This form is used by owners of qualified residential rental buildings in low-income housing projects to figure the amount of their low-income housing credit, a component of the general business credit.Current revisionForm 8586 PDFRecent developmentsUpdates to the Instructions for Form 8609, Low-Income Housing Credit Allocation and Certification (Rev. December 2025), for projects financed with tax-exempt bonds -- 10-APR-2026Other items you may find usefulAll Revisions for Form 8586Other Current Products Related About Form 3800, General Business Credit About Form 8609, Low-Income Housing Credit Allocation and Certification About Form 8609-A, Annual Statement for Low-Income Housing Credit About Form 8611, Recapture of Low-Income Housing Credit About Form 8582-CR, Passive Activity Credit Limitations