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Official form guide
Form 8329: Lender's Information Return for Mortgage Credit Certificates (MCCs)
Internal Revenue Service Form 8329 is the Lender's Information Return for Mortgage Credit Certificates (MCCs). It reports each MCC loan a lender makes. Any person who makes a certified indebtedness loan must file it by January 31 after the calendar year.
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IRS Form 8329 - Lender's Information Return for Mortgage Credit Certificates (MCCs)
Internal Revenue Service Form 8329 is the Lender's Information Return for Mortgage Credit Certificates (MCCs). It reports each MCC loan a lender makes. Any person who makes a certified indebtedness loan must file it by January 31 after the calendar year.
Risk Radar
Scan points- 1Missing the January 31 filing deadline incurs a $200 penalty per form (up to $2,000).
- 2Failing to file by January 31 triggers a $200 per‑form penalty.
- 3Leaving the lender’s EIN blank in Part I.
- 4Omitting the issuer’s election date in Part II.
- 5Using a P.O. box for a recipient’s address in Part III.
Plain English
Form 8329 tells the IRS how many mortgage credit certificates a lender issued in a year, who received them, and the credit amounts. It helps the agency track the MCC program and ensure proper reporting.
Submission Date
- Filing date: 2012-10-22 00:00:00
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when a lender makes a loan that is a certified indebtedness amount on a Mortgage Credit Certificate.
- Do not use it when the loan is not a certified indebtedness amount or no MCC is issued.
- Check Not stated in the official source instead when another reporting form is required.
Form selector
Use this form or another form?
Lender issues a single MCC
Single MCC reporting required
✓ Verify MCC issuance details
Lender issues more than five MCCs
Additional MCCs reported on attached statement formatted like Form 8329
✓ Ensure attachment follows Form 8329 layout
Lender reissues an MCC
Reissued date must be indicated with “Reissued,” prefix
✓ Confirm date format includes “Reissued,”
Deadline or filing window
The filing trigger is the end of the calendar year in which the lender made certified indebtedness loans. The form is due by January 31 of the following year. The IRS may grant an extension if reasonable cause is shown.
Checklist
What you need before filling it out
Part I Lender’s name
Lender’s legal name · Form 8329 Part I
Part I Employer identification number
Lender’s EIN · Form 8329 Part I
Part II Issuer’s address
Issuer’s street address (no P.O. box) · Form 8329 Part II
Part III Social Security Number(s)
Borrower SSNs · Form 8329 Part III
Part IV Amount of MCC Issued
Computed column (e) × (f) · Form 8329 Part IV
Before you submit
- 1Confirm lender name matches official records.
- 2Verify employer identification number is correct.
- 3Enter issuer’s name and EIN exactly as issued.
- 4List each MCC recipient’s name, address (no P.O. box), and SSN.
- 5Enter date of issue for each MCC, using “Reissued,” prefix if applicable.
- 6Calculate each certificate amount (column e × column f) accurately.
- 7Sum all certificate amounts to obtain the total in column g.
- 8Sign the form under penalties of perjury and date it.
How to file this form
- 1Gather lender and issuer identification information.
- 2Complete Part I and Part II with accurate addresses.
- 3Enter recipient details and MCC data in Parts III and IV.
- 4Calculate total MCC amount and verify the sum.
- 5Sign and date the form as authorized representative.
- 6Mail the completed Form 8329 to the IRS Center in Ogden, UT 84201.
- 7Retain a copy of the filed form and any attachments for your records.
Known limitations
- 1Only lenders who make certified indebtedness loans must file.
- 2Form does not apply to loans that are not certified indebtedness amounts.
- 3If more than five MCCs are issued, additional certificates must be reported on an attached statement formatted like Form 8329.
Field map
Compact field-by-field guide
General Info
2 items
Full legal name and taxpayer identification number (SSN or EIN).
Current mailing address.
Details
2 items
Complete all applicable sections of this form according to the official IRS instructions.
Enter the relevant dollar amount if this form involves tax calculation.
Certification
1 items
Read and acknowledge any certifications required by this form.
Signatures
1 items
Sign and date. Unsigned forms cannot be processed.
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Fillable formOpen in Editor->Form 8329 (Rev. October 2012) is the current edition; the source directs filers to www.irs.gov/form8329 for the latest information; no change details are provided.
What changed or needs a fresh check
- Edition date — confirm the form shows Rev. October 2012.
- Fee — Not stated in the official source.
- Mailing address — confirm filing address is Department of the Treasury, Internal Revenue Service Center, Ogden, UT 84201.
- Signature — confirm authorized representative signs under penalties of perjury.
Quick Facts
Downloads
After you file
- 1Keep the filed copy and any supporting documents for at least three years.
- 2Monitor IRS correspondence for acknowledgment or notices of error.
- 3If an error is discovered, file an amended Form 8329 with corrected information.
- 4Store the IRS acknowledgment letter as proof of filing.
Sources
- SRCForm p.1 — revision date is Rev. October 2012.
- SRCForm p.2 — latest information page is www.irs.gov/form8329.
- SRCForm p.2 — purpose: lenders of certified indebtedness amounts provide IRS with MCC issuance info.
- SRCForm p.2 — Who Must File: any person who makes a loan that is a certified indebtedness amount on any MCC must file.
- SRCForm p.2 — When To File: file by January 31 following the calendar year.
- SRCForm p.2 — Where To File: Department of the Treasury, Internal Revenue Service Center, Ogden, UT 84201.
- SRCForm p.2 — Penalty: $200 per late form, maximum $2,000.
- SRCForm p.2 — Part III address requirement: do not use a P.O. box.
- SRCForm p.2 — Part IV reissued date format: prefix with “Reissued,”.
- SRCForm p.2 — Additional entries: attach statement formatted like Form 8329 if more than five MCCs.
Common confusion points
Confusion
Why it happens
→ Safe check
Do I need to file if I issued fewer than five MCCs?
The form allows up to five entries on the main form.
→ Verify the count of MCCs and use an attachment only if count exceeds five.
Can I use a P.O. box for the issuer’s address?
Instructions prohibit P.O. boxes for addresses.
→ Ensure the issuer’s street address is entered.
What date should I enter for a reissued MCC?
The form requires the reissue date prefixed with “Reissued.”
→ Enter “Reissued,” followed by the actual reissue date.
Do I need to report the loan approval date?
Only the certificate issue date belongs in column (d).
→ Confirm that the loan approval date is not entered.
Is the certificate credit rate a percentage or decimal?
Misinterpretation can lead to calculation errors.
→ Use the exact rate as shown on the MCC.
Do I need to attach a separate Form 8329 for each extra MCC?
The instructions allow one transmittal form with additional forms as statements.
→ Attach additional Form 8329 copies formatted like the original.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 8329 — file an amended Form 8329 to correct errors.
Questions about IRS Form 8329
What is IRS Form 8329 used for?
Form 8329 tells the IRS how many mortgage credit certificates a lender issued in a year, who received them, and the credit amounts. It helps the agency track the MCC program and ensure proper reporting.
Who must file IRS Form 8329?
Any person who makes a loan that is a certified indebtedness amount on any MCC must file Form 8329.
What information does IRS Form 8329 require?
Part I reports the lender’s name, EIN and address; Part II reports the issuer’s name, EIN, election date and non‑issued bond amount; Part III lists each MCC holder’s name, address and SSN; Part IV records issue date, certified indebtedness amount, credit rate and calculates the MCC amount, with a total on line 6.
When is IRS Form 8329 due?
File Form 8329 by January 31 following the close of the calendar year in which the lender made certified indebtedness loans.
Where do I file IRS Form 8329?
Send Form 8329 to the Department of the Treasury, Internal Revenue Service Center, Ogden, UT 84201.
How do I complete IRS Form 8329?
Complete Part I with the lender’s name, EIN and address, then fill Part II with the issuer’s details, election date and non‑issued bond amount. List up to five MCC recipients in Part III (name, address, SSN) and enter the issue date, certified indebtedness amount, credit rate and calculated amount in Part IV, totaling column (g) on line 6. Sign the form as an authorized representative; if more than five MCCs are reported, attach additional Form 8329 statements and mark the transmittal form accordingly.
What happens if IRS Form 8329 is filed incorrectly?
A $200 penalty applies for each form not filed by the due date, with a maximum penalty of $2,000.
Confusion — what should I check?
Why it happens Safe check
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