About Form 8823, Low-Income Housing Credit Agencies Report of Noncompliance or Building Disposition

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


Recent Developments

None at this time.


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