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Federal housing law

1224 Form 8912 (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/f8912.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).


Form 8912 (Rev. 12-2024) Page 2

Name(s) shown on return Identifying number

Part III Bond Credit(s) Reported to You on Form(s) 1097-BTC (see instructions) If you are claiming a bond credit for which you did not receive a Form 1097-BTC, complete Part IV. Caution: Don’t enter any bond credits for bonds issued after 2017.

(a) Name of issuer of Form(s) 1097-BTC (b1) Identifying number

of issuer of Form(s)

1097-BTC

(b2) Unique identifier

(see instructions)

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14 Total. Combine the amounts in column (c). Enter here and on line 1 . . . . . . . . 14

(c) Amount reported on

Form(s) 1097-BTC

(see instructions)

Form 8912 (Rev. 12-2024)

Form 8912 (Rev. 12-2024) Page 3

Name(s) shown on return Identifying number

Bond Credit(s) From Bonds Held by You and/or Your Nominee(s) Not Reported to You on Form(s) 1097-BTC (see instructions) Caution: Don’t enter any bond credits for bonds issued after 2017.
15 a Bond Issuer’s name, city or town, and state: Bond Issuer’s name, city or town, and state: Bond Issuer’s name, city or town, and state: Bond Issuer’s name, city or town, and state: Bond Issuer’s name, city or town, and state: Bond Issuer’s name, city or town, and state: Bond Issuer’s name, city or town, and state:
b Bond Issuer’s employer identification number: Bond Issuer’s employer identification number: Bond Issuer’s employer identification number: Bond Issuer’s employer identification number: Bond Issuer’s employer identification number: Bond Issuer’s employer identification number: Bond Issuer’s employer identification number:
16 a Date bond issued: Date bond issued: Date bond issued: Date bond issued: Date bond issued: Date bond issued: Date bond issued:
b Date bond matures: Date bond matures: Date bond matures: Date bond matures: Date bond matures: Date bond matures: Date bond matures:
17 Date bond disposed of (if applicable): Date bond disposed of (if applicable): Date bond disposed of (if applicable): Date bond disposed of (if applicable): Date bond disposed of (if applicable): Date bond disposed of (if applicable): Date bond disposed of (if applicable):
**(a)**CUSIP number. If CUSIP number
not issued, enter principal payment
dates. (Clean renewable energy bonds:
Include CUSIP number and principal
payment dates. Build America bonds:
Include CUSIP number and interest
payment dates.)
**(a)**CUSIP number. If CUSIP number
not issued, enter principal payment
dates. (Clean renewable energy bonds:
Include CUSIP number and principal
payment dates. Build America bonds:
Include CUSIP number and interest
payment dates.)
**(a)**CUSIP number. If CUSIP number
not issued, enter principal payment
dates. (Clean renewable energy bonds:
Include CUSIP number and principal
payment dates. Build America bonds:
Include CUSIP number and interest
payment dates.)
(b) Outstanding bond
principal (or for build
America bonds, interest
payable)
(c) Credit rate (d) Multiply
(b) x (c)
(e) % (e) % (f) Multiply (d) x (e)
18 18 18
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Add the amounts on line 18, column (f)
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Add the amounts on line 18, column (f)
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Add the amounts on line 18, column (f)
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Add the amounts on line 18, column (f)
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Add the amounts on line 18, column (f)
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Add the amounts on line 18, column (f)
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Add the amounts on line 18, column (f)
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Bond Credit(s) From Bonds Held by You and/or Your Nominee(s) Not Reported to You on Form(s) 1097-BTC (see instructions) Caution: Don’t enter any bond credits for bonds issued after 2017.
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For anewclean renewable energy bond or a qualified energy conservation bond, multiply the
amount on line 19 by 70% (0.70) and enter the result here. For a clean renewable energy bond,
qualified zone academy bond, qualified school construction bond, or build America bond, enter
the amount from line 19 here. Enter the line 20 amount on line 2. See the instructions for how to
report as interest income .
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For anewclean renewable energy bond or a qualified energy conservation bond, multiply the
amount on line 19 by 70% (0.70) and enter the result here. For a clean renewable energy bond,
qualified zone academy bond, qualified school construction bond, or build America bond, enter
the amount from line 19 here. Enter the line 20 amount on line 2. See the instructions for how to
report as interest income .
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20



For anewclean renewable energy bond or a qualified energy conservation bond, multiply the
amount on line 19 by 70% (0.70) and enter the result here. For a clean renewable energy bond,
qualified zone academy bond, qualified school construction bond, or build America bond, enter
the amount from line 19 here. Enter the line 20 amount on line 2. See the instructions for how to
report as interest income .
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For anewclean renewable energy bond or a qualified energy conservation bond, multiply the
amount on line 19 by 70% (0.70) and enter the result here. For a clean renewable energy bond,
qualified zone academy bond, qualified school construction bond, or build America bond, enter
the amount from line 19 here. Enter the line 20 amount on line 2. See the instructions for how to
report as interest income .
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For anewclean renewable energy bond or a qualified energy conservation bond, multiply the
amount on line 19 by 70% (0.70) and enter the result here. For a clean renewable energy bond,
qualified zone academy bond, qualified school construction bond, or build America bond, enter
the amount from line 19 here. Enter the line 20 amount on line 2. See the instructions for how to
report as interest income .
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For anewclean renewable energy bond or a qualified energy conservation bond, multiply the
amount on line 19 by 70% (0.70) and enter the result here. For a clean renewable energy bond,
qualified zone academy bond, qualified school construction bond, or build America bond, enter
the amount from line 19 here. Enter the line 20 amount on line 2. See the instructions for how to
report as interest income .
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20



For anewclean renewable energy bond or a qualified energy conservation bond, multiply the
amount on line 19 by 70% (0.70) and enter the result here. For a clean renewable energy bond,
qualified zone academy bond, qualified school construction bond, or build America bond, enter
the amount from line 19 here. Enter the line 20 amount on line 2. See the instructions for how to
report as interest income .
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