Form 8823, Low-Income Housing Credit Agencies Report of Noncompliance or Building Disposition
Form 8823 is filed by state and local housing credit agencies to tell the IRS when a low-income housing credit property falls out of compliance, corrects a problem, or is disposed of. Fill in the official IRS PDF below and download it.
This is the genuine IRS PDF, unmodified. Source: IRS official page.
What is 8823?
The low-income housing tax credit comes with a long compliance period, and the housing credit agency that allocated the credit is responsible for monitoring each building. When the agency finds noncompliance, such as households over the income limits, rents above the ceiling, units not suitable for occupancy, or missing certifications, it reports the finding to the IRS on Form 8823. The agency also uses the form to report when previously identified noncompliance has been corrected, and when a building is disposed of.
The form identifies the building by its building identification number, checks categories describing the type of noncompliance or event, and shows the dates the problem occurred and was corrected. Owners do not file Form 8823 themselves, but a filed 8823 matters to them: the IRS uses it to decide whether credits should be recaptured, so owners typically work with the agency to correct issues within the correction period before the form is finalized.
Who files 8823?
- State housing credit agencies reporting noncompliance found during monitoring reviews
- Local housing agencies with compliance monitoring responsibility for LIHTC buildings
- Agencies reporting that previously reported noncompliance has been corrected
- Agencies reporting a disposition of a building within the compliance period
How to fill out 8823
- Enter the building identification number, the building’s address, and the owner’s name, address, and taxpayer identification number.
- Check the box indicating whether the filing reports noncompliance, a correction, or a building disposition.
- Mark the specific noncompliance categories that apply, such as income limits, rent limits, habitability, or certification failures.
- Enter the date the noncompliance occurred or was discovered and, if applicable, the date it was corrected.
- Sign the form as the authorized agency official, download the completed PDF, and file it with the IRS within the timeframe in the instructions, sending any required copy to the building owner.
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Frequently asked questions
Do property owners file Form 8823?
No. Only the housing credit agency files it. Owners respond to the agency during the correction period and receive a copy of what was reported, but the filing obligation belongs to the agency that monitors the building.
Does a Form 8823 automatically mean credit recapture?
No. The form reports the facts to the IRS, which then decides whether recapture or other action is warranted. Noncompliance corrected within the correction period is reported as corrected, which matters to that decision.
What is a building identification number?
The BIN is the unique identifier assigned to each LIHTC building on Form 8609 when the credit is allocated. Form 8823 uses the same number so the IRS can match the compliance report to the original allocation.