8610

Annual Low-Income Housing Credit Agencies Report (under section 42(l)(3) of the Internal Revenue Code)

Agency
IRS
Revision
2025
Fillable fields
32
Pages
3
Official source
IRS form page
Checked
October 21, 2026
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Page 1 of form 8610

Form 8610 (2025): Annual Low-Income Housing Credit Agencies Report

Form 8610, Annual Low-Income Housing Credit Agencies Report, is filed under section 42(l)(3) by housing credit agencies, not by building owners or individuals. The instructions say agencies use it to transmit Forms 8609, Low-Income Housing Credit Allocation and Certification, and Schedules A (Form 8610) to the IRS, and to report the dollar amount of housing credits allocated during the calendar year.

This page covers the 2025 form. Part I counts the attached forms and schedules, Part II reconciles the state housing credit ceiling with the credits allocated, and Part III asks three yes or no questions about compliance monitoring. An authorizing official of the agency signs it under penalties of perjury. The instructions on pages 2 and 3 of the PDF give the filing date and the IRS address.

You can fill out Form 8610 free in your browser on this page and download the result without an account.

Top of page 1 of Form 8610 (2025): Annual Low-Income Housing Credit Agencies Report, as printed by IRS

What's on Form 8610

Header

Name, employer identification number and address of the housing credit agency, and a box to check if this is an amended report.

Part I: attached forms and schedules

Lines 1 to 6 count the Forms 8609 used to allocate credit in 2025, those for credits allocated before 2025, those for tax-exempt bond projects, the dollar amount of bond-financed credits, the Schedules A, and the total attached.

Part II: credit ceilings and allocations

Lines 7a to 12 build the state housing credit ceiling for 2025, report credits allocated during 2025, and figure the unused ceiling carried to 2026 and the unused 2024 carryover assigned to the 2026 National Pool.

Part III: compliance monitoring

Lines 13 to 15 ask whether the qualified allocation plan includes compliance monitoring procedures and whether the agency complied with them and with its notification of noncompliance duties. A No answer needs an attached explanation.

Signature

Signature, printed name and title of the authorizing official, and the date, under a penalties of perjury declaration.

How to fill out Form 8610

  1. 1

    Part I counts

    Enter the number of attached Forms 8609 on lines 1 to 3 and the Schedules A on line 5. The instructions say line 1 does not include Forms 8609 for allocations made before 2025 on carryover allocation documents; those go on line 2.

  2. 2

    Line 7b ceiling

    The form says to enter the larger of $3.00 multiplied by the state's population or $3,455,000. The instructions say population is determined under section 146(j) and point to Notice 2025-18 for the figures.

    Line 7b ceiling on page 3 of Form 8610 (2025): Annual Low-Income Housing Credit Agencies Report, as printed by IRS
  3. 3

    Lines 7c to 7h

    Add returned ceiling, any National Pool amount from Rev. Proc. 2026-09 and the unused 2024 ceiling from the 2024 Form 8610, line 11. Line 7h reports the amount allocated to qualified nonprofit organizations under section 42(h)(5).

  4. 4

    Lines 8a to 12

    Enter credits from the attached Forms 8609, Part I, line 1b, on line 8a and carryover allocations from Schedules A on line 8b. The form says the line 8c total can't exceed line 7g. Then figure the carryover lines 9 to 12.

  5. 5

    Part III and signature

    Answer lines 13 to 15, attaching an explanation for any No answer, and have the authorizing official sign, print a name and title, and date the report.

  6. 6

    Attach in order

    The instructions say to attach Forms 8609 first, then Schedules A (Form 8610), then Schedules A for projects approved for carryover allocation relief under Rev. Proc. 2014-49.

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Where to send it, deadline and penalty

Where to send

The instructions say to send Form 8610 and attached forms and schedules to Department of the Treasury, Internal Revenue Service Center, Philadelphia, PA 19255-0549.

Deadline

The instructions say to file the 2025 Form 8610 with accompanying Forms 8609 (with only Part I completed) and Schedules A (Form 8610) by February 28, 2026.

Penalty

The instructions say the $100 penalty under section 6652(j) applies to any failure to file Form 8610 when due.

Amended report

Check the amended report box and use the same version of the form that was originally filed. Complete only the lines being amended and attach documentation explaining why.

Disaster relief statement

An agency that granted relief under section 10 of Rev. Proc. 2014-49 attaches a signed statement labeled "Relief Under Section 10 of Rev. Proc. 2014-49" with the details the instructions list.

Related forms

Who files Form 8610?

  • State housing credit agencies

    The agency named at the top of the form, with its employer identification number and address, files the report with the IRS.

  • States with several agencies

    In states with multiple housing credit agencies, including states with constitutional home rule cities, the instructions say the agencies coordinate and file one Form 8610.

  • Agencies that granted carryover relief

    An agency that granted carryover allocation relief under section 6 of Rev. Proc. 2014-49 attaches a copy of Schedule A (Form 8610) for each such project, with the relief box checked.

  • Building owners receive Form 8609

    Owners of low-income buildings get Form 8609 from the agency. Form 8610 is the agency's own report and is not filed by owners.

The instructions say any housing credit agency authorized to make an allocation of the credit on a Form 8609, or a carryover allocation on a Schedule A (Form 8610), to an owner of a qualified low-income building during the calendar year completes and files Form 8610, even if no credit is actually allocated.

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Questions about Form 8610

Who files Form 8610?

Housing credit agencies authorized to allocate the low-income housing credit. The instructions say they file it even if no credit is actually allocated. Building owners do not file it.

What gets attached to Form 8610?

Forms 8609 with only Part I completed and Schedules A (Form 8610) reporting carryover allocations, in the order the instructions list.

When is the 2025 Form 8610 due?

The instructions say to file it with the attached forms and schedules by February 28, 2026.

Where is Form 8610 mailed?

The instructions give Department of the Treasury, Internal Revenue Service Center, Philadelphia, PA 19255-0549.

How is the 2025 state housing credit ceiling figured on line 7b?

The form says to enter the larger of $3.00 multiplied by the state's population or $3,455,000. Lines 7c, 7d and 7f add returned ceiling, any National Pool amount and the unused 2024 ceiling.

How is an amended Form 8610 filed?

The instructions say to check the amended report box, use the same year's version of the form, complete only the lines being amended and attach an explanation.