Housing credit agencies use this form to: report the dollar amount of housing credits allocated during the calendar year, and transmit Forms 8609, Low-Income Housing Credit Allocation and Certification, and Schedules A (Form 8610) to the IRS. Current Revision Form 8610 PDF Recent Developments None at this time. Other Items You May Find Useful All Revisions for Form 8610 Other Current Products Related Items About Schedule A (Form 8610), Carryover Allocation of Low-Income Housing Credit About Form 8609, Low-Income Housing Credit Allocation and Certification