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.

Other Items You May Find Useful

All Form 8823 Revisions

About Form 8609, Low-Income Housing Credit Allocation and Certification

Other Current Products