Federal housing law
1225 Form 8866 (PDF)
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Jurisdiction
- United States
Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f8866.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).
Form
8866¶
(Rev. December 2025) Department of the Treasury Internal Revenue Service
Interest Computation Under the Look-Back Method for Property Depreciated Under the…¶
Go to www.irs.gov/Form8866 for instructions and the latest information.
OMB No. 1545-0074
Attachment Sequence No. 108
For the recomputation year beginning , and ending . See instructions.
C If you were an owner of an interest in a pass-through entity (such as a partnership or an S corporation) that depreciated one or more properties to which this interest
computation relates, enter the name and employer identification number of the entity. Attach a schedule if there is more than one such entity.