Internal Revenue Service United States Department of the Treasury

Instructions for Form 8828 (3/2010)

Recapture of Federal Mortgage Subsidy

Section references are to the Internal Revenue Code unless otherwise noted.

Revised: 3/2010


Table of Contents

  • General Instructions
    • Purpose of Form
    • Federal Mortgage Subsidy
    • Recapture Tax
    • Who Must File
    • When and Where To File
      • Special Rules
  • Specific Instructions
    • Part I—Description of Home Subject to Federally Subsidized Debt
      • Part II—Computation of Recapture Tax
      • Instructions for Form 8828 - Notices
        • Instructions for Form 8828 - Additional Material
             Next

        More Online Instructions