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

All owners of Low-Income Housing Tax Credit (HTC) projects must complete a final application for submission to Minnesota Housing (or Suballocator) to receive an HTC Allocation Certification - IRS Form 8609, for each building the owner wishes to file for HTCs.  The following forms must be completed and submitted along with the required supporting documentation as described in the HTC Qualified Allocation Plan (QAP) or Procedural Manual.
 
8609 Documents Required: 2018 and earlier
8609 Documents Required: 2019
8609 Documents Required: 2020
8609 Documents Required: 2021
8609 Documents Required: 2022

Required 8609 Supporting Documents

Refer to the past HTC Program Procedural Manual and/or QAP applicable to the year of the earliest HTC allocation for instructions, requirements, 8609 submissions and the appropriate version of the Declaration of Land Use Restrictive Covenants, QAP and Design Standards.

Past HTC Allocation Procedural Manuals and Declarations of Land Use Restrictive Covenants

For the appropriate versions of the Declaration of Land Use Restrictive Covenants, QAP and Design Standards, refer to the Housing Tax Credits webpage and choose the corresponding year of the earliest HTC allocation to the development.

Forms must be completed and submitted along with the complete 8609 application package described in the appropriate year of the QAP or Procedural Manual.