Federal housing law
1225 Inst 8990 (PDF)
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Contents
- 3 chapters · 18 sections
- Jurisdiction
- United States
Contents
▸Instructions for Form 8990
Overview▸(Rev. December 2025)
Overview- Future Developments
- What’s New
▸Specific Instructions
Overview- Part I—Computation of Allowable Business Interest Expense
- Section I—Business Interest Expense (Lines 1 Through 5)
- Section II—Adjusted Taxable Income (Lines 6 Through 22)
- Section III—Business Interest Income (Lines 23 Through 25)
- Section IV—163(j) Limitation Calculations (Lines 26 Through 31)
- Part II—Partnership Pass-Through Items
▸Part II is completed by a partnership that is subject to
- Part III is completed by an S corporation that is subject to