Line 1: carryforward from 2024
The amount from line 4 of the 2024 Form 8859.
8859
Carryforward of the District of Columbia First-Time Homebuyer Credit
- Agency
- IRS
- Revision
- 2025
- Fillable fields
- 9
- Pages
- 1
- Official source
- IRS form page
- Checked
- October 21, 2026
Form 8859: Carryforward of the District of Columbia First-Time Homebuyer Credit
Form 8859, Carryforward of the District of Columbia First-Time Homebuyer Credit, is used to claim a carryforward of that credit from 2024. It is attached to Form 1040, 1040-SR or 1040-NR. The 2025 form has four lines: the carryforward from line 4 of the 2024 Form 8859, a limit based on tax liability, the current year credit, and the carryforward to 2026.
The form says only a carryforward of any unused credit, shown on the prior year Form 8859, line 4, may be claimed. As background, it says the original credit amount was the smaller of $5,000 ($2,500 if married filing separately) or the purchase price of the home. Its instructions, including the Tax Liability Limit Worksheet for line 2, are printed on the form itself.
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What's on Form 8859
Line 2: limitation based on tax liability
The amount from the Tax Liability Limit Worksheet in the instructions on the form.
Line 3: current year credit
The smaller of line 1 or line 2, which is included on Schedule 3 (Form 1040), line 6h.
Line 4: carryforward to 2026
Line 1 minus line 3.
Tax Liability Limit Worksheet
Three lines: the tax liability before credits from the 2025 return, the total of the listed credits and adjustments taken, and the difference.
How to fill out Form 8859
- 1
Line 1
Enter the amount from line 4 of the 2024 Form 8859.
- 2
Worksheet line 1
Enter the tax liability before the application of credits from the 2025 return: line 18 of Form 1040, 1040-SR or 1040-NR.
- 3
Worksheet line 2
Total the listed credits taken on the 2025 return, such as the foreign tax credit, the child and dependent care credit, education credits and the child tax credit. The form says to include them only if allowed and taken.
- 4
Worksheet line 3
Subtract worksheet line 2 from line 1 and enter the result on Form 8859, line 2. If zero or less, enter -0- there and on lines 2 and 3 of the form.
- 5
Line 3
Enter the smaller of line 1 or line 2. Include this amount on Schedule 3 (Form 1040), line 6h.
- 6
Line 4
Subtract line 3 from line 1. The form says the unused credit can be carried forward until all of it is used, and cannot be carried back.
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Where it goes and what to watch
Attach to the return
The form says to attach it to Form 1040, 1040-SR or 1040-NR. Its attachment sequence number is 106.
Where the credit goes
The line 3 amount is included on Schedule 3 (Form 1040), line 6h.
Carryforward only
Any unused credit on line 4 carries forward until it is used. The form says it cannot be carried back to prior years.
Schedule 8812 note
If the Instructions for Schedule 8812 (Form 1040) direct completing Credit Limit Worksheet B, the form says to use line 14 of that worksheet instead of line 19 of the return.
Related forms
1040
U.S. Individual Income Tax Return
199 fields, 2 pages
1040-SR
U.S. Income Tax Return for Seniors
200 fields, 4 pages
1040-NR
U.S. Nonresident Alien Income Tax Return
171 fields, 2 pages
1040
Additional Credits and Payments
37 fields, 1 page
1040
Credits for Qualifying Children and Other Dependents
41 fields, 2 pages
Who fills out Form 8859?
The form is completed by individuals and attached to their own income tax return.
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Questions about Form 8859
Can Form 8859 claim a new homebuyer credit?
The form says only a carryforward of any unused credit, shown on the prior year Form 8859, line 4, may be claimed.
Where does the line 3 amount go?
On Schedule 3 (Form 1040), line 6h.
Can the unused credit be carried back?
No. The form says it can be carried forward until all of it is used and cannot be carried back to prior years.
What was the original credit amount?
The form says the smaller of $5,000 ($2,500 if married filing separately) or the purchase price of the home.
What if the worksheet result is zero?
The form says to enter -0- on worksheet line 3 and on Form 8859, lines 2 and 3.
Does Form 8859 have separate instructions?
The instructions are printed on the form itself, including the Tax Liability Limit Worksheet for line 2.