Housing credit agencies use this form to: report the dollar amount of housing credits allocated during the calendar year, and transmit Forms 8609, Low-Income Housing Credit Allocation and Certification, and Schedules A (Form 8610) to the IRS. Current Revision Form 8610PDF Recent Developments Update to Schedule A (Form 8610) (Rev. November 2021) for the 4% Minimum Applicable Credit Percentage -- 24-MAR-2022 Exceptions to the 4% Minimum Applicable Credit Percentage Under Section 42(b)(3) -- 28-JAN-2022 Schedules Schedule A (Form 8610), Carryover Allocation of Low-Income Housing Credit State housing credit agencies use this schedule to report carryover allocations. Schedule A (Form 8610)PDF Other Items You May Find Useful All Revisions for Form 8610 Other Current Products Related Items About Form 8609, Low-Income Housing Credit Allocation and Certification