State housing agencies file Form 8610 to transmit copies of Form 8609, Schedule(s) A (Form 8610), and binding agreements and election statements to the IRS. The Agencies use Schedule A (Form 8610) to report certain information contained in carryover allocation documents to the IRS.
US Code:
26 USC 6103
Name of Law: Confidentiality and Disclosure of Returns and Return Information
US Code:
26 USC 42
Name of Law: Low-income housing credit
An addition of 4 line items and a deletion of 3 code references resulted from the revision of Form 8610, Schedule A, and Instructions. These major changes as shown in the "Supplementary Documents" created an overall increase of burden hours to 6,529.
$750
No
No
Uncollected
Uncollected
Uncollected
Uncollected
D. Buchanan 202 622-3085
No
On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).
The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:
(i) Why the information is being collected;
(ii) Use of information;
(iii) Burden estimate;
(iv) Nature of response (voluntary, required for a benefit, or mandatory);
(v) Nature and extent of confidentiality; and
(vi) Need to display currently valid OMB control number;
If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.
Form Form 8610 Form 8610, Annual Low-Income Housing Credit Agencies Report, Schedule A (Form 8610), Carryover Allocation of Low-Income Housing Credit
F8610_Justification Statement.doc
F8610_All_Major Chgs_07.pdf
Form 8610, Annual Low-Income Housing Credit Agencies Report, Schedule A (Form 8610), Carryover Allocation of Low-Income Housing Credit