Instructions for Form 8609 - Introductory Material

Table of Contents

Future Developments

For the latest information about developments related to Form 8609 and its instructions, such as legislation enacted after they were published, go to

What's New

The 9% minimum applicable credit percentage has been extended to certain buildings placed in service after December 30, 2014, with respect to housing credit dollar amount allocations made before January 1, 2015. For details, see the caution in the Part I instructions.

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