If you downloaded the 2016 Form 8610 before 25 April, 2017 please note the following.
The instructions to line 5c have been updated to correct the citation to the revenue procedure that notified states of the allocation of unused housing credits from the 2016 National Pool. The instructions previously directed housing credit agencies to "Enter the ‘Amount Allocated,’ if any, for your state in Rev. Proc. 2016-55." However, the correct citation is Rev. Proc. 2016-52.
The corrected version of the 2016 Form 8610 is now available for download.