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  • Form 8823 (Rev. December 2019) - Internal Revenue Service
    Housing credit agencies use Form 8823 as part of their compliance monitoring responsibilities under section 42(m)(1)(B)(iii) to notify the IRS of any building disposition or noncompliance with the low-income housing tax credit provisions
  • Publication 5913 (1-2024) - Internal Revenue Service
    Form 8823 should be used to report noncompliance after Form 8609, Low Income Housing Credit Allocation Certification, has been signed by the state agency and issued to the owner
  • IRS Releases Updated 8823 Guide - National Center for Housing Management
    The long-awaited updated version of the IRS’s Guide for Completing Form 8823 has been released The Guide was first released in 2007 to provide guidelines for preparing Form 8823, the Low-Income Housing Credit Agencies Report of Noncompliance or Building Disposition
  • Guide for Completing Form 8823: Low-Income Housing Credit Agencies . . .
    Guide for Completing Form 8823 Entire Current Guide February 2024 Previous Versions Guide for Completing Form 8823, Low-Income Housing Credit Agencies Report of Noncompliance or Building Disposition January 2011 Guide for Completing Form 8823: Low-Income Housing Credit Agencies Report of Noncompliance or Building Disposition October 2009
  • What Every LIHTC Professional Needs to Know About IRS Form 8823
    The IRS Form 8823, titled “Low-Income Housing Credit Agencies Report of Noncompliance or Building Disposition,” is utilized by state agencies to report noncompliance with the Low-Income Housing Tax Credit (LIHTC) program or the disposition of buildings within the program
  • Understanding Form 8823 for Low-Income Housing Credit Agencies
    Form 8823, also known as the Low-Income Housing Credit Agencies Report of Noncompliance, is a crucial document used by affordable housing projects to report any noncompliance issues to the Internal Revenue Service (IRS)
  • Don’t Panic: What to Do if You Get a Form 8823 of Noncompliance
    A corrected 8823 tells the IRS that the state agency found reportable noncompliance, a reasonable period to correct it was given and that the owner agent complied with the requirements and is now back in compliance
  • IRS Form 8823 and the 8823 Guide - National Center for Housing Management
    The Guide’s chapters follow the same order of the noncompliance issues listed in items 11a-q of the Form 8823 and provide concrete examples of what the IRS considers to be in compliance with each provision, out of compliance and back in compliance
  • Form 8823 (Rev. June 2023) - Internal Revenue Service
    Any authorized housing credit agency that becomes aware that a low-income housing building was disposed of or is not in compliance with the provisions of section 42 must file Form 8823
  • Microsoft Word - 00-1 Cover Page 01-2011. doc
    The chart above is a process map demonstrating the steps of the Form 8823 process The map is divided into four horizontal paths representing the groups involved in the process The steps of the process are placed in the path of the group involved as the steps move from left to right across the map





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