Independent form guide. BrieflyGo is not affiliated with or endorsed by IRS, USCIS, SSA, DOL, or any U.S. government agency. Official forms are sourced from public government websites.
Official form guide
Form 8610-SA: 8610 (Schedule A)
IRS Form 8610 is the Schedule A used by state housing credit agencies to report low‑income housing credit carryover allocations. Only one Schedule A may be filed for each project that receives a carryover allocation in the same calendar year.
Need help with Form 8610-SA?
Open it in the AI Editor for field guidance, checks, and PDF export.
Need help? AI Editor guides you through every field of Form 8610-SA.
Start filling →Form Overview
IRS Form 8610-SA - 8610 (Schedule A)
IRS Form 8610 is the Schedule A used by state housing credit agencies to report low‑income housing credit carryover allocations. Only one Schedule A may be filed for each project that receives a carryover allocation in the same calendar year.
Risk Radar
Scan points- 1Checking the amended carryover allocation box when filing for relief under Rev. Proc. 2014‑49 can cause rejection.
- 2Failing to check the “housing credit agency granted carryover allocation relief under Rev. Proc. 2014‑49” box when relief was granted.
- 3Checking the “amended carryover allocation” box on a Schedule A submitted for relief under Rev. Proc. 2014‑49.
- 4Submitting more than one Schedule A for the same project within the same calendar year.
- 5Leaving line 4 blank or entering a date that does not match the year on Form 8610.
Plain English
State housing credit agencies file Schedule A to tell the IRS how much low‑income housing credit they are carrying over to a building or project. The form records the allocation date, the dollar amount, and any special credit percentages that apply.
Submission Date
- Filing date: 2024-12-10 22:12:29
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
AI co-pilot
Fill it faster. Catch mistakes before you file.
What this form is for
- Use this form when a state housing credit agency reports a low‑income housing credit carryover allocation for a project.
- Do not use it when the allocation is not a carryover or when filing the primary credit allocation on Form 8610.
- Check Form 8610 instead when filing the main credit allocation without a carryover component.
Form selector
Use this form or another form?
Housing credit agency granting relief under Rev. Proc. 2014‑49
The agency must attach Schedule A to the primary filing to document the relief
✓ Verify the relief box is checked on Schedule A
Amended carryover allocation not related to Rev. Proc. 2014‑49
The amended box should remain unchecked for relief submissions
✓ Confirm the amended carryover allocation box is unchecked
Multiple projects receiving allocations in the same calendar year
Each project requires its own Schedule A to avoid aggregation errors
✓ Ensure a separate Schedule A is prepared for each project
Deadline or filing window
Not stated in the official source.
Checklist
What you need before filling it out
Name of housing credit agency
Official agency name · Line 1a of Schedule A
Employer identification number of agency
EIN document · EIN field on Schedule A
Date of carryover allocation
Authorized official’s signed allocation date · Line 4
Amount of carryover allocation
Allocation award letter specifying credit amount · Line 5
Maximum applicable credit percentage for acquisition cost
Binding agreement specifying percentage · Line 6a
Before you submit
- 1Check the box indicating whether the agency granted carryover allocation relief under Rev. Proc. 2014‑49.
- 2Enter the agency’s name exactly as it appears on official records.
- 3Provide the agency’s employer identification number.
- 4Enter the building owner’s name and address in lines 1a and 1b.
- 5Enter the building owner’s taxpayer identification number with dashes.
- 6Select building‑based or project‑based on the allocation type.
- 7Enter the date of the carryover allocation on line 4 matching the form year.
- 8Enter the amount of the carryover allocation on line 5 according to the allocation type.
How to file this form
- 1Complete all required fields on Schedule A (Form 8610) using the allocation documents.
- 2Attach the completed Schedule A to the primary Form 8610 when relief under Rev. Proc. 2014‑49 is granted.
- 3Sign the form as the authorized official of the housing credit agency.
- 4Mail the signed package to the IRS address specified in the instructions.
- 5Obtain a mailing receipt or certified‑mail tracking number as proof of filing.
Known limitations
- 1Do not use Schedule A for allocations that are not carryover allocations.
- 2Do not file a single Schedule A for multiple projects in the same calendar year.
- 3Do not check the amended carryover allocation box when submitting relief under Rev. Proc. 2014‑49.
- 4Do not apply the 4% minimum rate unless the building received an allocation after December 31 2020 or has qualifying financing.
- 5Do not enter percentages on lines 6a‑c unless a binding agreement and month‑election apply.
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.
Almost done reviewing the fields?
Fillable formOpen in Editor->The form is the December 2024 revision (Rev. December 2024) and the PDF directs users to www.irs.gov/Form8610 for the latest information. No change details are provided in the source.
What changed or needs a fresh check
- Edition date — confirm the revision reads Rev. December 2024
- Fee — Not stated in the official source
- Mailing address — Not stated in the official source
- Signature — Not stated in the official source
- OMB number — confirm OMB No. 1545‑0990 is present
Quick Facts
Downloads
After you file
- 1Keep the filed Schedule A and any attached allocation documents for your records — Not stated in the official source.
- 2Expect an IRS acknowledgment if the form is processed electronically; otherwise, no automatic confirmation is indicated — Not stated in the official source.
- 3If an error is discovered, file an amended Schedule A following the same instructions — Not stated in the official source.
- 4Monitor the housing credit agency’s portal for the status of the relief request — Not stated in the official source.
Sources
- SRCForm p.1 — title and revision date read Rev. December 2024.
- SRCForm p.1 — purpose states state housing credit agencies use Schedule A to report carryover allocations.
- SRCForm p.1 — only one Schedule A should be filed for each project receiving a carryover allocation in the same calendar year.
- SRCForm p.1 — line 4 instruction defines date of allocation as the authorized official’s signed date.
- SRCForm p.1 — line 5 instruction explains amount depends on building‑based or project‑based selection.
- SRCForm p.1 — lines 6a‑c apply only with a binding agreement and month‑election.
- SRCForm p.1 — OMB No. 1545‑0990 is printed at the top of the form.
Common confusion points
Do I need to check the amended carryover allocation box?
The box should remain unchecked for relief under Rev. Proc. 2014‑49.
→ Verify the box is unchecked when filing relief under Rev. Proc. 2014‑49.
Should I enter a percentage on line 6a if I have no binding agreement?
Lines 6a‑c are only for cases with a binding agreement and a month‑election.
→ Leave lines 6a‑c blank unless both conditions apply.
What is the correct amount to enter on line 5 for a project‑based allocation?
Project‑based allocations require the total credit for all buildings under section 42(h)(1)(F).
→ Reference the allocation award letter and ensure the amount reflects the entire project.
Can I use the same Schedule A for two different projects in one year?
The form is limited to one project per calendar year.
→ Prepare a separate Schedule A for each project.
Is the 4% minimum rate applicable to my building?
The 4% rate applies only to federally subsidized buildings with allocations after Dec 31 2020 or qualifying financing.
→ Check the allocation date and financing terms before entering a 4% rate.
Where do I find the OMB number on the form?
The OMB number appears at the top of the form.
→ Confirm OMB No. 1545‑0990 is printed on the form.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 8610 – file an amended Schedule A to correct errors.
Questions about IRS Form 8610-SA
What is IRS Form 8610-SA used for?
State housing credit agencies file Schedule A to tell the IRS how much low‑income housing credit they are carrying over to a building or project. The form records the allocation date, the dollar amount, and any special credit percentages that apply.
Who must file IRS Form 8610-SA?
State housing credit agencies must file IRS Form 8610 (Schedule A) to report carryover allocations.
What information does IRS Form 8610-SA require?
The form records the date of the allocation (line 4), the dollar amount allocated (line 5), and, when a binding agreement exists, the applicable credit percentages for acquisition, rehabilitation, and new construction (lines 6a‑c).
How do I complete IRS Form 8610-SA?
Begin by checking the box that indicates whether the housing credit agency granted carryover allocation relief under Rev. Proc. 2014‑49, and leave the amended allocation box unchecked. Complete line 3a to indicate if the allocation is building‑based or project‑based, and line 3b for the nonprofit set‑aside. Enter the allocation date on line 4, the dollar amount on line 5, and, if a binding agreement exists, the applicable percentages on lines 6a‑c. Attach any required copies of Schedule A for projects receiving relief, then have the authorized official sign the form.
Do I need to check the amended carryover allocation box?
The box should remain unchecked for relief under Rev. Proc. 2014‑49. Verify the box is unchecked when filing relief under Rev. Proc. 2014‑49.
Should I enter a percentage on line 6a if I have no binding agreement?
Lines 6a‑c are only for cases with a binding agreement and a month‑election. Leave lines 6a‑c blank unless both conditions apply.
What is the correct amount to enter on line 5 for a project‑based allocation?
Project‑based allocations require the total credit for all buildings under section 42(h)(1)(F). Reference the allocation award letter and ensure the amount reflects the entire project.
Can I use the same Schedule A for two different projects in one year?
The form is limited to one project per calendar year. Prepare a separate Schedule A for each project.
Source transparency
Copyright & Licensing - US Government Forms
BrieflyGo links to and explains official public form sources. We are not a government agency, and this page is for general form guidance, not legal advice.
Understand the agreement before you sign it.
Review risky clauses in plain English, fix the document, and keep it moving toward signature.