Procedure for Final Housing Tax Credit Allocation Certification - IRS Form 8609

All owners of tax credit developments must complete a final application for submission to Minnesota Housing (or Suballocator) to receive a Tax Credit Allocation Certification - IRS Form 8609, for each building the owner wishes to file for Tax Credits.  The following forms must be completed and submitted along with the required supporting documentation as described in the HTC Procedural Manual.
 
8609 Documents Required: 2018 and earlier
8609 Documents Required: 2019
8609 Documents Required: 2020

Required 8609 Supporting Documents

Refer to the past HTC Program Procedural Manual applicable to the year of the earliest tax credit allocation for instructions, requirements, 8609 submissions and the appropriate form of the Declaration of Land Use, Qualified Allocation Plan and Design Standards.

Past HTC Allocation Procedural Manuals and Declarations of Land Use

For the appropriate versions of the Declaration of Land Use, Qualified Allocation Plan, and Design Standards, refer to the Tax Credits web page and choose the corresponding year of the earliest credit allocation to the development.

Forms must be completed and submitted along with the complete 8609 application package described in the appropriate Year Procedural Manual.