About Form 8611, Recapture of Low-Income Housing Credit

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.

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Comment on Form 8611

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