Form 8823 should be used to report noncompliance after Form 8609, Low Income Housing Credit Allocation Certification, has been signed by the state agency and issued to the owner.

Oct 7, 2025 · Guide for Completing Form 8823: Low-Income Housing Credit Agencies Report of Noncompliance or Building Disposition Guide for Completing Form 8823 Entire Current Guide …

IRS form 8823 is completed by housing credit agencies for the purpose of reporting non-compliance or building disposition to the IRS. If you receive one, it’s essential to share it with …

3 days ago · HCAs must file Form 8823 no later than 45 days after a building disposition or the end of the time allowed for correction. The form transmits information about the building, the …

Dec 8, 2025 · Form 8823, Low‑Income Housing Credit Agencies Report of Noncompliance or Building Disposition, is the official way a state housing credit agency tells the IRS that a …

Download or print the 2024 Federal Form 8823 (Low-Income Housing Credit Agencies Report of Noncompliance or Building Disposition) for FREE from the Federal Internal Revenue Service.

Feb 8, 2024 · The long-awaited updated version of the IRS’s Guide for Completing Form 8823 has been released. The Guide was first released in 2007 to provide guidelines for preparing …

Any authorized housing credit agency that becomes aware that a low-income housing building was disposed of or is not in compliance with the provisions of section 42 must file Form 8823.

Nov 5, 2018 · With this in mind, I would like to step into this taboo subject and talk about what an 8823 communicates to the IRS, the difference between a corrected and an uncorrected 8823, …

The IRS Form 8823, titled “Low-Income Housing Credit Agencies Report of Noncompliance or Building Disposition,” is utilized by state agencies to report noncompliance with the Low …