the allocation, such as newly constructed, existing building or nonprofit set-aside, then the authorized agency official's signature.

Part II, lines 7 to 9

The owner's first-year figures: eligible basis, original qualified basis, multiple building project status, and elections to reduce eligible basis.

Line 10 elections

Elections on the start of the credit period, large partnership treatment, the minimum set-aside test and a deep rent skewed project. The form says they are irrevocable.

Owner signature

The owner's signature, taxpayer identification number, date, name and first year of the credit period.

How to fill out Form 8609

  1. 1

    Part I (agency only)

    The agency enters the allocation details. The instructions say line 1b should equal the line 2 percentage multiplied by line 3a, and line 4 shows -0- rather than a blank when no bonds were used.

    Part I (agency only) on page 1 of Form 8609: Low-Income Housing Credit Allocation and Certification, as printed by IRS
  2. 2

    Check line 5a

    The instructions say completing Part II certifies the placed in service date matches line 5a. If the date is wrong or missing, they say to get a new or amended form from the agency.

  3. 3

    Line 7

    Enter the eligible basis in dollars at the close of the first year of the credit period. The instructions say it doesn't include land, and to multiply by any increased percentage on line 3b.

  4. 4

    Line 8a

    Multiply line 7 by the smaller of the unit fraction or the floor space fraction as of the close of the first year of the credit period.

  5. 5

    Line 8b

    The instructions say each building is a separate project unless a statement attached to Form 8609 identifies every building in the project, with names, addresses and BINs.

  6. 6

    Lines 9 and 10, then sign

    Answer the basis reduction questions and choose the elections; the form cautions that line 10 elections are irrevocable. Then sign and enter the TIN, date and first year of the credit period.

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Where it goes, timing and records

Where the owner files

The instructions describe a one-time submission to the Low-Income Housing Credit (LIHC) Unit at Department of the Treasury, Internal Revenue Service Center, Philadelphia, PA 19255-0549.

When

The instructions say the original goes in no later than the due date, including extensions, of the owner's first tax return filed with Form 8609-A.

Agency copies

The agency submits a copy with Form 8610 and keeps a copy. The instructions add that an agency may ask the owner for a copy with Part II completed.

Yearly forms

The instructions say Form 8609-A is filed for each year of the 15-year compliance period, and the credit is claimed on Form 8586.

Owner records

The instructions list keeping the original Form 8609 and related Forms 8609-A, 8586 and 8611 for 3 years after the due date of the return for the year the 15-year compliance period ends.

Instruction updates

The About page lists updates to the Instructions for Form 8609 (Rev. December 2025) for projects financed with tax-exempt bonds, clarified May 29, 2026.

Related forms

Who fills out Form 8609?

  • Housing credit agencies

    A state or local agency authorized to make low-income housing credit allocations completes and signs Part I, submits a copy with Form 8610, and sends the signed original to the owner.

  • Building owners

    The owner of the low-income building completes Part II for the first year of the credit period, signs it and files the original with the IRS.

  • Multiple building projects

    The instructions say a separate Form 8609 is completed for each building that receives an allocation. Allocations in separate calendar years also need separate forms.

  • Bond-financed buildings

    When 50% or more of the building and land basis is financed with certain tax-exempt bonds, no allocation is needed, but the instructions say the owner still gets a Form 8609 from the agency.

  • Large partnerships

    The instructions say a partnership with 35 or more partners is treated as the taxpayer for recapture unless it makes the line 10b election.

Two parties complete the form: the housing credit agency fills in Part I, and the building owner fills in Part II and files it.

Official sources and the blank

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Questions about Form 8609

Who completes Part I of Form 8609?

The housing credit agency. The form marks the signature as completed by housing credit agency only, and the instructions say the agency signs Part I and sends the original to the owner.

Is one Form 8609 enough for several buildings?

No. The About page says a separate Form 8609 must be issued for each building in a multiple building project.

Where does the owner send Form 8609?

The instructions give the LIHC Unit at Department of the Treasury, Internal Revenue Service Center, Philadelphia, PA 19255-0549, as a one-time submission.

Can the line 10 elections be changed later?

The form says that once made, the line 10 elections are irrevocable.

What is a BIN?

The building identification number, assigned by the housing credit agency. The instructions say the BIN first assigned to a building is used for any later allocation that needs a separate Form 8609.

Which form claims the credit each year?

The instructions say the credit is claimed on Form 8586, and Form 8609-A is filed for each year of the 15-year compliance period.