IR***.gov) : About Form 8823, Low-I Housing Credit Agencies ...
Sep 7, 2022 — Information about Form 8823, Low-I Housing Credit Agencies Report of No or Building Disposition, including recent updates, ...
IR***.gov) : Form 8823 (Rev. December 2019)
File a separate Form 8823 for each building that is disposed of or goes out comliance ▷ Go to irs/Form8823 for the latest information.
Pe***e also ask : What is the 8823 for tax credit?
Housing credit agencies use Form 8823 as part of their monitoring responsibilities under section 42(m)(1)(B)(iii) to notify the IRS of any building disposition or no with the low-i housing tax credit provisions. The housing credit agency should also give a copy of Form 8823 to the owner(s).
Pe***e also ask : What is Form 8823 for?
Housing credit agencies use this form to fulfill their responsibility under Internal Revenue Code section 42(m)(1)(B)(iii) to notify the IRS of: no with the low-i housing tax credit provisions, or. any building disposition.
Pe***e also ask : What is 8823 guide?
State agencies perform desk audits, inspect housing, and review tenant files. When no is identified or there has been a property disposition, the state agencies are required to notify the IRS using Form 8823, Low-I Housing Credit Agencies Report of No or Building Disposition.