2025 Form 8859 (PDF)

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f8859.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

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OMB No. 1545-0074

Attachment Sequence No. 106

Department of the Treasury Internal Revenue Service

Attach to Form 1040, 1040-SR, or 1040-NR. Go to www.irs.gov/Form8859 for the latest information.

Name(s) shown on return Your social security number

1 Credit carryforward from 2024. Enter the amount from line 4 of your 2024 Form 8859 . . . . . . 1 2 Limitation based on tax liability. Enter the amount from the Tax Liability Limit Worksheet in the instructions below . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 3 Current year credit. Enter the smaller of line 1 or line 2 here. Include this amount on Schedule 3 (Form 1040), line 6h. See your tax return instructions . . . . . . . . . . . . . . . . 3 4 Credit carryforward to 2026. Subtract line 3 from line 1 . . . . . . . . . . . . . . . 4

Purpose of Form

Use Form 8859 to claim a carryforward of the District of Columbia first-time homebuyer credit from 2024.

Caution: You may claim only a carryforward of any unused credit (which is shown on your prior year Form 8859, line 4).

The original credit amount was the smaller of:

• $5,000 ($2,500 if married filing separately), or

• The purchase price of the home.

The credit was phased out when your modified adjusted gross income (AGI) was greater than $70,000 ($110,000 if married filing jointly). No credit was allowed if your modified AGI was greater than or equal to $90,000 ($130,000 if married filing jointly).

Line 2

Complete the following worksheet to determine the amount to enter on line 2 of Form 8859. Tax Liability Limit Worksheet—Line 2

2. Enter the total of the following credit(s)/adjustment(s) if you are taking the credit(s)/adjustment(s) on your 2025 income tax return.

• Amount on Schedule 3 (Form 1040), line 6l.

• Foreign tax credit, Schedule 3 (Form 1040), line 1.

• Credit for child and dependent care expenses, Schedule 3 (Form 1040), line

• Credit for the elderly or the disabled, Schedule 3 (Form 1040), line 6d.

• Nonrefundable education credits, Schedule 3 (Form 1040), line 3.

• Retirement savings contributions credit, Schedule 3 (Form 1040), line 4.

• Energy efficient home improvement credit, Schedule 3 (Form 1040), line 5b.

• Credit for previously owned clean vehicles, Schedule 3 (Form 1040), line 6m.

• Clean vehicle credit, Schedule 3 (Form 1040), line 6f.

• Child tax credit or credit for other dependents, Form 1040, 1040-SR, or 1040-NR, line 19.*

• Mortgage interest credit, Schedule 3 (Form 1040), line 6g.

• Adoption credit, Schedule 3 (Form 1040), line 6c. Note: Enter the total of the preceding credit(s)/adjustment(s) only if allowed and taken on your 2025 income tax return. Not all credits/adjustments are available for all years nor for all filers. See the instructions for your 2025 income tax return . . . . . . . 2.

1.

Enter the tax liability before the application of credits from your 2025 income tax return (Form 1040, 1040-SR, or 1040-NR, line 18) . . . 1.

3.

Subtract line 2 from line 1. Enter this amount on Form 8859, line 2. If zero or less, enter -0- here and on Form 8859, lines 2 and 3 . . . . . . . . 3.

Line 4

You can carry forward any unused credit shown on line 4 until you have used all of it. You cannot carry the unused credit back to prior years.

• Include the amount from line 14 of Credit Limit Worksheet B in the Instructions for Schedule 8812 (Form 1040) instead of the amount from Form 1040, 1040-SR, or 1040-NR, line 19, if the Instructions for Schedule 8812 (Form 1040) direct you to complete Credit Limit Worksheet B.

For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 24779G Form 8859 (2025) Created 8/7/25