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Federal housing law

0321 Publ 5412 (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/p5412.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).


Watch out for scammers!

Taxpayers should look out for calls and email phishing attempts about the coronavirus or COVID-19. These contacts can lead to tax-related fraud and identity theft.

Taxpayers should be wary of emails, text messages, websites and social media attempts that request money or personal information.

Exceptions & meaning →

The IRS isn’t going to call you asking you to provide or verify your financial…

Publication 5412 (Rev. 3-2021) Catalog Number 74490G Department of the Treasury Internal Revenue Service www.irs.gov

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