Agency header
Name, address and employer identification number of the housing credit agency, a box for an amended carryover allocation and a box for relief granted under Rev. Proc. 2014-49.
8610 Sch. A
Carryover Allocation of Low-Income Housing Credit
- Agency
- IRS
- Revision
- Rev. December 2024
- Fillable fields
- 18
- Pages
- 1
- Official source
- IRS form page
- Checked
- October 21, 2026
Schedule A (Form 8610): Carryover Allocation of Low-Income Housing Credit
Schedule A (Form 8610) is the IRS schedule a state housing credit agency uses to report a carryover allocation of low-income housing credit. The About Form 8610 page says state housing credit agencies use this schedule to report carryover allocations, and the schedule says to attach it to Form 8610. The same page says agencies use Form 8610 to report the dollar amount of housing credits allocated during the calendar year and to transmit Forms 8609 and Schedules A (Form 8610) to the IRS.
The instructions say only one Schedule A (Form 8610) should be filed for each project that receives a carryover allocation in the same calendar year. Each schedule names the agency and the building owner receiving the allocation, and gives the type, date and amount of the allocation and, when a binding agreement exists, the maximum applicable credit percentages.
This is an agency schedule. The building owner is named on it but does not file it. You can fill out the PDF free in your browser on this page and download it without an account.
What's on Schedule A (Form 8610)
Lines 1a, 1b and 2: building owner
Name and address of the building owner receiving the carryover allocation, and the owner's taxpayer identification number, including dash or dashes.
Line 3: type of allocation
Line 3a asks whether the carryover allocation is building based or project based. Line 3b asks whether it is subject to the nonprofit set-aside under section 42(h)(5). Line 3c is reserved for future use.
Lines 4 and 5: date and amount
The date of the carryover allocation and the amount of the carryover allocation.
Lines 6a to 6c: credit percentages
The maximum applicable credit percentage for acquisition cost, rehabilitation expenses and new construction expenses, filled in only when a binding agreement was entered into.
How to fill out Schedule A (Form 8610)
- 1
Agency details
Enter the housing credit agency's name, address and employer identification number. The instructions say not to check the amended box when the schedule is submitted for relief under Rev. Proc. 2014-49.
- 2
Owner and allocation type
Enter the building owner's name, address and taxpayer identification number on lines 1a, 1b and 2. On line 3a check building based or project based, and on line 3b check Yes or No for the nonprofit set-aside.
- 3
Line 4
The instructions say to enter the date the authorized official of the state housing agency signs and dates the carryover allocation document. The date should correspond to the year of the Form 8610.
- 4
Line 5
For a building based allocation, enter the credit allocated to the building under section 42(h)(1)(E). For a project based allocation, enter the credit allocated to all the buildings in the project under section 42(h)(1)(F).
- 5
Lines 6a, 6b and 6c
The instructions say to complete these lines only if there is a binding agreement between the agency and the building owner for a specific housing credit dollar amount, and an election is made to use an applicable percentage for a month other than the placed-in-service month.
- 6
Minimum percentages
The instructions say the applicable percentage cannot be less than 9% for a building that is not federally subsidized and is placed in service after July 30, 2008, and cannot be less than 4% for certain federally subsidized buildings placed in service after December 31, 2020.
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Where it goes and what to attach
Attach to Form 8610
The schedule says to attach it to Form 8610. The About page says agencies use Form 8610 to transmit Forms 8609 and Schedules A (Form 8610) to the IRS.
Disaster relief copies
Copies for projects approved for relief under Rev. Proc. 2014-49 since the agency last filed Form 8610 have the relief box checked. The instructions say their information is not included on any line in Part I or Part II of Form 8610.
Regulations
The instructions point to Regulations sections 1.42-6 and 1.42-8 for the requirements that apply to carryover allocations.
Latest information
The schedule points to www.irs.gov/Form8610 for the latest information. Its Paperwork Reduction Act notice is in the instructions for Form 8610.
Related forms
8610
Annual Low-Income Housing Credit Agencies Report (under section 42(l)(3) of the Internal Revenue Code)
32 fields, 3 pages
8609
Low-Income Housing Credit Allocation and Certification
44 fields, 1 page
8609-A
Annual Statement for Low-Income Housing Credit
43 fields, 1 page
8586
Low-Income Housing Credit
14 fields, 1 page
8823
Low-Income Housing Credit Agencies Report of Noncompliance or Building Disposition
84 fields, 5 pages
Who completes Schedule A (Form 8610)?
The schedule and the About Form 8610 page name state housing credit agencies as the filers. The building owner receiving the carryover allocation is listed on it but does not file it.
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Questions about Form 8610 Sch. A
Who files Schedule A (Form 8610)?
State housing credit agencies. The instructions say they use it to report carryover allocations of low-income housing credit.
Is Schedule A (Form 8610) filed on its own?
No. The schedule says to attach it to Form 8610, the annual report housing credit agencies use to report credits allocated and to transmit Forms 8609 and these schedules.
How many schedules does a project need?
The instructions say only one Schedule A (Form 8610) should be filed for each project that receives a carryover allocation in the same calendar year.
What date goes on line 4?
The date the authorized official of the state housing agency signs and dates the carryover allocation document. The instructions say it should correspond to the year of the Form 8610.
When are lines 6a to 6c completed?
Only when there is a binding agreement for a specific housing credit dollar amount and an election to use an applicable percentage for a month other than the month the property is placed in service.