Get Irs 8823 2011-2025

Filling out the IRS 8823 form is an essential step for housing credit agencies to report noncompliance with low-income housing tax credit provisions. This guide provides a clear and comprehensive approach to completing the form online, ensuring accuracy and compliance with IRS requirements.

Follow the steps to successfully complete the IRS 8823 form online.

1. Press the ‘Get Form’ button to obtain the form and open it for editing.
2. Fill in the building name, street address, city or town, state, and ZIP code in the designated fields. If the building name differs from the one on Form 8609, check the appropriate box.
3. Enter the building identification number (BIN) assigned by the housing credit agency.
4. Provide the owner’s name, street address, city or town, state, and ZIP code. Similarly, if this name differs from Form 8609, check the applicable box.
5. Input the owner’s taxpayer identification number (TIN). This could be either an employer identification number (EIN) or a social security number (SSN).
6. State the total credit allocated to this BIN.
7. If the building is part of a multiple building project, indicate the number of buildings in the project. Also, report the total number of residential and low-income units in the building.
8. Provide details of any noncompliance issues, including the total number of residential units affected and the date the building ceased to comply with low-income housing credit provisions.
9. If applicable, enter the correction date of the noncompliance issue.
10. Check the box if you are submitting this form only to report the correction of a previously reported noncompliance problem.
11. Select the box(es) that apply regarding the type of noncompliance encountered, offering detailed explanations as needed.
12. Attach any necessary explanations describing specific noncompliance violations or actions taken to resolve issues.
13. Complete all required fields and review the information provided for accuracy. Ensure your declaration statement is signed by the authorizing official, including their printed name, title, and the date.
14. Once everything is filled out, you can save your changes, download, print, or share the form as needed.

Begin filling out the IRS 8823 form online today to ensure compliance and accurate reporting.