For allocations of credit initially made in 2006, 2007, or 2008 in the Gulf Opportunity (GO) Zone, Rita GO Zone, or Wilma GO Zone, the ending date for the period during which the building must be placed in service has been extended to December 31, 2011. See item 3 under Allocation of credit below under Purpose of Form for details.

The special rule to increase basis for buildings in certain high-cost areas does not apply to buildings placed in service after 2010 in the Gulf Opportunity (GO) Zone, Rita GO Zone, or Wilma GO Zone. See the line 3b instructions for details.

The IRS has created a page on IRS.gov for information about Form 8609 and its instructions at www.irs.gov/form8609. Information about any future developments affecting Form 8609 (such as legislation enacted after we release it) will be posted on that page.