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Final Allocation IRS Form 8609

Procedures for Final Housing Tax Credit Allocation Certification - IRS Form 8609 and Section 1602 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. All owners of developments that have received Section 1602 funds must complete an application for submission to Minnesota Housing (or Suballocator) for a Section 1602 Form 8609. All owners of developments with both tax credits and Section 1602 funds must complete both applications. The following forms must be completed and submitted along with the required supporting documentation as described in the HTC Procedural Manual.
 
Required 8609 Documents
The following is a PARTIAL LIST only. All required submission items and supporting documentation as described in the applicable HTC Procedural Manual must be completed and submitted for a complete application. For developments with tax credits only, do not use the documents listed below designated as “1602” documents. For developments with Section 1602 funds only, do not use the documents listed below designated as “Tax Credit” documents. For developments with both tax credits and Section 1602 funds, use both sets of documents.
Required 8609 Supporting Documents
Refer to the past HTC Procedural Manual (below) applicable to the year of the earliest tax credit allocation (for tax credits) or the year in which the Section 1602 funds were awarded (for Section 1602 funds) for instructions, requirements, 8609 submissions and the appropriate form of the Declaration of Land Use, Qualified Allocation Plan and Design Standards. For Section 1602, the Final Tax Credit Proceeds or Receipts and the Allocation Fee set forth in the list of 8609 submission items are not required.

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, select from the following links, those that correspond to the 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.