Form 8609 definition

Form 8609 means Internal Revenue Service Form
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Form 8609 means IRS form 8609 – low income housing credit allocation and certification, issued by the corporation, which allocates the federal low income housing tax credits.
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Examples of Form 8609 in a sentence

  • As used in this section, a Housing Credit development that contains multiple buildings is a single development regardless of the number of buildings within the development for which an IRS Form 8609 has been issued.

  • For purposes of this provision, completed for each of the three developments means (i) that the temporary or final certificate of occupancy has been issued for at least one unit in one of the residential apartment buildings within the development, or (ii) that at least one IRS Form 8609 has been issued for one of the residential apartment buildings within the development.

  • Income tax forms for claiming Tax Credits: for Federal Tax Credits, IRS Form 8609; and, for State Tax Credits, FTB Form 3521A.

  • Project owners shall be required to submit a copy of the executed first year’s filing of IRS Form 8609 (Low-Income Housing Credit Allocation Certification) for inclusion in the Committee’s permanent project records.

  • A project including Low-Income Units targeted at greater than 60% AMI shall make the “Yes” election on line 8b of the IRS Form 8609.

  • CDA will complete a second subsidy layering review at the time the IRS Form 8609 is issued for the project.

  • At the time the Applicant’s first tax return with which Form 8609-A is filed with the Internal Revenue Service, the Applicant must submit to the Corporation a copy of IRS Form 8609 with a completed Part II.

  • Such action may include rejection of the Application, termination of processing, recapture of Tax Credits (if an IRS Form 8609 has not been issued) or, if applicable, issuance of an IRS Form 8823 or notification to the appropriate governmental authorities.

  • The letter should request the issuance of IRS Form 8609 and list the following required documents.

  • IRS Form 8609 or occupancy permit for each project listed as meeting a Certifying Entity's experience requirement.

Related to Form 8609

  • Form 2106 means internal revenue service form 2106 filed by a taxpayer pursuant to the Internal Revenue Code.

  • IRS means the United States Internal Revenue Service.

  • Internal Revenue Service means the United States Internal Revenue Service.

  • Tax Return means any return, declaration, report, claim for refund, or information return or statement relating to Taxes, including any schedule or attachment thereto, and including any amendment thereof.

  • Income Tax Return means any Tax Return with respect to Income Taxes.

  • Consolidated federal income tax return means a consolidated return filed for federal income tax purposes pursuant to section 1501 of the Internal Revenue Code.

  • Federal internal revenue code means the internal revenue code of the United States in effect on the last day of the taxpayer's tax year.

  • Internal Revenue Code means the Internal Revenue Code of 1986, as amended from time to time, and the regulations promulgated and rulings issued thereunder.

  • 10) Election has the meaning set forth in Section 6.05(a).

  • Tax return preparer means any individual described in Section 7701(a)(36) of the Internal Revenue Code and 26 C.F.R. 301.7701-15 .

  • Section 336(e) Election has the meaning set forth in Section 7.06.

  • Allocation Statement has the meaning set forth in Section 2.5.

  • Form 10-K is defined in Section 7.1(b).