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                              Annual Low-Income Housing Credit Agencies Report                                                       OMB No. 1545-0990
Form  8610                               (under section 42(l)(3) of the Internal Revenue Code)
Department of the Treasury                                                                                                                23
Internal Revenue Service                   Go to www.irs.gov/Form8610 for the latest information.                                    20
Name of housing credit agency                                                                                           Employer identification number of agency 

Address of housing credit agency 
                                                                                                                        Check box if amended report 
                                                                                                                              FOR IRS USE ONLY 
Part I   Reconciliation of Attached Forms and Schedules 
1     Enter  the  number  of  attached  Forms  8609  used  to  allocate 
      credit in 2023        .    . . . . .    . . . . . .   . . . .                            1 
2     Enter the number of attached Forms 8609 for credits allocated 
      prior to 2023 .       .    . . . . .    . . . . . .   . . . .                            2
3     Enter the number of attached Forms 8609 for credits attributable 
      under section 42(h)(4) to projects financed by tax-exempt bonds                          3
4     Enter the total dollar amount of credits attributable to projects 
      financed  by  tax-exempt  bonds  as  described  on  line  3  above 
      $
5     Enter the number of attached Schedules A (Form 8610) reporting 
      2023 carryover allocations  .      .    . . . . . .   . . . .                            5
6     Total number of attached forms and schedules.         Add lines 1, 
      2, 3, and 5         . .    . . . . .    . . . . . .   . . . .                            6
Part II  Reconciliation of Credit Ceilings and Allocations (see instructions) 
7a    Reserved for future use   .      . .    . . . . . .   . . . .   .                        . . . . . .       .    . . . . .   7a 
b     Enter the larger of $2.75 multiplied by the state’s population or $3,185,000  .                  . .       .    . . . . .   7b 
c     Enter the amount of credit ceiling returned in 2023 from allocations prior to 2023. See instructions   .                    7c
d     Enter the amount (if any) allocated to the state from the 2023 National Pool  .                  . .       .    . . . . .   7d 
e     Add lines 7a through 7d .        . .    . . . . . .   . . . .   .                        . . . . . .       .    . . . . .   7e 
f     Enter the unused state housing credit ceiling (if any) from the 2022 Form 8610, line 11                         . . . . .   7f 
g Total state housing credit ceiling for 2023. Add lines 7e and 7f                             . . . . . .       .    . . . . .   7g
h     Enter  the  total  amount  included  on  line  7g  that  was  allocated  during  2023  to  qualified  nonprofit 
      organizations under section 42(h)(5). See instructions  $ 
8 a   Enter the total dollar amount of credits from Forms 8609, identified on line 1
      above,  used  to  allocate  credit  in  2023  where  the  year  of  allocation  and  the
      placed-in-service year are the same  .      . . . .   . . . .   .                        . . . .   8a 
b     Enter the total dollar amount of credits from Schedules A (Form 8610), line 5 .                    8b
c     Total credits allocated during 2023. Add lines 8a and 8b. (Total can’t exceed line 7g.)  .                        . . . .   8c
9     Enter the smaller of line 7f or line 8c .   . . . .   . . . .   .                        . . . . . .       .    . . . . .   9
10    Subtract line 9 from line 8c  .    .    . . . . . .   . . . .   .                        . . . . . .       .    . . . . .   10
11    State’s unused housing credit ceiling carryover to 2024.    Subtract line 10 from line 7e. If zero or 
      less, enter -0-       .    . . . . .    . . . . . .   . . . .   .                        . . . . . .       .    . . . . .   11
12    Unused 2022 carryover assigned to the 2024 National Pool. Subtract line 9 from line 7f  .                           . . .   12
Part III Compliance With Low-Income Housing Requirements (see instructions) 
13    Does  the  state’s  qualified  allocation  plan  in  effect  for  2023  include  compliance  monitoring  procedures  as 
      required  in  section  42(m)(1)(B)(iii)  and  Regulations  section  1.42-5(a)(2),  including  monitoring  for  habitability 
      standards through regular site visits? (If “No,” attach an explanation.)  .                  . . . .       .    . . . . . . .  Yes            No
14    Has the housing credit agency, for 2023 (or its most recent 12-month operating period), complied with all 
      applicable requirements under the compliance monitoring procedures in its qualified allocation plan? (If “No,”
      attach an explanation.)        . . .    . . . . . .   . . . .   .                        . . . . . .       .    . . . . . . .  Yes            No
15    Has  the  housing  credit  agency,  for  2023  (or  its  most  recent  12-month  operating  period),  complied  with
      the requirements of its monitoring procedures to fulfill its notification of noncompliance responsibilities under 
      Regulations section 1.42-5(e)? (If “No,” attach an explanation.)  .                      . . . . . .       .    . . . . . . .  Yes            No
Under  penalties  of  perjury,  I  declare  that  I  have  examined  this  report  and  accompanying  forms,  schedules,  binding  agreements,  and  election  statements,  and  other 
attachments, and to the best of my knowledge and belief, they are true, correct, and complete. 

            Signature of Authorizing Official                                                    Print Name and Title                     Date 
For Paperwork Reduction Act Notice, see instructions.                                            Cat. No. 63982F                     Form 8610 (2023)

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Form 8610 (2023) Page 2

General Instructions identification number (BIN); and (4) the agency-approved first
year of the credit period. The statement should be labeled
Section references are to the Internal Revenue Code unless “Relief Under Section 10 of Rev. Proc. 2014-49.” The statement
otherwise noted. should be signed by an agency-authorized official and a copy of
the statement should be provided to the building owner.
Future Developments
For the latest information about developments related to Form When To File
8610 and its instructions, such as legislation enacted after they File the 2023 Form 8610 with accompanying Forms 8609 (with
were published, go to www.irs.gov/Form8610. only Part I completed) and Schedules A (Form 8610) by
February 28, 2024.
What’s New
The population component of the state housing credit ceiling for Where To File
2023 is the greater of $2.75 times the state’s population or Send Form 8610 and attached forms and schedules to:
$3,185,000. Department of the Treasury
Purpose of Form Internal Revenue Service Center
Philadelphia, PA 19255-0549
Housing credit agencies use Form 8610 to transmit Forms 8609,
Low-Income Housing Credit Allocation and Certification, and Penalty
Schedules A (Form 8610) to the IRS. Form 8610 is also used to The $100 penalty under section 6652(j) applies to any failure to
report the dollar amount of housing credits allocated during the file Form 8610 when due.
calendar year. The housing credit agency must not allocate
more credits than it is authorized to allocate during the calendar
year. Specific Instructions
Generally, the state housing credit ceiling for 2023 for any Note: The primary housing credit agency may rely on
state is the sum of: information provided by any constitutional home rule city or
local housing credit agency under Temporary Regulations
1. The larger of $3,185,000 or $2.75 multiplied by the state’s section 1.42-1T(c)(3) or (4).
population;
To ensure that Form 8610 is correctly processed, attach all
2. The amount of state housing credit ceiling returned in 2023 forms and schedules to Form 8610 in the following order.
from allocations made prior to 2023;
1. Forms 8609.
3. The amount, if any, allocated to the state from the National
Pool; plus 2. Schedules A (Form 8610), not including those for projects
approved for carryover allocation relief under Rev. Proc.
4. The unused state housing credit ceiling, if any, for 2022. 2014-49.
See Regulations section 1.42-14 for more information. 3. Schedules A (Form 8610) for projects approved for
carryover allocation relief under Rev. Proc. 2014-49.
Who Must File
Any housing credit agency authorized to make an allocation of Amended Report
the credit (even if no credit is actually allocated) on a Form 8609 If this is an amended Form 8610, check the “amended report”
or carryover allocation reported on a Schedule A (Form 8610) to box. Use the same version of the form that was originally filed
an owner of a qualified low-income building during the calendar (for example, a 2023 Form 8610 to amend the 2023 report, a
year must complete and file Form 8610. In states with multiple 2022 Form 8610 to amend the 2022 report, etc.).
housing credit agencies (including states with constitutional
home rule cities), the agencies must coordinate and file one Complete only those lines that are being amended by entering
Form 8610. the correct information. Attach any additional documentation
necessary to explain why an amended Form 8610 is being filed.
If a housing credit agency has granted any project relief for
carryover allocations discussed in section 6 of Rev. Proc. Part I
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 Line 1
which it has approved relief. The attached copy of Schedule A Enter the total number of Forms 8609 attached to this Form
(Form 8610) must have the box checked that indicates the 8610 that were used to allocate credit during 2023. Don’t
housing credit agency granted carryover allocation relief under include Forms 8609 issued to taxpayers that reflect credit
Rev. Proc. 2014-49. The housing credit agency should only allocations made prior to 2023 on section 42(h)(1)(E) or 42(h)(1)
include Schedules A (Form 8610) for projects receiving approval (F) carryover allocation documents.
of the carryover allocation relief since the agency last filed Form
8610. The information from these particular Schedules A (Form Line 2
8610) isn’t included on any line in Part I or Part II of Form 8610. Enter the total number of Forms 8609 attached to this Form
If a housing credit agency has granted any project relief to toll 8610 for credit allocations made prior to 2023 on section 42(h)
the beginning of the first year of the credit period as discussed (1)(E) or 42(h)(1)(F) carryover allocation documents.
in section 10 of Rev. Proc. 2014-49, the agency must attach to Line 3
the Form 8610 filed for the calendar year in which the President
declared the area a major disaster area a statement containing Enter the total number of Forms 8609 attached to this Form
the following information: (1) the name, address, and TIN of the 8610 for credits attributable to projects financed by tax-exempt
building owner; (2) the address of the building; (3) the building bonds subject to the volume cap under section 42(h)(4).

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Form 8610 (2023) Page 3

Part II On line 8a, enter the total amounts reported on all Forms
8609, Part I, line 1b, that are included on line 1 of this Form
Line 7b 8610. On line 8b, enter the total amounts reported as carryover
A state’s population is determined according to section 146(j). allocations that are included on line 5 of this Form 8610.
See Notice 2023-22, 2023-12 I.R.B. 569, for applicable
population figures. Paperwork Reduction Act Notice
Line 7c We ask for the information on this form to carry out the Internal
Revenue laws of the United States. You are required to give us
Don’t include on this line allocations made and returned in the the information. We need it to ensure that you are complying
same year. with these laws and to allow us to figure and collect the right
Line 7d amount of tax.
Enter the “Amount Allocated,” if any, for your state in Rev. Proc. You are not required to provide the information requested on
2023-32, 2023-41 I.R.B. 1064. a form that is subject to the Paperwork Reduction Act unless
the form displays a valid OMB control number. Books or
Line 7f records relating to a form or its instructions must be retained as
If the 2022 Form 8610 was amended, enter the amount (if any) long as their contents may become material in the
from the amended Form 8610, line 11. administration of any Internal Revenue law. Generally, tax
returns and return information are confidential, as required by
Line 7g section 6103.
This is the state housing credit ceiling available for allocations The time needed to complete and file the following forms will
during 2023. vary depending on individual circumstances. The estimated
average times are:
Line 7h
Schedule A
Not more than 90% of the line 7g amount is allowed to be Form 8610 (Form 8610)
allocated to projects other than qualified low-income housing Recordkeeping . . . . 7 hr., 39 min. 3 hr., 49 min.
projects described in section 42(h)(5)(B).
Learning about the law
Enter the sum of the following amounts.
or the form . . . . . . 1 hr., 59 min. 24 min.
• Any amount reported on line 1b of an attached Form 8609 Preparing and sending
with box 6f checked.
the form to the IRS . . . 2 hr., 12 min. 28 min.
• Any amount reported on line 5 of an attached Schedule A
(Form 8610) with question 3b answered “Yes.” If you have comments concerning the accuracy of these time
estimates or suggestions for making this form simpler, we would
Lines 8a and 8b be happy to hear from you. You can send us comments from
www.irs.gov/FormComments . Or you can write to the Internal
Enter on the applicable line the dollar amount actually allocated Revenue Service, Tax Forms and Publications Division, 1111
during 2023. Don’t include the following. Constitution Ave. NW, IR-6526, Washington, DC 20224. Don’t
• Credits allowed to tax-exempt bond financed projects under send the form to this office. Instead, see Where To File, earlier.
section 42(h)(4). These credits don’t count against the total state
housing ceiling authorized on line 7g.
• Amounts allocated and returned during the year, unless such
amounts are reallocated by the close of the year.

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