1208 Form 8609-A (PDF) — verbatim text

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f8609a.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

Part II Computation of Credit

1 Eligible basis of building 2 Low-income portion (smaller of unit fraction or floor space fraction) (if first year of the credit period, see instructions) 3 Qualified basis of low-income building. Multiply line 1 by line 2 (see instructions for exceptions) Part-year adjustment for disposition or acquisition during the tax year 4 5 Credit percentage Multiply line 3 or line 4 by the percentage on line 5 6 7 Additions to qualified basis, if any 8 9 10 Multiply line 7 or line 8 by the percentage on line 9 11 Section 42(f)(3)(B) modification 12 Add lines 10 and 11 13 Credit for building before line 14 reduction. Subtract line 12 from line 6 14 Disallowed credit due to federal grants (see instructions) 15 Credit allowed for building for tax year. Subtract line 14 from line 13, but do not enter more than the amount shown on Form 8609, Part I, line 1b 16 Taxpayer’s proportionate share of credit for the year (see instructions) Adjustments for deferred first-year credit (see instructions) 17 Taxpayer’s credit. Combine lines 16 and 17. Enter here and on Form 8586 (see instructions) Credit percentage. Enter one-third of the percentage on line 5 18 Part-year adjustment for disposition or acquisition during the tax year	1
1 Eligible basis of building 2 Low-income portion (smaller of unit fraction or floor space fraction) (if first year of the credit period, see instructions) 3 Qualified basis of low-income building. Multiply line 1 by line 2 (see instructions for exceptions) Part-year adjustment for disposition or acquisition during the tax year 4 5 Credit percentage Multiply line 3 or line 4 by the percentage on line 5 6 7 Additions to qualified basis, if any 8 9 10 Multiply line 7 or line 8 by the percentage on line 9 11 Section 42(f)(3)(B) modification 12 Add lines 10 and 11 13 Credit for building before line 14 reduction. Subtract line 12 from line 6 14 Disallowed credit due to federal grants (see instructions) 15 Credit allowed for building for tax year. Subtract line 14 from line 13, but do not enter more than the amount shown on Form 8609, Part I, line 1b 16 Taxpayer’s proportionate share of credit for the year (see instructions) Adjustments for deferred first-year credit (see instructions) 17 Taxpayer’s credit. Combine lines 16 and 17. Enter here and on Form 8586 (see instructions) Credit percentage. Enter one-third of the percentage on line 5 18 Part-year adjustment for disposition or acquisition during the tax year	2	.	.
1 Eligible basis of building 2 Low-income portion (smaller of unit fraction or floor space fraction) (if first year of the credit period, see instructions) 3 Qualified basis of low-income building. Multiply line 1 by line 2 (see instructions for exceptions) Part-year adjustment for disposition or acquisition during the tax year 4 5 Credit percentage Multiply line 3 or line 4 by the percentage on line 5 6 7 Additions to qualified basis, if any 8 9 10 Multiply line 7 or line 8 by the percentage on line 9 11 Section 42(f)(3)(B) modification 12 Add lines 10 and 11 13 Credit for building before line 14 reduction. Subtract line 12 from line 6 14 Disallowed credit due to federal grants (see instructions) 15 Credit allowed for building for tax year. Subtract line 14 from line 13, but do not enter more than the amount shown on Form 8609, Part I, line 1b 16 Taxpayer’s proportionate share of credit for the year (see instructions) Adjustments for deferred first-year credit (see instructions) 17 Taxpayer’s credit. Combine lines 16 and 17. Enter here and on Form 8586 (see instructions) Credit percentage. Enter one-third of the percentage on line 5 18 Part-year adjustment for disposition or acquisition during the tax year	3

Part II Computation of Credit

1 Eligible basis of building 2 Low-income portion (smaller of unit fraction or floor space fraction) (if first year of the credit period, see instructions) 3 Qualified basis of low-income building. Multiply line 1 by line 2 (see instructions for exceptions) Part-year adjustment for disposition or acquisition during the tax year 4 5 Credit percentage Multiply line 3 or line 4 by the percentage on line 5 6 7 Additions to qualified basis, if any 8 9 10 Multiply line 7 or line 8 by the percentage on line 9 11 Section 42(f)(3)(B) modification 12 Add lines 10 and 11 13 Credit for building before line 14 reduction. Subtract line 12 from line 6 14 Disallowed credit due to federal grants (see instructions) 15 Credit allowed for building for tax year. Subtract line 14 from line 13, but do not enter more than the amount shown on Form 8609, Part I, line 1b 16 Taxpayer’s proportionate share of credit for the year (see instructions) Adjustments for deferred first-year credit (see instructions) 17 Taxpayer’s credit. Combine lines 16 and 17. Enter here and on Form 8586 (see instructions) Credit percentage. Enter one-third of the percentage on line 5 18 Part-year adjustment for disposition or acquisition during the tax year	4
1 Eligible basis of building 2 Low-income portion (smaller of unit fraction or floor space fraction) (if first year of the credit period, see instructions) 3 Qualified basis of low-income building. Multiply line 1 by line 2 (see instructions for exceptions) Part-year adjustment for disposition or acquisition during the tax year 4 5 Credit percentage Multiply line 3 or line 4 by the percentage on line 5 6 7 Additions to qualified basis, if any 8 9 10 Multiply line 7 or line 8 by the percentage on line 9 11 Section 42(f)(3)(B) modification 12 Add lines 10 and 11 13 Credit for building before line 14 reduction. Subtract line 12 from line 6 14 Disallowed credit due to federal grants (see instructions) 15 Credit allowed for building for tax year. Subtract line 14 from line 13, but do not enter more than the amount shown on Form 8609, Part I, line 1b 16 Taxpayer’s proportionate share of credit for the year (see instructions) Adjustments for deferred first-year credit (see instructions) 17 Taxpayer’s credit. Combine lines 16 and 17. Enter here and on Form 8586 (see instructions) Credit percentage. Enter one-third of the percentage on line 5 18 Part-year adjustment for disposition or acquisition during the tax year	5	.	.
1 Eligible basis of building 2 Low-income portion (smaller of unit fraction or floor space fraction) (if first year of the credit period, see instructions) 3 Qualified basis of low-income building. Multiply line 1 by line 2 (see instructions for exceptions) Part-year adjustment for disposition or acquisition during the tax year 4 5 Credit percentage Multiply line 3 or line 4 by the percentage on line 5 6 7 Additions to qualified basis, if any 8 9 10 Multiply line 7 or line 8 by the percentage on line 9 11 Section 42(f)(3)(B) modification 12 Add lines 10 and 11 13 Credit for building before line 14 reduction. Subtract line 12 from line 6 14 Disallowed credit due to federal grants (see instructions) 15 Credit allowed for building for tax year. Subtract line 14 from line 13, but do not enter more than the amount shown on Form 8609, Part I, line 1b 16 Taxpayer’s proportionate share of credit for the year (see instructions) Adjustments for deferred first-year credit (see instructions) 17 Taxpayer’s credit. Combine lines 16 and 17. Enter here and on Form 8586 (see instructions) Credit percentage. Enter one-third of the percentage on line 5 18 Part-year adjustment for disposition or acquisition during the tax year	6

Part II Computation of Credit

1 Eligible basis of building 2 Low-income portion (smaller of unit fraction or floor space fraction) (if first year of the credit period, see instructions) 3 Qualified basis of low-income building. Multiply line 1 by line 2 (see instructions for exceptions) Part-year adjustment for disposition or acquisition during the tax year 4 5 Credit percentage Multiply line 3 or line 4 by the percentage on line 5 6 7 Additions to qualified basis, if any 8 9 10 Multiply line 7 or line 8 by the percentage on line 9 11 Section 42(f)(3)(B) modification 12 Add lines 10 and 11 13 Credit for building before line 14 reduction. Subtract line 12 from line 6 14 Disallowed credit due to federal grants (see instructions) 15 Credit allowed for building for tax year. Subtract line 14 from line 13, but do not enter more than the amount shown on Form 8609, Part I, line 1b 16 Taxpayer’s proportionate share of credit for the year (see instructions) Adjustments for deferred first-year credit (see instructions) 17 Taxpayer’s credit. Combine lines 16 and 17. Enter here and on Form 8586 (see instructions) Credit percentage. Enter one-third of the percentage on line 5 18 Part-year adjustment for disposition or acquisition during the tax year	7
1 Eligible basis of building 2 Low-income portion (smaller of unit fraction or floor space fraction) (if first year of the credit period, see instructions) 3 Qualified basis of low-income building. Multiply line 1 by line 2 (see instructions for exceptions) Part-year adjustment for disposition or acquisition during the tax year 4 5 Credit percentage Multiply line 3 or line 4 by the percentage on line 5 6 7 Additions to qualified basis, if any 8 9 10 Multiply line 7 or line 8 by the percentage on line 9 11 Section 42(f)(3)(B) modification 12 Add lines 10 and 11 13 Credit for building before line 14 reduction. Subtract line 12 from line 6 14 Disallowed credit due to federal grants (see instructions) 15 Credit allowed for building for tax year. Subtract line 14 from line 13, but do not enter more than the amount shown on Form 8609, Part I, line 1b 16 Taxpayer’s proportionate share of credit for the year (see instructions) Adjustments for deferred first-year credit (see instructions) 17 Taxpayer’s credit. Combine lines 16 and 17. Enter here and on Form 8586 (see instructions) Credit percentage. Enter one-third of the percentage on line 5 18 Part-year adjustment for disposition or acquisition during the tax year	8
1 Eligible basis of building 2 Low-income portion (smaller of unit fraction or floor space fraction) (if first year of the credit period, see instructions) 3 Qualified basis of low-income building. Multiply line 1 by line 2 (see instructions for exceptions) Part-year adjustment for disposition or acquisition during the tax year 4 5 Credit percentage Multiply line 3 or line 4 by the percentage on line 5 6 7 Additions to qualified basis, if any 8 9 10 Multiply line 7 or line 8 by the percentage on line 9 11 Section 42(f)(3)(B) modification 12 Add lines 10 and 11 13 Credit for building before line 14 reduction. Subtract line 12 from line 6 14 Disallowed credit due to federal grants (see instructions) 15 Credit allowed for building for tax year. Subtract line 14 from line 13, but do not enter more than the amount shown on Form 8609, Part I, line 1b 16 Taxpayer’s proportionate share of credit for the year (see instructions) Adjustments for deferred first-year credit (see instructions) 17 Taxpayer’s credit. Combine lines 16 and 17. Enter here and on Form 8586 (see instructions) Credit percentage. Enter one-third of the percentage on line 5 18 Part-year adjustment for disposition or acquisition during the tax year	9	.	.

Part II Computation of Credit

1 Eligible basis of building 2 Low-income portion (smaller of unit fraction or floor space fraction) (if first year of the credit period, see instructions) 3 Qualified basis of low-income building. Multiply line 1 by line 2 (see instructions for exceptions) Part-year adjustment for disposition or acquisition during the tax year 4 5 Credit percentage Multiply line 3 or line 4 by the percentage on line 5 6 7 Additions to qualified basis, if any 8 9 10 Multiply line 7 or line 8 by the percentage on line 9 11 Section 42(f)(3)(B) modification 12 Add lines 10 and 11 13 Credit for building before line 14 reduction. Subtract line 12 from line 6 14 Disallowed credit due to federal grants (see instructions) 15 Credit allowed for building for tax year. Subtract line 14 from line 13, but do not enter more than the amount shown on Form 8609, Part I, line 1b 16 Taxpayer’s proportionate share of credit for the year (see instructions) Adjustments for deferred first-year credit (see instructions) 17 Taxpayer’s credit. Combine lines 16 and 17. Enter here and on Form 8586 (see instructions) Credit percentage. Enter one-third of the percentage on line 5 18 Part-year adjustment for disposition or acquisition during the tax year	10
1 Eligible basis of building 2 Low-income portion (smaller of unit fraction or floor space fraction) (if first year of the credit period, see instructions) 3 Qualified basis of low-income building. Multiply line 1 by line 2 (see instructions for exceptions) Part-year adjustment for disposition or acquisition during the tax year 4 5 Credit percentage Multiply line 3 or line 4 by the percentage on line 5 6 7 Additions to qualified basis, if any 8 9 10 Multiply line 7 or line 8 by the percentage on line 9 11 Section 42(f)(3)(B) modification 12 Add lines 10 and 11 13 Credit for building before line 14 reduction. Subtract line 12 from line 6 14 Disallowed credit due to federal grants (see instructions) 15 Credit allowed for building for tax year. Subtract line 14 from line 13, but do not enter more than the amount shown on Form 8609, Part I, line 1b 16 Taxpayer’s proportionate share of credit for the year (see instructions) Adjustments for deferred first-year credit (see instructions) 17 Taxpayer’s credit. Combine lines 16 and 17. Enter here and on Form 8586 (see instructions) Credit percentage. Enter one-third of the percentage on line 5 18 Part-year adjustment for disposition or acquisition during the tax year	11
1 Eligible basis of building 2 Low-income portion (smaller of unit fraction or floor space fraction) (if first year of the credit period, see instructions) 3 Qualified basis of low-income building. Multiply line 1 by line 2 (see instructions for exceptions) Part-year adjustment for disposition or acquisition during the tax year 4 5 Credit percentage Multiply line 3 or line 4 by the percentage on line 5 6 7 Additions to qualified basis, if any 8 9 10 Multiply line 7 or line 8 by the percentage on line 9 11 Section 42(f)(3)(B) modification 12 Add lines 10 and 11 13 Credit for building before line 14 reduction. Subtract line 12 from line 6 14 Disallowed credit due to federal grants (see instructions) 15 Credit allowed for building for tax year. Subtract line 14 from line 13, but do not enter more than the amount shown on Form 8609, Part I, line 1b 16 Taxpayer’s proportionate share of credit for the year (see instructions) Adjustments for deferred first-year credit (see instructions) 17 Taxpayer’s credit. Combine lines 16 and 17. Enter here and on Form 8586 (see instructions) Credit percentage. Enter one-third of the percentage on line 5 18 Part-year adjustment for disposition or acquisition during the tax year	12

Part II Computation of Credit

1 Eligible basis of building 2 Low-income portion (smaller of unit fraction or floor space fraction) (if first year of the credit period, see instructions) 3 Qualified basis of low-income building. Multiply line 1 by line 2 (see instructions for exceptions) Part-year adjustment for disposition or acquisition during the tax year 4 5 Credit percentage Multiply line 3 or line 4 by the percentage on line 5 6 7 Additions to qualified basis, if any 8 9 10 Multiply line 7 or line 8 by the percentage on line 9 11 Section 42(f)(3)(B) modification 12 Add lines 10 and 11 13 Credit for building before line 14 reduction. Subtract line 12 from line 6 14 Disallowed credit due to federal grants (see instructions) 15 Credit allowed for building for tax year. Subtract line 14 from line 13, but do not enter more than the amount shown on Form 8609, Part I, line 1b 16 Taxpayer’s proportionate share of credit for the year (see instructions) Adjustments for deferred first-year credit (see instructions) 17 Taxpayer’s credit. Combine lines 16 and 17. Enter here and on Form 8586 (see instructions) Credit percentage. Enter one-third of the percentage on line 5 18 Part-year adjustment for disposition or acquisition during the tax year	13
1 Eligible basis of building 2 Low-income portion (smaller of unit fraction or floor space fraction) (if first year of the credit period, see instructions) 3 Qualified basis of low-income building. Multiply line 1 by line 2 (see instructions for exceptions) Part-year adjustment for disposition or acquisition during the tax year 4 5 Credit percentage Multiply line 3 or line 4 by the percentage on line 5 6 7 Additions to qualified basis, if any 8 9 10 Multiply line 7 or line 8 by the percentage on line 9 11 Section 42(f)(3)(B) modification 12 Add lines 10 and 11 13 Credit for building before line 14 reduction. Subtract line 12 from line 6 14 Disallowed credit due to federal grants (see instructions) 15 Credit allowed for building for tax year. Subtract line 14 from line 13, but do not enter more than the amount shown on Form 8609, Part I, line 1b 16 Taxpayer’s proportionate share of credit for the year (see instructions) Adjustments for deferred first-year credit (see instructions) 17 Taxpayer’s credit. Combine lines 16 and 17. Enter here and on Form 8586 (see instructions) Credit percentage. Enter one-third of the percentage on line 5 18 Part-year adjustment for disposition or acquisition during the tax year	14
1 Eligible basis of building 2 Low-income portion (smaller of unit fraction or floor space fraction) (if first year of the credit period, see instructions) 3 Qualified basis of low-income building. Multiply line 1 by line 2 (see instructions for exceptions) Part-year adjustment for disposition or acquisition during the tax year 4 5 Credit percentage Multiply line 3 or line 4 by the percentage on line 5 6 7 Additions to qualified basis, if any 8 9 10 Multiply line 7 or line 8 by the percentage on line 9 11 Section 42(f)(3)(B) modification 12 Add lines 10 and 11 13 Credit for building before line 14 reduction. Subtract line 12 from line 6 14 Disallowed credit due to federal grants (see instructions) 15 Credit allowed for building for tax year. Subtract line 14 from line 13, but do not enter more than the amount shown on Form 8609, Part I, line 1b 16 Taxpayer’s proportionate share of credit for the year (see instructions) Adjustments for deferred first-year credit (see instructions) 17 Taxpayer’s credit. Combine lines 16 and 17. Enter here and on Form 8586 (see instructions) Credit percentage. Enter one-third of the percentage on line 5 18 Part-year adjustment for disposition or acquisition during the tax year	15

Part II Computation of Credit

1 Eligible basis of building 2 Low-income portion (smaller of unit fraction or floor space fraction) (if first year of the credit period, see instructions) 3 Qualified basis of low-income building. Multiply line 1 by line 2 (see instructions for exceptions) Part-year adjustment for disposition or acquisition during the tax year 4 5 Credit percentage Multiply line 3 or line 4 by the percentage on line 5 6 7 Additions to qualified basis, if any 8 9 10 Multiply line 7 or line 8 by the percentage on line 9 11 Section 42(f)(3)(B) modification 12 Add lines 10 and 11 13 Credit for building before line 14 reduction. Subtract line 12 from line 6 14 Disallowed credit due to federal grants (see instructions) 15 Credit allowed for building for tax year. Subtract line 14 from line 13, but do not enter more than the amount shown on Form 8609, Part I, line 1b 16 Taxpayer’s proportionate share of credit for the year (see instructions) Adjustments for deferred first-year credit (see instructions) 17 Taxpayer’s credit. Combine lines 16 and 17. Enter here and on Form 8586 (see instructions) Credit percentage. Enter one-third of the percentage on line 5 18 Part-year adjustment for disposition or acquisition during the tax year	16
1 Eligible basis of building 2 Low-income portion (smaller of unit fraction or floor space fraction) (if first year of the credit period, see instructions) 3 Qualified basis of low-income building. Multiply line 1 by line 2 (see instructions for exceptions) Part-year adjustment for disposition or acquisition during the tax year 4 5 Credit percentage Multiply line 3 or line 4 by the percentage on line 5 6 7 Additions to qualified basis, if any 8 9 10 Multiply line 7 or line 8 by the percentage on line 9 11 Section 42(f)(3)(B) modification 12 Add lines 10 and 11 13 Credit for building before line 14 reduction. Subtract line 12 from line 6 14 Disallowed credit due to federal grants (see instructions) 15 Credit allowed for building for tax year. Subtract line 14 from line 13, but do not enter more than the amount shown on Form 8609, Part I, line 1b 16 Taxpayer’s proportionate share of credit for the year (see instructions) Adjustments for deferred first-year credit (see instructions) 17 Taxpayer’s credit. Combine lines 16 and 17. Enter here and on Form 8586 (see instructions) Credit percentage. Enter one-third of the percentage on line 5 18 Part-year adjustment for disposition or acquisition during the tax year	17
1 Eligible basis of building 2 Low-income portion (smaller of unit fraction or floor space fraction) (if first year of the credit period, see instructions) 3 Qualified basis of low-income building. Multiply line 1 by line 2 (see instructions for exceptions) Part-year adjustment for disposition or acquisition during the tax year 4 5 Credit percentage Multiply line 3 or line 4 by the percentage on line 5 6 7 Additions to qualified basis, if any 8 9 10 Multiply line 7 or line 8 by the percentage on line 9 11 Section 42(f)(3)(B) modification 12 Add lines 10 and 11 13 Credit for building before line 14 reduction. Subtract line 12 from line 6 14 Disallowed credit due to federal grants (see instructions) 15 Credit allowed for building for tax year. Subtract line 14 from line 13, but do not enter more than the amount shown on Form 8609, Part I, line 1b 16 Taxpayer’s proportionate share of credit for the year (see instructions) Adjustments for deferred first-year credit (see instructions) 17 Taxpayer’s credit. Combine lines 16 and 17. Enter here and on Form 8586 (see instructions) Credit percentage. Enter one-third of the percentage on line 5 18 Part-year adjustment for disposition or acquisition during the tax year	18

For Paperwork Reduction Act Notice, see separate instructions.

Cat No. 38841T

Form 8609-A (Rev. 12-2008)

1 Eligible basis of building 2 Low-income portion (smaller of unit fraction or floor space fraction) (if first year of the credit period, see instructions) 3 Qualified basis of low-income building. Multiply line 1 by line 2 (see instructions for exceptions) Part-year adjustment for disposition or acquisition during the tax year 4 5 Credit percentage Multiply line 3 or line 4 by the percentage on line 5 6 7 Additions to qualified basis, if any 8 9 10 Multiply line 7 or line 8 by the percentage on line 9 11 Section 42(f)(3)(B) modification 12 Add lines 10 and 11 13 Credit for building before line 14 reduction. Subtract line 12 from line 6 14 Disallowed credit due to federal grants (see instructions) 15 Credit allowed for building for tax year. Subtract line 14 from line 13, but do not enter more than the amount shown on Form 8609, Part I, line 1b 16 Taxpayer’s proportionate share of credit for the year (see instructions) Adjustments for deferred first-year credit (see instructions) 17 Taxpayer’s credit. Combine lines 16 and 17. Enter here and on Form 8586 (see instructions) Credit percentage. Enter one-third of the percentage on line 5 18 Part-year adjustment for disposition or acquisition during the tax year	1
1 Eligible basis of building 2 Low-income portion (smaller of unit fraction or floor space fraction) (if first year of the credit period, see instructions) 3 Qualified basis of low-income building. Multiply line 1 by line 2 (see instructions for exceptions) Part-year adjustment for disposition or acquisition during the tax year 4 5 Credit percentage Multiply line 3 or line 4 by the percentage on line 5 6 7 Additions to qualified basis, if any 8 9 10 Multiply line 7 or line 8 by the percentage on line 9 11 Section 42(f)(3)(B) modification 12 Add lines 10 and 11 13 Credit for building before line 14 reduction. Subtract line 12 from line 6 14 Disallowed credit due to federal grants (see instructions) 15 Credit allowed for building for tax year. Subtract line 14 from line 13, but do not enter more than the amount shown on Form 8609, Part I, line 1b 16 Taxpayer’s proportionate share of credit for the year (see instructions) Adjustments for deferred first-year credit (see instructions) 17 Taxpayer’s credit. Combine lines 16 and 17. Enter here and on Form 8586 (see instructions) Credit percentage. Enter one-third of the percentage on line 5 18 Part-year adjustment for disposition or acquisition during the tax year	2	.	.
1 Eligible basis of building 2 Low-income portion (smaller of unit fraction or floor space fraction) (if first year of the credit period, see instructions) 3 Qualified basis of low-income building. Multiply line 1 by line 2 (see instructions for exceptions) Part-year adjustment for disposition or acquisition during the tax year 4 5 Credit percentage Multiply line 3 or line 4 by the percentage on line 5 6 7 Additions to qualified basis, if any 8 9 10 Multiply line 7 or line 8 by the percentage on line 9 11 Section 42(f)(3)(B) modification 12 Add lines 10 and 11 13 Credit for building before line 14 reduction. Subtract line 12 from line 6 14 Disallowed credit due to federal grants (see instructions) 15 Credit allowed for building for tax year. Subtract line 14 from line 13, but do not enter more than the amount shown on Form 8609, Part I, line 1b 16 Taxpayer’s proportionate share of credit for the year (see instructions) Adjustments for deferred first-year credit (see instructions) 17 Taxpayer’s credit. Combine lines 16 and 17. Enter here and on Form 8586 (see instructions) Credit percentage. Enter one-third of the percentage on line 5 18 Part-year adjustment for disposition or acquisition during the tax year	3

1 Eligible basis of building 2 Low-income portion (smaller of unit fraction or floor space fraction) (if first year of the credit period, see instructions) 3 Qualified basis of low-income building. Multiply line 1 by line 2 (see instructions for exceptions) Part-year adjustment for disposition or acquisition during the tax year 4 5 Credit percentage Multiply line 3 or line 4 by the percentage on line 5 6 7 Additions to qualified basis, if any 8 9 10 Multiply line 7 or line 8 by the percentage on line 9 11 Section 42(f)(3)(B) modification 12 Add lines 10 and 11 13 Credit for building before line 14 reduction. Subtract line 12 from line 6 14 Disallowed credit due to federal grants (see instructions) 15 Credit allowed for building for tax year. Subtract line 14 from line 13, but do not enter more than the amount shown on Form 8609, Part I, line 1b 16 Taxpayer’s proportionate share of credit for the year (see instructions) Adjustments for deferred first-year credit (see instructions) 17 Taxpayer’s credit. Combine lines 16 and 17. Enter here and on Form 8586 (see instructions) Credit percentage. Enter one-third of the percentage on line 5 18 Part-year adjustment for disposition or acquisition during the tax year	4
1 Eligible basis of building 2 Low-income portion (smaller of unit fraction or floor space fraction) (if first year of the credit period, see instructions) 3 Qualified basis of low-income building. Multiply line 1 by line 2 (see instructions for exceptions) Part-year adjustment for disposition or acquisition during the tax year 4 5 Credit percentage Multiply line 3 or line 4 by the percentage on line 5 6 7 Additions to qualified basis, if any 8 9 10 Multiply line 7 or line 8 by the percentage on line 9 11 Section 42(f)(3)(B) modification 12 Add lines 10 and 11 13 Credit for building before line 14 reduction. Subtract line 12 from line 6 14 Disallowed credit due to federal grants (see instructions) 15 Credit allowed for building for tax year. Subtract line 14 from line 13, but do not enter more than the amount shown on Form 8609, Part I, line 1b 16 Taxpayer’s proportionate share of credit for the year (see instructions) Adjustments for deferred first-year credit (see instructions) 17 Taxpayer’s credit. Combine lines 16 and 17. Enter here and on Form 8586 (see instructions) Credit percentage. Enter one-third of the percentage on line 5 18 Part-year adjustment for disposition or acquisition during the tax year	5	.	.
1 Eligible basis of building 2 Low-income portion (smaller of unit fraction or floor space fraction) (if first year of the credit period, see instructions) 3 Qualified basis of low-income building. Multiply line 1 by line 2 (see instructions for exceptions) Part-year adjustment for disposition or acquisition during the tax year 4 5 Credit percentage Multiply line 3 or line 4 by the percentage on line 5 6 7 Additions to qualified basis, if any 8 9 10 Multiply line 7 or line 8 by the percentage on line 9 11 Section 42(f)(3)(B) modification 12 Add lines 10 and 11 13 Credit for building before line 14 reduction. Subtract line 12 from line 6 14 Disallowed credit due to federal grants (see instructions) 15 Credit allowed for building for tax year. Subtract line 14 from line 13, but do not enter more than the amount shown on Form 8609, Part I, line 1b 16 Taxpayer’s proportionate share of credit for the year (see instructions) Adjustments for deferred first-year credit (see instructions) 17 Taxpayer’s credit. Combine lines 16 and 17. Enter here and on Form 8586 (see instructions) Credit percentage. Enter one-third of the percentage on line 5 18 Part-year adjustment for disposition or acquisition during the tax year	6

1 Eligible basis of building 2 Low-income portion (smaller of unit fraction or floor space fraction) (if first year of the credit period, see instructions) 3 Qualified basis of low-income building. Multiply line 1 by line 2 (see instructions for exceptions) Part-year adjustment for disposition or acquisition during the tax year 4 5 Credit percentage Multiply line 3 or line 4 by the percentage on line 5 6 7 Additions to qualified basis, if any 8 9 10 Multiply line 7 or line 8 by the percentage on line 9 11 Section 42(f)(3)(B) modification 12 Add lines 10 and 11 13 Credit for building before line 14 reduction. Subtract line 12 from line 6 14 Disallowed credit due to federal grants (see instructions) 15 Credit allowed for building for tax year. Subtract line 14 from line 13, but do not enter more than the amount shown on Form 8609, Part I, line 1b 16 Taxpayer’s proportionate share of credit for the year (see instructions) Adjustments for deferred first-year credit (see instructions) 17 Taxpayer’s credit. Combine lines 16 and 17. Enter here and on Form 8586 (see instructions) Credit percentage. Enter one-third of the percentage on line 5 18 Part-year adjustment for disposition or acquisition during the tax year	7
1 Eligible basis of building 2 Low-income portion (smaller of unit fraction or floor space fraction) (if first year of the credit period, see instructions) 3 Qualified basis of low-income building. Multiply line 1 by line 2 (see instructions for exceptions) Part-year adjustment for disposition or acquisition during the tax year 4 5 Credit percentage Multiply line 3 or line 4 by the percentage on line 5 6 7 Additions to qualified basis, if any 8 9 10 Multiply line 7 or line 8 by the percentage on line 9 11 Section 42(f)(3)(B) modification 12 Add lines 10 and 11 13 Credit for building before line 14 reduction. Subtract line 12 from line 6 14 Disallowed credit due to federal grants (see instructions) 15 Credit allowed for building for tax year. Subtract line 14 from line 13, but do not enter more than the amount shown on Form 8609, Part I, line 1b 16 Taxpayer’s proportionate share of credit for the year (see instructions) Adjustments for deferred first-year credit (see instructions) 17 Taxpayer’s credit. Combine lines 16 and 17. Enter here and on Form 8586 (see instructions) Credit percentage. Enter one-third of the percentage on line 5 18 Part-year adjustment for disposition or acquisition during the tax year	8
1 Eligible basis of building 2 Low-income portion (smaller of unit fraction or floor space fraction) (if first year of the credit period, see instructions) 3 Qualified basis of low-income building. Multiply line 1 by line 2 (see instructions for exceptions) Part-year adjustment for disposition or acquisition during the tax year 4 5 Credit percentage Multiply line 3 or line 4 by the percentage on line 5 6 7 Additions to qualified basis, if any 8 9 10 Multiply line 7 or line 8 by the percentage on line 9 11 Section 42(f)(3)(B) modification 12 Add lines 10 and 11 13 Credit for building before line 14 reduction. Subtract line 12 from line 6 14 Disallowed credit due to federal grants (see instructions) 15 Credit allowed for building for tax year. Subtract line 14 from line 13, but do not enter more than the amount shown on Form 8609, Part I, line 1b 16 Taxpayer’s proportionate share of credit for the year (see instructions) Adjustments for deferred first-year credit (see instructions) 17 Taxpayer’s credit. Combine lines 16 and 17. Enter here and on Form 8586 (see instructions) Credit percentage. Enter one-third of the percentage on line 5 18 Part-year adjustment for disposition or acquisition during the tax year	9	.	.