SCHEDULE A                                             Carryover Allocation of 
(Form 8610) 
(Rev. December 2024)                             Low-Income Housing Credit                                                     OMB No. 1545-0990 
Department of the Treasury                                       Attach to Form 8610.  
Internal Revenue Service                       Go to www.irs.gov/Form8610 for the latest information. 
Name of housing credit agency                                                                                  Employer identification number of agency 

Address of housing credit agency                                     Check box if housing credit               Check box if amended 
                                                                     agency granted carryover                  carryover allocation  . . .      .  
                                                                     allocation relief under Rev.                        FOR IRS USE ONLY 
                                                                     Proc. 2014-49  .        .   . .  
1a    Name of building owner receiving carryover allocation                 2  Taxpayer identification number  
                                                                               of building owner (include  
                                                                               dash or dashes) 

1b    Address of building owner receiving carryover allocation 

3 a   Check if the carryover allocation is:          Building based or         Project based 
b     If the carryover allocation is subject to the nonprofit set-aside 
      under section 42(h)(5), you must check “Yes.” Otherwise, you 
      must check “No”         .  . .     .   . . .   .      .  . . . . .    .     Yes        No
c     Reserved for future use  .         .   . . .   .      .  . . . . .    .  .  . .  .     .   . .  .    .   . .     . . . . . .     . .      .
4     Date of carryover allocation 
5     Amount of carryover allocation  .        . .   .      .  . . . . .    .  .  . .  .     .   . .  .    .   . .     .   5 
6     If  a  binding  agreement  (see  instructions)  was  entered  into,  enter  the  maximum  applicable  credit 
      percentage for: 
a     Acquisition cost .      .  . .     .   . . .   .      .  . . . . .    .  .  . .  .     .   . .  .    .   . .     .   6a                         %
b     Rehabilitation expenses  .         .   . . .   .      .  . . . . .    .  .  . .  .     .   . .  .    .   . .     .   6b                         %
c     New construction expenses .            . . .   .      .  . . . . .    .  .  . .  .     .   . .  .    .   . .     .   6c                         %
General Instructions                               Specific Instructions                                   See Regulations sections 1.42-6 and  
                                                                                                           1.42-8 for requirements that must be met. 
Section references are to the Internal             Line 4                                                  The applicable percentage cannot be 
Revenue Code unless otherwise noted. 
                                                   Enter the date of allocation. This is the date          less than 9% for any building that (1) is not 
Purpose of Form                                    the authorized official of the state housing            federally subsidized, and (2) is placed in 
State housing credit agencies use                  agency signs and dates the carryover                    service after July 30, 2008. See section 
Schedule A (Form 8610) to report carryover         allocation document. The date of allocation             42(b)(2) and Notice 2008-106, 2008-49 
allocations. Only one Schedule A (Form             should correspond to the year of the Form               I.R.B. 1239.
8610) should be filed for each project that        8610.                                                   The applicable percentage cannot be 
                                                                                                           less than 4% for any new or existing 
receives a carryover allocation in the same        Line 5                                                  federally subsidized building that is placed 
calendar year. 
                                                   Enter the amount of carryover allocation. If            in service by the taxpayer after December 
Major Disaster Declarations                        you checked the “building based” box on                 31, 2020. For the minimum 4% rate to 
If a housing credit agency has granted any         line 3a, enter the amount of credit allocated           apply, a building must also receive an 
project relief for carryover allocations           to the building under section 42(h)(1)(E). If           allocation of housing credit dollar amount 
discussed in section 6 of Rev. Proc.               you checked the “project  based” box on                 after December 31, 2020, or have a portion 
2014-49, 2014-37 I.R.B. 535, the agency            line 3a, enter the amount of credit allocated           of the building financed with an obligation 
must attach to Form 8610 a copy of the             to all the buildings in the project under               described in section 42(h)(4)(A) that is 
Schedule A (Form 8610) for the projects for        section 42(h)(1)(F).                                    issued after December 31, 2020. See 
                                                                                                           section 42(b)(3) and section 201(b) of the 
which it has approved relief. These                Lines 6a, 6b, and 6c                                    Taxpayer Certainty and Disaster Tax Relief 
attached copies of Schedule A (Form 8610)                                                                  Act of 2020 (Division EE of P.L. 116-260), 
must have the box checked that indicates           Complete these lines only if both of the  
the housing credit agency granted                  following apply.                                        and also Rev. Rul. 2021-20, 2021-51 I.R.B. 
                                                                                                           875, and Rev. Proc. 2021-43, 2021-51    
carryover allocation relief under Rev. Proc.       • There is a binding agreement between                  I.R.B. 882.
2014-49. The amended carryover allocation          the housing credit agency and the building 
box should not be checked when                     owner for a specific housing credit dollar 
submitting a Schedule A (Form 8610) for            amount. 
relief under Rev. Proc. 2014-49. The 
housing credit agency should only include          • An election is made to use an applicable 
Schedules A (Form 8610) for projects               percentage for a month other than the 
receiving approval of the carryover                month in which the property is placed in 
allocation relief since the agency last filed      service. 
Form 8610. The  information from these 
particular Schedules A (Form 8610) is not 
included on any line in Part I or Part II of 
Form 8610.  

For Paperwork Reduction Act Notice, see the instructions for Form 8610.                Cat. No. 30065T           Schedule A (Form 8610) (Rev. 12-2024)