Low-Income Housing Credit Allocation 
Form  8609                                                            and Certification                                             OMB No. 1545-0988
(Rev. December 2021)
Department of the Treasury    ▶ Go to www.irs.gov/Form8609 for instructions and the latest information.
Internal Revenue Service 
Part I          Allocation of Credit 
Check if:       Addition to Qualified Basis          Amended Form 
A    Address of building (do not use P.O. box) (see instructions)            B    Name and address of housing credit agency 

C    Name, address, and TIN of building owner receiving allocation           D    Employer identification number of agency 

                                                                             E    Building identification number (BIN) 

  TIN ▶

  1 a  Date of allocation ▶                            b          Maximum housing credit dollar amount allowable  .          1b 

  2    Maximum applicable credit percentage allowable (see instructions) .              . . .         . .      . .     . .   2                       % 

  3a   Maximum qualified basis .        .        . . . .          .  . . . . .    . . . . . .         . .      . .     . .   3a 
     b Check here ▶            if the eligible basis used in the computation of line 3a was increased under 
       the high-cost area provisions of section 42(d)(5)(B). Enter the percentage to which the eligible
       basis was increased (see instructions)          .          .  . . . . .    . . . . . .         . .      . .     . .   3b       1              % 
  4    Percentage of the aggregate basis financed by tax-exempt bonds. (If zero, enter -0-.)                     .     . .   4                       % 
  5a   Date building placed in service .           . . .          .  . . . . .    . . . . . .  ▶
     b Check here ▶           if the date of allocation on line 1a is in calendar year 2021 or 2022 and the 
       building is located in a qualified disaster zone (see instructions).  
  6    Check the boxes that describe the allocation for the building (check those that apply): 
     a    Newly constructed and federally subsidized                   b Newly constructed and not federally subsidized      c   Existing building 
     d    Sec. 42(e) rehabilitation expenditures federally subsidized          e      Sec. 42(e) rehabilitation expenditures not federally subsidized 
     f    Allocation subject to nonprofit set-aside under sec. 42(h)(5) 
Signature of Authorized Housing Credit Agency Official—Completed by Housing Credit Agency Only 
Under penalties of perjury, I declare that the allocation made is in compliance with the requirements of section 42 of the Internal Revenue Code, and 
that I have examined this form and to the best of my knowledge and belief, the information is true, correct, and complete. 
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                Signature of authorized official                               Name (please type or print)                            Date 
Part II         First-Year Certification—Completed by Building Owners with respect to the First Year of the Credit Period 
  7    Eligible basis of building (see instructions)  .              . . . . .    . . . . . .         . .      . .     . .   7 
  8a   Original qualified basis of the building at close of first year of credit period  .            . .      . .     . .   8a 
     b Are you treating this building as part of a multiple building project for purposes of section 42 
       (see instructions)?  .    .    . .        . . . .          .  . . . . .    . . . . . .         . .      . .     . .      Yes        No 
  9a   If box 6a or box 6d is checked, do you elect to reduce eligible basis under section 42(i)(2)(B)?                         Yes        No 
     b For market-rate units above the average quality standards of low-income units in the building, do you elect 
       to reduce eligible basis by disproportionate costs of non-low-income units under section 42(d)(3)(B)?  .           ▶     Yes        No 
10     Check the appropriate box for each election.
       Caution: Once made, the following elections are irrevocable. 
     a Elect to begin credit period the first year after the building is placed in service (section 42(f)(1))  ▶                Yes        No 
     b Elect not to treat large partnership as taxpayer (section 42(j)(5))  .         . . . .         . .      . .     .  ▶     Yes 
     c Elect minimum set-aside requirement (section 42(g)) (see instructions): 
          20-50               40-60                    Average income                 25-60 (N.Y.C. only) 
     d Elect deep rent skewed project (section 142(d)(4)(B)) (see instructions) .         . .         . .      . .     . .      15-40 
Under penalties of perjury, I declare that I have examined this form and accompanying attachments, and to the best of my knowledge and belief, they 
are true, correct, and complete. 
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                            Signature                                        Taxpayer identification number                           Date 
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                Name (please type or print)                                    First year of the credit period 

For Privacy Act and Paperwork Reduction Act Notice, see separate instructions.                        Cat. No. 63981U           Form 8609 (Rev. 12-2021)