OMB.report

Federal forms, ICRs, and supporting documents

Information Collection Request

Form 8609, Low-Income Housing Credit Allocation Certification; Form 8609-A, Annual Statement for Low-Income Housing Credit

ICR 202509-1545-014 · OMB 1545-0988 · Active

Forms and Documents
DocumentTypeStatusAvailability
Form 8609 Low-Income Housing Credit Allocation and Certification Form Unchanged Available
Form 8609 Form 8609, Low-Income Housing Credit Allocation and Certification Form Unchanged Repair queued
Form 8609-A Annual Statement for Low-Income Housing Credit Form Unchanged Repair queued
Supporting Statement-1545-0988-MS.docx Supporting Statement A Uploaded 2025-09-30 Repair queued
Supporting Statement-1545-0988-MS.docx Supporting Statement A Uploaded 2025-09-30 Repair queued
IC Document Collections
IC IDCollectionTypeStatusForm
39925 Form 8609, Low-Income Housing Credit Allocation and Certification Form UnchangedLow-Income Housing Credit Allocation and Certification
39925 Form 8609, Low-Income Housing Credit Allocation and Certification Form Unchanged
39925 Form 8609, Low-Income Housing Credit Allocation and Certification Instruction Unchanged
254706 Low-Income Housing Credit Average Income Test Regulations Modified
198618 Line 11 Worksheet Other-Worksheet Unchanged
198616 Form 8609-A - Annual Statement for Low-Income Housing Credit Form UnchangedAnnual Statement for Low-Income Housing Credit
198616 Form 8609-A - Annual Statement for Low-Income Housing Credit Instruction Unchanged
ICR Details
1545-0988 202509-1545-014
Active 202301-1545-019
TREAS/IRS
Form 8609, Low-Income Housing Credit Allocation Certification; Form 8609-A, Annual Statement for Low-Income Housing Credit
Revision of a currently approved collection   No
Regular
Approved without change 01/19/2026
Retrieve Notice of Action (NOA) 10/17/2025
  Inventory as of this Action Requested Previously Approved
01/31/2029 36 Months From Approved 06/30/2026
33,000 0 33,000
428,265 0 428,265
0 0 0
Owners of residential low-income rental buildings may claim a low-income housing credit for each qualified building over a 10-year credit period. Form 8609 can be used to obtain a housing credit allocation from the housing credit agency. Form 8609, along with Form 8609-A, is used by the owner to certify necessary information required by the law. The private sector and government agencies, such as housing credit agencies, are affected groups.
US Code: 26 USC 42 Name of Law: Low-income housing credit
   US Code: 26 USC 38 Name of Law: General Business Credit
  
None
1545-BQ47 Final or interim final rulemaking 90 FR 46756 09/30/2025
  87 FR 61543 10/12/2022
90 FR 46756 09/30/2025
No
  Total Approved Previously Approved Change Due to New Statute Change Due to Agency Discretion Change Due to Adjustment in Estimate Change Due to Potential Violation of the PRA
Annual Number of Responses 33,000 33,000 0 0 0 0
Annual Time Burden (Hours) 428,265 428,265 0 0 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
No
$44,706
No
    Yes
    Yes
No
No
No
No
Maria Staggers 2022836577
  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.
10/17/2025