IRS Form 8609 definition

IRS Form 8609 means the IRS Form entitled "Low Income Housing Credit Certification". The IRS Form 8609 establishes the maximum Credit for a Building.
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IRS Form 8609 means the IRS Form entitled "Low Income Housing Credit Certification" issued by OHFA no later than the end of the calendar year that such Building is Placed-In-Service or to be issued. The IRS Form 8609 establishes the maximum Credit for a Building.
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IRS Form 8609 means the Internal Revenue Service form entitled “Low-Income Housing Credit Certification” issued by the Commission with respect to a Qualified Building no later than the end of the calendar year that such Building is Placed-In-Service.
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Examples of IRS 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.

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

  • 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.

  • Issuance of the Minnesota Housing approved IRS Form 8609 is to be done only by Minnesota Housing or, as applicable, an authorized suballocator.

  • If the project does not need a carryover allocation, the credit amount will be the amount identified on IRS Form 8609.

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

  • Delays in requesting this package may delay the issuance of the IRS Form 8609.

  • This threshold election is made on the IRS Form 8609 and is irrevocable.

  • DHCD may require projects that have not previously received IRS Form 8609 to make payment prior to the release of Form 8609.

Related to IRS Form 8609

  • Section 338 Forms means all returns, documents, statements, and other forms that are required to be submitted to any federal, state, local or foreign Taxing authority in connection with a Section 338(h)(10) Election, including, without limitation, any "statement of Section 338 Election" and IRS Form 8023 (together with any schedules or attachments thereto) that are required pursuant to Treasury regulations.

  • 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 Returns means all Tax Returns relating to Income Taxes.

  • Income Tax Return means any Tax Return relating to Income Taxes.

  • IRS means the United States Internal Revenue Service.

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

  • Tax Returns means any and all reports, returns, declarations, claims for refund, elections, disclosures, estimates, information reports or returns or statements required to be supplied to a taxing authority in connection with Taxes, including any schedule or attachment thereto or amendment thereof.

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

  • 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 .

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

  • Non-Income Tax Return means any Tax Return relating to Taxes other than Income Taxes.

  • Tax Certification Forms means any forms or other documentation as may be issued or required by a Tax Authority or by us from time to time to confirm your tax status [or the tax status of a Connected Person].

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

  • Form W-8ECI means Form W-8ECI (Certificate of Foreign Person’s Claim for Exemption from Withholding of Tax on Income Effectively Connected with the Conduct of a Trade or Business in the United States) of the Department of the Treasury of the United States of America, and any successor form.

  • Monthly Form 8-K As defined in Section 3.22(a).

  • Tax Package has the meaning assigned in Section 6.01(b);

  • Combined Tax Return means a Tax Return filed in respect of U.S. federal, state, local or non-U.S. income Taxes for a Combined Group, or any other affiliated, consolidated, combined, unitary, fiscal unity or other group basis (including as permitted by Section 1501 of the Code) Tax Return of a Combined Group.

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

  • United States Tax Compliance Certificate has the meaning specified in Section 3.01.

  • Federal Tax Certificate means the Issuer's Federal Tax Certificate dated as of the Issue Date, as the same may be amended or supplemented in accordance with the provisions thereof.

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

  • U.S. Internal Revenue Code means the United States Internal Revenue Code of 1986, as amended.

  • Form 10-K Certification As defined in Section 4.03(e).

  • Consolidated Return means any Tax Return relating to Income Taxes filed pursuant to Section 1502 of the Code, or any comparable combined, consolidated, or unitary group Tax Return relating to Income Taxes filed under state or local tax law which, in each case, includes IDT and at least one subsidiary.

  • Tax Law means the law of any governmental entity or political subdivision thereof relating to any Tax.

  • Tax Statement shall have the meaning set forth in Section 27.1 hereof.