1221 Form 8609 (PDF)

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f8609.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

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d Sec. 42(e) rehabilitation expenditures federally subsidized e Sec. 42(e) rehabilitation expenditures not federally subsidized f Allocation subject to nonprofit set-aside under sec. 42(h)(5) Signature of Authorized Housing Credit Agency Official— Completed by Housing Credit Agency Only Under penalties of perjury, I declare that the allocation made is in compliance with the requirements of section 42 of the Internal Revenue Code, and that I have examined this form and to the best of my knowledge and belief, the information is true, correct, and complete.

Signature of authorized official Name (please type or print) Date

Part II First-Year Certification— Completed by Building Owners with respect to the First Year of the Credit Period 7 Eligible basis of building (see instructions) . . . . . . . . . . . . . . . . . . 7 8a Original qualified basis of the building at close of first year of credit period . . . . . . . 8a b Are you treating this building as part of a multiple building project for purposes of section 42 (see instructions)? . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No 9a If box 6a or box 6d is checked, do you elect to reduce eligible basis under section 42(i)(2)(B)? Yes No b For market-rate units above the average quality standards of low-income units in the building, do you elect to reduce eligible basis by disproportionate costs of non-low-income units under section 42(d)(3)(B)? . ^▶ Yes No 10 Check the appropriate box for each election. Caution: Once made, the following elections are irrevocable. a Elect to begin credit period the first year after the building is placed in service (section 42(f)(1)) ^▶ Yes No b Elect not to treat large partnership as taxpayer (section 42(j)(5)) . . . . . . . . . . ^▶ Yes c Elect minimum set-aside requirement (section 42(g)) (see instructions):

Signature of authorized official

Name (please type or print)

20-50 40-60 Average income 25-60 (N.Y.C. only) d Elect deep rent skewed project (section 142(d)(4)(B)) (see instructions) . . . . . . . . . 15-40 Under penalties of perjury, I declare that I have examined this form and accompanying attachments, and to the best of my knowledge and belief, they are true, correct, and complete.

Signature

Name (please type or print)

Taxpayer identification number

First year of the credit period

Date

For Privacy Act and Paperwork Reduction Act Notice, see separate instructions. Cat. No. 63981U Form 8609 (Rev. 12-2021)