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Official form guide
Form 8610: Annual Low-Income Housing Credit Agencies Report (under section 42(l)(3) of the Internal Revenue Code)
IRS Form 8610 is the Annual Low-Income Housing Credit Agencies Report used by housing credit agencies to transmit Forms 8609 and report the dollar amount of low‑income housing credits allocated; it must be filed by February 28, 2026 or a $100 penalty applies.
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IRS Form 8610 - Annual Low-Income Housing Credit Agencies Report (under section 42(l)(3) of the Internal Revenue Code)
IRS Form 8610 is the Annual Low-Income Housing Credit Agencies Report used by housing credit agencies to transmit Forms 8609 and report the dollar amount of low‑income housing credits allocated; it must be filed by February 28, 2026 or a $100 penalty applies.
Risk Radar
Scan points- 1Missing the February 28, 2026 filing deadline triggers a $100 penalty.
- 2Failing to check the “amended report” box when submitting an amended Form 8610.
- 3Omitting the number of attached Forms 8609 on Part I line 1.
- 4Attaching Schedule A before the required Forms 8609, violating the order of attachment.
- 5Including credit amounts from tax‑exempt bond financed projects on line 8a, which are excluded.
Plain English
Form 8610 lets a state housing credit agency tell the IRS how many low‑income housing credits it allocated during the year and report the dollar value of those credits. It also includes any attached Forms 8609 and Schedule A details. The agency must sign and send the completed form to the IRS by the deadline.
Submission Date
- Filing date: 2026-01-09 16:10:38
- 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 housing credit agency must transmit Forms 8609 and report the dollar amount of low‑income housing credits allocated during the calendar year.
- Do not use it when the agency has allocated more credits than it is authorized to allocate during the calendar year.
- Check Form 8609 instead when you need to allocate credit to an owner of a qualified low‑income building.
Form selector
Use this form or another form?
Allocating credit to an owner
Allocates credit and provides certification required by IRS
✓ Verify credit amount matches agency ceiling
Reporting carryover allocation relief for a project
Documents relief approved under Rev. Proc. 2014‑49
✓ Confirm relief box is checked on each Schedule A
Correcting a previously filed report
Updates only changed lines on an earlier filing
✓ Ensure same edition as original and check amended box
Deadline or filing window
The filing window opens after the calendar year in which credits are allocated (2025). The completed Form 8610 must be filed by February 28, 2026. The source does not mention any automatic extension, so filing after that date incurs the $100 penalty.
Checklist
What you need before filling it out
Name of housing credit agency
Agency legal name · Top of Form 8610
Employer identification number of agency
Agency EIN · Top of Form 8610
Number of attached Forms 8609 for 2025 allocations
Count of Forms 8609 attached · Part I Line 1
Number of attached Forms 8609 for prior allocations
Count of Forms 8609 attached · Part I Line 2
Amended report box
Check if filing an amendment · Top of Form 8610
Before you submit
- 1Verify the form edition reads 20 25.
- 2Confirm the “amended report” box is unchecked unless filing an amendment.
- 3Count and enter the total number of Forms 8609 for 2025 allocations on Line 1.
- 4Count and enter the total number of Forms 8609 for prior‑year allocations on Line 2.
- 5Count and enter the total number of Forms 8609 for bond‑financed projects on Line 3.
- 6Attach all Forms 8609 before attaching any Schedule A documents.
- 7Attach Schedule A (Form 8610) for each project receiving carryover allocation relief, with the relief box checked.
- 8Verify the mailing address is IRS Center Philadelphia, PA 19255‑0549.
- 9Keep a copy of the completed Form 8610 and all attachments for your records.
How to file this form
- 1Gather all Forms 8609 that allocate credit for 2025.
- 2Prepare Schedule A (Form 8610) for any projects approved for carryover allocation relief.
- 3Complete Part I of Form 8610, entering the counts on Lines 1‑3.
- 4Attach the Forms 8609 in the order specified, then attach the Schedule A documents.
- 5Mail the complete packet to the IRS Center in Philadelphia, PA 19255‑0549.
- 6Retain the mailing receipt as proof of filing.
Known limitations
- 1The agency must not allocate more credits than authorized during the calendar year.
- 2Only one Form 8610 may be filed for a state, even if multiple housing credit agencies exist.
- 3Schedule A (Form 8610) for projects with carryover relief must not be included in the main Schedule A list.
- 4Do not check the amended box on a regular filing; it is only for amended reports.
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->The form shows revision 20 25 and points to www.irs.gov/Form8610 for the latest information.
What changed or needs a fresh check
- Edition date — confirm the revision reads 20 25 on the form.
- Fee — Not stated in the official source
- Mailing address — confirm IRS Center Philadelphia, PA 19255‑0549 as listed in the Where To File section.
- Signature — Not stated in the official source
- OMB No. — confirm OMB No. 1545‑0990 appears on the form.
Quick Facts
Downloads
After you file
- 1Retain a copy of the filed Form 8610 and all attached schedules.
- 2Be aware that a $100 penalty applies for failure to file by the deadline.
- 3If an error is discovered, file an amended Form 8610 using the same edition as the original.
- 4Do not send the form to the Tax Forms and Publications Division; mail it to the Philadelphia IRS Center as directed.
Sources
- SRCForm p.1 — revision shown as 20 25 on the form.
- SRCForm p.1 — OMB No. 1545-0990 appears on the top of the form.
- SRCForm p.2 — purpose of Form 8610 described as transmitting Forms 8609 and reporting dollar amount of housing credits.
- SRCForm p.2 — filing deadline stated as February 28, 2026.
- SRCForm p.2 — mailing address listed as Department of the Treasury Internal Revenue Service Center Philadelphia, PA 19255-0549.
- SRCForm p.2 — $100 penalty under section 6652(j) for failure to file.
- SRCForm p.2 — “Who Must File” paragraph defines required filers.
- SRCForm p.2 — “When To File” paragraph gives deadline and location.
- SRCForm p.2 — instructions on attaching Forms 8609 before Schedule A.
- SRCForm p.2 — amended report instructions about checking the box and using same version.
Common confusion points
Do I need to check the amended report box?
The box is only for filings that amend a previously submitted report
→ Confirm whether this filing corrects an earlier Form 8610.
How many Forms 8609 should I count for prior allocations?
Line 2 counts only Forms 8609 for credit allocations made before 2025
→ Count only those prior‑year allocation documents.
Should Schedule A for carryover relief be attached to the main Schedule A list?
Projects with relief are attached separately and must have the relief box checked
→ Verify each Schedule A includes the relief indication and is not in the main list.
What is the exact filing deadline?
The instructions state February 28, 2026 for the 2025 report
→ Confirm the date on the ‘When To File’ section.
Which mailing address should I use?
Multiple addresses appear, but the ‘Where To File’ section specifies the Philadelphia IRS Center
→ Check the address listed in the Where To File section.
Can each housing credit agency in a state file its own Form 8610?
States with multiple agencies must coordinate and file one Form 8610
→ Ensure only one Form 8610 is submitted for the state.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 8610 (amended) — corrects errors on a previously filed report.
Questions about IRS Form 8610
What is IRS Form 8610 used for?
Form 8610 lets a state housing credit agency tell the IRS how many low‑income housing credits it allocated during the year and report the dollar value of those credits. It also includes any attached Forms 8609 and Schedule A details. The agency must sign and send the completed form to the IRS by the deadline.
Who must file IRS Form 8610?
Any housing credit agency authorized to allocate low‑income housing credits during the calendar year must file IRS Form 8610.
What information does IRS Form 8610 require?
Form 8610 collects the total number of Forms 8609 attached (Part I line 1) and the dollar amount of credits actually allocated during the year (lines 8a and 8b). It also reports any amended information if applicable.
When is IRS Form 8610 due?
File the 2025 Form 8610 with accompanying Forms 8609 and Schedules A by February 28, 2026.
Where do I file IRS Form 8610?
Send Form 8610 and all attached forms and schedules to the Department of the Treasury, Internal Revenue Service Center, Philadelphia, PA 19255‑0549.
How do I complete IRS Form 8610?
Enter the number of attached Forms 8609 used to allocate credit in 2025 on Part I line 1, then report the total dollar amounts allocated on lines 8a and 8b. Attach the Forms 8609 first, followed by Schedule A as instructed. If filing an amendment, check the amended‑report box and complete only the changed lines. Sign the form before mailing it to the Philadelphia IRS Center by the February 28 deadline.
What happens if IRS Form 8610 is filed incorrectly?
A $100 penalty under section 6652(j) applies to any failure to file Form 8610 when due.
Do I need to check the amended report box?
The box is only for filings that amend a previously submitted report Confirm whether this filing corrects an earlier Form 8610.
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