Use this form if you must recapture part of the low-income housing credit you claimed in previous years because:
- the qualified basis decreased from one year to the next or you disposed of a building, or your interest therein, and
- you did not follow the procedures that would have prevented recapture of the credit.
Other Items You May Find Useful
Comment on Form 8611
Use the Comment on Tax Forms and Publications web form to provide feedback on the content of this product. Although we cannot respond individually to each comment, we do appreciate your feedback and will consider all comments submitted.
CAUTION: We cannot respond to tax-related questions submitted using this page. Instead, please see our Tax Law Questions page.