Housing credit agencies use this form to fulfill their responsibility under Internal Revenue Code section 42(m)(1)(B)(iii) to notify the IRS of: noncompliance with the low-income housing tax credit provisions, or any building disposition. Current Revision Form 8823PDF Recent Developments None at this time. Other Items You May Find Useful All Form 8823 Revisions About Form 8609, Low-Income Housing Credit Allocation and Certification Other Current Products
