Form 8610 (2019)
Page 2
General Instructions
Section references are to the Internal Revenue Code unless
otherwise noted.
Future Developments
For the latest information about developments related to
Form 8610 and its instructions, such as legislation enacted
after they were published, go to www.irs.gov/Form8610.
What’s New
The population component of the state housing credit ceiling
for 2019 is the greater of $2.75625 times the state’s
population or $3,166,875.
Purpose of Form
Housing credit agencies use Form 8610 to transmit Forms
8609, Low-Income Housing Credit Allocation and
Certification, and Schedules A (Form 8610) to the IRS. Form
8610 is also used to report the dollar amount of housing
credits allocated during the calendar year. The housing
credit agency must not allocate more credits than it is
authorized to allocate during the calendar year.
Generally, the state housing credit ceiling for 2019 for any
state is the sum of:
1. The larger of $3,166,875 or $2.75625 multiplied by the
state’s population;
2. The amount of state housing credit ceiling returned in
2019 from allocations made prior to 2019;
3. The amount, if any, allocated to the state from the
National Pool; plus
4. The unused state housing credit ceiling, if any, for 2018.
See Regulations section 1.42-14 for more information.
Who Must File
Any housing credit agency authorized to make an allocation
of the credit (even if no credit is actually allocated) on a Form
8609 or carryover allocation reported on a Schedule A (Form
8610) to an owner of a qualified low-income building during
the calendar year must complete and file Form 8610. In
states with multiple housing credit agencies (including states
with constitutional home rule cities), the agencies must
coordinate and file one Form 8610.
If a housing credit agency has granted any project relief for
carryover allocations discussed in section 6 of Rev. Proc.
2014-49, 2014-37 I.R.B. 535, the agency must attach to
Form 8610 a copy of Schedule A (Form 8610) for each
project for which it has approved relief. The attached copy of
Schedule A (Form 8610) must have the box checked that
indicates the housing credit agency granted carryover
allocation relief under Rev. Proc. 2014-49. The housing
credit agency should only include Schedules A (Form 8610)
for projects receiving approval of the carryover allocation
relief since the agency last filed Form 8610. The information
from these particular Schedules A (Form 8610) isn’t included
on any line in Part I or Part II of Form 8610.
If a housing credit agency has granted any project relief to
toll the beginning of the first year of the credit period as
discussed in section 10 of Rev. Proc. 2014-49, the agency
must attach to the Form 8610 filed for the calendar year in
which the President declared the area a major disaster area
a statement containing the following information: (1) the
name, address, and TIN of the building owner; (2) the
address of the building; (3) the building identification number
(BIN); and (4) the agency-approved first year of the credit
period. The statement should be labeled “Relief Under
Section 10 of Rev. Proc. 2014-49.” The statement should be
signed by an agency authorized official and a copy of the
statement should be provided to the building owner.
When To File
File the 2019 Form 8610 with accompanying Forms 8609
(with only Part I completed) and Schedules A (Form 8610) by
February 28, 2020.
Where To File
Send Form 8610 and attached forms and schedules to:
Department of the Treasury
Internal Revenue Service Center
Philadelphia, PA 19255-0549
Penalty
The $100 penalty under section 6652(j) applies to any failure
to file Form 8610 when due.
Specific Instructions
Note: The primary housing credit agency may rely on
information provided by any constitutional home rule city or
local housing credit agency under Temporary Regulations
section 1.42-1T(c)(3) or (4).
To ensure that Form 8610 is correctly processed, attach
all forms and schedules to Form 8610 in the following order.
1. Forms 8609.
2. Schedules A (Form 8610), not including those for
projects approved for carryover allocation relief under Rev.
Proc. 2014-49.
3. Schedules A (Form 8610) for projects approved for
carryover allocation relief under Rev. Proc. 2014-49.
Amended Report
If this is an amended Form 8610, check the “amended
report” box. Use the same version of the form that was
originally filed (for example, a 2019 Form 8610 to amend the
2019 report, a 2018 Form 8610 to amend the 2018 report,
etc.).
Complete only those lines that are being amended by
entering the correct information. Attach any additional
documentation necessary to explain why an amended Form
8610 is being filed.
