2025 Form 8610 (PDF)

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f8610.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

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Does the state’s qualified allocation plan in effect for 2025 include compliance monitoring procedures as required in section 42(m)(1)(B)(iii) and Regulations section 1.42-5(a)(2), including monitoring for habitability standards through regular site visits? (If “No,” attach an explanation.) . . . . . . . . . . . . . Yes No

Has the housing credit agency, for 2025 (or its most recent 12-month operating period), complied with all applicable requirements under the compliance monitoring procedures in its qualified allocation plan? (If “No,” attach an explanation.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No

Has the housing credit agency, for 2025 (or its most recent 12-month operating period), complied with the requirements of its monitoring procedures to fulfill its notification of noncompliance responsibilities under Regulations section 1.42-5(e)? (If “No,” attach an explanation.) . . . . . . . . . . . . . . . Yes No

Under penalties of perjury, I declare that I have examined this report and accompanying forms, schedules, binding agreements, and election statements, and other attachments, and to the best of my knowledge and belief, they are true, correct, and complete.

Signature of Authorizing Official Print Name and Title Date

For Paperwork Reduction Act Notice, see instructions. Cat. No. 63982F Form 8610 (2025) Created 1/7/26

Form 8610 (2025) Page 2

Section references are to the Internal Revenue Code unless otherwise noted. Future Developments

For the latest information about developments related to Form 8610 and its instructions, such as legislation enacted after they were published, go to www.irs.gov/Form8610 . What’s New

The population component of the state housing credit ceiling for 2025 is the greater of $3.00 times the state’s population or $3,455,000. Purpose of Form

Housing credit agencies use Form 8610 to transmit Forms 8609, Low-Income Housing Credit Allocation and Certification, and Schedules A (Form 8610) to the IRS. Form 8610 is also used to report the dollar amount of housing credits allocated during the calendar year. The housing credit agency must not allocate more credits than it is authorized to allocate during the calendar year.

Generally, the state housing credit ceiling for 2025 for any state is the sum of:

1. The larger of $3,455,000 or $3.00 multiplied by the state’s population;

2. The amount of state housing credit ceiling returned in 2025 from allocations made prior to 2025;

3. The amount, if any, allocated to the state from the National Pool; plus

4. The unused state housing credit ceiling, if any, for 2024.

See Regulations section 1.42-14 for more information. Who Must File

Any housing credit agency authorized to make an allocation of the credit (even if no credit is actually allocated) on a Form 8609 or carryover allocation reported on a Schedule A (Form 8610) to an owner of a qualified low-income building during the calendar year must complete and file Form 8610. In states with multiple housing credit agencies (including states with constitutional home rule cities), the agencies must coordinate and file one Form 8610.

If a housing credit agency has granted any project relief for carryover allocations discussed in section 6 of Rev. Proc. 2014-49, 2014-37 I.R.B. 535, the agency must attach to Form 8610 a copy of Schedule A (Form 8610) for each project for which it has approved relief. The attached copy of Schedule A (Form 8610) must have the box checked that indicates the housing credit agency granted carryover allocation relief under Rev. Proc. 2014-49. Do not check the amended box. The housing credit agency should only include Schedules A (Form 8610) for projects receiving approval of the carryover allocation relief since the agency last filed Form 8610. The information from these particular Schedules A (Form 8610) isn’t included on any line in Part I or Part II of Form 8610.

If a housing credit agency has granted any project relief to toll the beginning of the first year of the credit period as discussed in section 10 of Rev. Proc. 2014-49, the agency must attach to the Form 8610 filed for the calendar year in which the President declared the area a major disaster area a statement containing the following information: (1) the name, address, and TIN of the building owner; (2) the address of the building; (3) the building

identification number (BIN); and (4) the agency-approved first year of the credit period. The statement should be labeled “Relief Under Section 10 of Rev. Proc. 2014-49.” The statement should be signed by an agency-authorized official and a copy of the statement should be provided to the building owner. When To File

File the 2025 Form 8610 with accompanying Forms 8609 (with only Part I completed) and Schedules A (Form 8610) by February 28, 2026. Where To File

Send Form 8610 and attached forms and schedules to:

Department of the Treasury Internal Revenue Service Center Philadelphia, PA 19255-0549 Penalty

The $100 penalty under section 6652(j) applies to any failure to file Form 8610 when due.

Specific Instructions

Note: The primary housing credit agency may rely on information provided by any constitutional home rule city or local housing credit agency under Temporary Regulations section 1.42-1T(c)(3) or (4).

To ensure that Form 8610 is correctly processed, attach all forms and schedules to Form 8610 in the following order.

1. Forms 8609.

2. Schedules A (Form 8610), not including those for projects approved for carryover allocation relief under Rev. Proc. 2014-49.

3. Schedules A (Form 8610) for projects approved for carryover allocation relief under Rev. Proc. 2014-49. Amended Report

If this is an amended Form 8610, check the “amended report” box. Use the same version of the form that was originally filed (for example, a 2025 Form 8610 to amend the 2025 report, a 2024 Form 8610 to amend the 2024 report, etc.).

Complete only those lines that are being amended by entering the correct information. Attach any additional documentation necessary to explain why an amended Form 8610 is being filed. Part I

Line 1

Enter the total number of Forms 8609 attached to this Form 8610 that were used to allocate credit during 2025. Don’t include Forms 8609 issued to taxpayers that reflect credit allocations made prior to 2025 on section 42(h)(1)(E) or 42(h)(1) (F) carryover allocation documents.

Line 2

Enter the total number of Forms 8609 attached to this Form 8610 for credit allocations made prior to 2025 on section 42(h) (1)(E) or 42(h)(1)(F) carryover allocation documents.

Line 3

Enter the total number of Forms 8609 attached to this Form 8610 for credits attributable to projects financed by tax-exempt bonds subject to the volume cap under section 42(h)(4).

Form 8610 (2025) Page 3

Line 7b

A state’s population is determined according to section 146(j). See Notice 2025-18, 2025-16 I.R.B. 1416, for applicable population figures.

Line 7c

Don’t include on this line allocations made and returned in the same year.

Line 7d

Enter the “Amount Allocated,” if any, for your state in Rev. Proc. 2026-09.

Line 7f

If the 2024 Form 8610 was amended, enter the amount (if any) from the amended Form 8610, line 11.

Line 7g

This is the state housing credit ceiling available for allocations during 2025.

Line 7h

Not more than 90% of the line 7g amount is allowed to be allocated to projects other than qualified low-income housing projects described in section 42(h)(5)(B).

Enter the sum of the following amounts.

• Any amount reported on line 1b of an attached Form 8609 with box 6f checked.

• Any amount reported on line 5 of an attached Schedule A (Form 8610) with question 3b answered “Yes.”

Lines 8a and 8b

Enter on the applicable line the dollar amount actually allocated during 2025. Don’t include the following.

• Credits allowed to tax-exempt bond financed projects under section 42(h)(4). These credits don’t count against the total state housing ceiling authorized on line 7g.

• Amounts allocated and returned during the year, unless such amounts are reallocated by the close of the year.

On line 8a, enter the total amounts reported on all Forms 8609, Part I, line 1b, that are included on line 1 of this Form 8610. On line 8b, enter the total amounts reported as carryover allocations that are included on line 5 of this Form 8610.

Paperwork Reduction Act Notice

We ask for the information on this form to carry out the Internal Revenue laws of the United States. You are required to give us the information. We need it to ensure that you are complying with these laws and to allow us to figure and collect the right amount of tax.

You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents may become material in the administration of any Internal Revenue law. Generally, tax returns and return information are confidential, as required by section 6103.

The time needed to complete and file the following forms will vary depending on individual circumstances. The estimated average times are:

Form 8610

Schedule A (Form 8610)

Recordkeeping . . . . 7 hr., 39 min. 3 hr., 49 min.

Learning about the law or the form . . . . . . 1 hr., 59 min. 24 min.

Preparing and sending the form to the IRS . . . 2 hr., 12 min. 28 min.

If you have comments concerning the accuracy of these time estimates or suggestions for making this form simpler, we would be happy to hear from you. You can send us comments from www.irs.gov/FormComments . Or you can write to the Internal Revenue Service, Tax Forms and Publications Division, 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224. Don’t send the form to this office. Instead, see Where To File, earlier.