Form 8609, Low-Income Housing Credit Allocation and Certification
Form 8609 documents the low-income housing credit allocated to a building and the owner’s first-year certifications. Fill in the official IRS PDF below and download it.
This is the genuine IRS PDF, unmodified. Source: IRS official page.
What is 8609?
Form 8609, Low-Income Housing Credit Allocation and Certification, has two halves. Part I is completed by the state or local housing credit agency to record the credit amount allocated to a building. Part II is completed by the building owner to make the first-year certifications and elections that lock in how the credit will be claimed.
A separate Form 8609 is issued for each building, so a project with several buildings involves several forms. Once the certifications are made, the owner generally claims the credit each year over the credit period using Form 8609-A and the general business credit forms.
Who files 8609?
- Owners of residential rental buildings that received a low-income housing credit allocation
- Housing credit agencies completing the allocation section for each building
- Owners of tax-exempt bond financed buildings that qualify without a separate allocation
- Partnerships and other entities that own qualified low-income buildings and pass the credit to investors
How to fill out 8609
- Check that Part I has been completed and signed by the housing credit agency, showing the building identification number and allocated credit.
- Complete Part II as the building owner: the date the building was placed in service and the first year of the credit period.
- Make the elections in Part II, including the minimum set-aside election for the project.
- Sign and date the owner certification.
- Download the finished PDF and file it as the current instructions direct, keeping a copy with the building’s records for the full compliance period.
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Frequently asked questions
Who fills out which part of Form 8609?
The housing credit agency completes Part I when it allocates credit to the building. The building owner completes and signs Part II to make the first-year certifications and elections.
Do I file Form 8609 every year?
No. Form 8609 is generally a one-time certification for each building. The annual credit computation is reported on Form 8609-A for each year of the credit period.
What if my project has more than one building?
Each building gets its own Form 8609 with its own building identification number, even when the buildings are part of a single project.