OMB.report

Federal forms, ICRs, and supporting documents

OMB control number

Recapture of Low-Income Housing Credit

OMB 1545-1035 · TREAS/IRS.

OMB 1545-1035

IRC section 42 permits owners of residential rental projects providing low-income housing to claim a credit against their income tax. If the property is disposed of or it falls to meet certain requirements over a 15-year compliance period and a bond is not posted, the owner must recapture on Form 8611 part of the credit(s) taken in prior years.

The latest form for Recapture of Low-Income Housing Credit expires 2022-07-31 and can be found here.

Latest Forms, Documents, and Supporting Material
Document
Name
Form and Instruction
Supporting Statement A
All Historical Document Collections
Approved without change
 Extension without change of a currently approved collection 2022-07-29
Approved without change
 Revision of a currently approved collection 2019-05-31
Approved without change
 Extension without change of a currently approved collection 2016-01-29
Approved without change
 Extension without change of a currently approved collection 2012-11-30
Approved without change
 Extension without change of a currently approved collection 2009-09-29
Approved without change
 Extension without change of a currently approved collection 2006-06-08
Approved without change
 No material or nonsubstantive change to a currently approved collection 2006-01-24
Approved without change
 No material or nonsubstantive change to a currently approved collection 2004-09-23
Approved without change
 Revision of a currently approved collection 2003-06-12
Approved without change
 Extension without change of a currently approved collection 2000-07-05
Approved without change
 No material or nonsubstantive change to a currently approved collection 1998-11-09
Approved without change
 Extension without change of a currently approved collection 1997-07-23
Approved without change
 Extension without change of a currently approved collection 1994-09-02
Approved without change
 Revision of a currently approved collection 1991-11-15
Approved with change
 No material or nonsubstantive change to a currently approved collection 1989-08-24
Approved without change
 Revision of a currently approved collection 1989-03-09
Approved without change
 New collection (Request for a new OMB Control Number) 1987-12-22