Who This Is For
You handle LIHTC reporting for a state housing credit agency or you support one as a CPA, controller, or program manager. You want a reliable, current, step‑by‑step resource that helps you file Form 8610 on time, with clean Schedules A where carryover allocations apply, and with fewer back‑and‑forth review cycles.
Key Takeaways
- Use the current Form 8610 PDF that shows “2024” at the top, the IRS lists this version on the About Form 8610 page, which the Service last reviewed on February 19, 2025.
- File the 2024 Form 8610 with any Forms 8609, Part I only, and Schedules A by February 28, 2025, and mail it to the Philadelphia Service Center unless the IRS later updates the address.
- Attach Schedule A for each project that received a carryover allocation in the calendar year, use the current Schedule A revised December 2024.
- When agencies grant relief under Rev. Proc. 2014‑49 for major disasters, include marked copies of Schedule A for only those projects since your last filing.
- Download forms and open them in desktop Adobe Reader, not your browser, to avoid display and printing issues, the IRS recommends this workflow.
Quick context: Form 8610 is the annual LIHTC report housing credit agencies use to transmit Forms 8609 and Schedules A, and to reconcile allocations to the state ceiling.
What Form 8610 Does, In Plain English
Form 8610 confirms how much credit you actually allocated during the calendar year, it reconciles those allocations to your state ceiling, and it transmits the underlying Forms 8609 and any Schedules A to the IRS. The About Form 8610 page lists the form, plus the link to Schedule A, and shows no additional “recent developments” as of February 19, 2025.
Who must file
Any housing credit agency that makes allocations on Form 8609 or issues carryover allocations reported on Schedule A during the year must file Form 8610. If your state has multiple allocating agencies, you coordinate and file a single consolidated 8610. The 2024 PDF includes these filing rules inside the form’s instructions.
Due date and address
- Due date for the 2024 year, February 28, 2025.
- Where to file, IRS Service Center, Philadelphia, PA 19255‑0549, check the current PDF in case the Service updates mailing details in later years.
Open the Right PDF, Avoid Last‑Minute Headaches
Most problems happen before you type a single number. You download the wrong revision or you try to view the form in your browser. The IRS recommends you save the PDF locally and open it in Adobe Reader, not the browser viewer. If a page looks blank or fields disappear, close the browser tab, open the saved file in Reader, and try again.
- Grab Form 8610 from the IRS page that lists it as the current revision, then download the file.
- Confirm the banner says “2024” at the top of page 1.
- For carryovers, use Schedule A, revision “December 2024.”
- If you need accessibility formats or alternative media, the IRS provides accessible versions and guidance.
The What‑How‑Wow Framework
- What, the form documents your annual LIHTC allocations, transmits Forms 8609, and logs carryover allocations with Schedules A.
- How, you prepare a clean packet, reconcile to your state ceiling on Part II, include the right attachments in the order the form specifies, and mail by the deadline.
- Wow, small workflow upgrades lead to fewer revisions, for example, standardized workpapers for each project and an early attachment audit cut review time and reduce resubmissions.
Key Terms You Will Use
- Form 8609, the allocation form that must be issued for each building, referenced on the 8610 page.
- Schedule A, the one‑page carryover allocation schedule you attach to Form 8610 when a project receives a carryover in the year.
- 10 percent test and placed in service, carryover allocations require more than 10 percent of reasonably expected basis within the required window and placed in service by the end of the second calendar year after allocation, see section 42 and related regulations.
Note on freshness, all form details in this article were checked on November 18, 2025. Always confirm the current year PDF and any updated dates before you file.
Step‑By‑Step, Completing Form 8610 Without Scramble
1) Build your project list and reconcile early
- Pull your internal allocation log for the year.
- Tie out every 8609 you plan to transmit and identify which projects also have carryover allocations that require Schedule A.
- Flag tax‑exempt bond projects, you will need their amounts for lines on Part I and Part II. The 2024 PDF instructs you to separate 8609s used in 2024 from those that reflect prior year carryover documents.
2) Prepare attachments in the right order
The form tells you how to stack the packet, first the Forms 8609, then the Schedules A for standard carryovers, then the Schedules A linked to Rev. Proc. 2014‑49 disaster relief, if any. Mark the disaster‑relief box on those Schedules A.
3) Complete Part I, reconciliation of attached forms and schedules
- Line 1, number of 8609s used to allocate credit in the filing year.
- Line 2, number of 8609s for allocations made in prior years under 42(h)(1)(E) or (F).
- Line 5, number of Schedules A reporting current year carryover allocations.
- Line 6, total count. These prompts appear on page 1 of the 2024 PDF.
4) Complete Part II, reconcile ceiling and allocations
Enter the components that build your state ceiling for the year. The 2024 PDF lists the per‑capita and small state minimum amounts and references Regulations section 1.42‑14 for more detail on ceilings and returned credit rules. Use your agency’s final population figures and any National Pool amounts published by the IRS for the year referenced in the form.
5) Complete Part III, compliance confirmations
You confirm your Qualified Allocation Plan includes monitoring procedures, including habitability monitoring via regular site visits, and that you complied with your QAP procedures and noncompliance notification duties per 1.42‑5. Check “Yes” or attach an explanation if “No.”
6) Sign, date, and mail by the deadline
- The authorizing official signs under penalties of perjury.
- File by February 28 for the year after the calendar year of allocation. For the 2024 calendar year, the due date is February 28, 2025. Mail to the IRS Service Center address shown on the form.
Completing Schedule A, The Carryover Allocation Snapshot
Use one Schedule A per project that received a carryover allocation in the calendar year. You will enter owner details, whether the carryover is building‑based or project‑based, the date and amount of the carryover, and, if a binding agreement applies, the elected applicable percentage for acquisition, rehab, and new construction. Use the December 2024 revision.
- If your agency granted disaster relief for carryovers under Rev. Proc. 2014‑49, check the relief box and attach those Schedules A with the 8610 for the year of the disaster declaration, as the form explains.
- If a binding agreement fixes the applicable percentage for a month other than the placed‑in‑service month, complete lines 6a through 6c and ensure you met the regulatory requirements, see 1.42‑6 and 1.42‑8.
Timeline Rules You Cannot Ignore
The heart of a valid carryover is the combination of the 10 percent basis test and the outside date to place the building in service.
- 10 percent test, the owner must have basis in the project of more than 10 percent of reasonably expected total basis by the required deadline. For allocations made before July 1, agencies often verify within or shortly after the allocation year. For allocations made after June 30, the test is due six months from the allocation date, see 1.42‑6 and related guidance.
- Placed‑in‑service deadline, a building that received a carryover allocation must be placed in service no later than the end of the second calendar year after the year of allocation, unless relief applies, see section 42.
- Returned credit, if a building is not qualified within the required time, the allocation is returned and impacts the returned credit component of your ceiling under 1.42‑14.
Tip, align your Schedule A entry date with the signed carryover document date and the year on your Form 8610. This keeps your audit trail clean.
Attachment Order, Recordkeeping, And Common Errors
Attachment order the IRS expects
- Forms 8609, Part I completed, for buildings with allocations used in the filing year.
- Schedules A for standard carryover allocations, one per project.
- Schedules A tied to disaster relief under Rev. Proc. 2014‑49, only those granted since your last Form 8610.
Recordkeeping the regulations expect
Regulations require agencies to retain original carryover allocation documents and keep copies of issued 8609s, then file originals with your Form 8610 for the year the forms are issued. Maintain a complete, version‑controlled package for each project, including allocation documents, binding agreements, and any relief approvals.
Frequent mistakes and how to avoid them
- Using an outdated PDF, download the current year form from the About Form 8610 page and verify the year printed at the top.
- Missing or mis‑ordered attachments, follow the order listed in the 2024 PDF.
- Browser rendering problems, save first, open in Adobe Reader, do not rely on in‑browser viewers for fillable fields, printing, or signatures.
- Schedule A relief box not checked, if disaster relief was granted under Rev. Proc. 2014‑49, check the relief box and include only the affected projects since your last filing.
- Late filing, the Code authorizes penalties for late 8610 filings, so lock your calendar with the last week of January as your internal deadline, the 2024 form cites section 6652(j) and a February 28, 2025 due date.
Quick Reference Tables
What to attach and in what order
| Attachment | Purpose | Notes |
| Form 8609, Part I only | Transmit allocation details for each building | Separate current year allocations from prior year carryover documents. |
| Schedule A | Report carryover allocations per project | Use Rev. December 2024 version. |
| Schedule A with relief box checked | Identify projects granted carryover relief under Rev. Proc. 2014‑49 | Only include those granted since your last filing. |
Key dates at a glance, 2024 filing cycle
| Item | Date or period | Source |
| 2024 Form 8610 due date | February 28, 2025 | |
| Schedule A revision | December 2024 | |
| About Form 8610 page last reviewed | February 19, 2025 |
The Link Between 8610, 8609, And 8586
- Form 8610 is your agency’s annual report and transmittal to the IRS, it is not a taxpayer claim form.
- Form 8609 is the building‑level allocation and certification. You issue and transmit it, owners later use it for their tax reporting and compliance trail.
- Form 8586 is claimed by owners to compute and report the credit for their returns, it relies on accurate allocations and placed‑in‑service timing that you document through 8609 and, where relevant, Schedule A.
Deep Dive, Carryover Allocations And The Rules That Drive Them
Carryovers exist to keep projects moving when a full allocation and placed‑in‑service timing do not line up in the same year. The Code and regulations outline how they work.
- Section 42 allows exceptions for carryovers when the owner meets the 10 percent test and places the building in service by the end of the second calendar year after the allocation year.
- Regulations explain verification timing and the special six‑month rule for allocations made after June 30. They also require agencies to file Schedule A with Form 8610 for the year of allocation and to retain original carryover documents.
- If a project misses the qualification window, the allocation is returned and affects the returned credit component of the state ceiling.
- Major disaster relief allows agencies to approve limited deadline extensions under Rev. Proc. 2014‑49, with specific documentation that must accompany your 8610 filing.
A clean Schedule A, field by field
- Line 4, the allocation date is the date your authorized official signs the carryover allocation document, it should correspond to the year shown on your 8610.
- Line 5, enter the carryover amount, building‑based allocations are reported under 42(h)(1)(E), project‑based allocations under 42(h)(1)(F).
- Lines 6a to 6c, complete only when a binding agreement exists and the applicable percentage election is made for a month other than placed‑in‑service, follow 1.42‑6 and 1.42‑8.
Troubleshooting PDFs, Accessibility, And Printing
If you see a blank page or missing fields in your browser window, do not keep refreshing. Save the file, then open it directly in Adobe Reader. The IRS recommends using the most recent Adobe Reader, saving before printing, and using Reader’s print dialog rather than printing from the browser. These steps resolve most display and output issues and keep your file accessible.
If you need accessible formats, the Alternative Media Center and accessible products pages list options, including accessible PDFs and HTML.
Quality Control Checklist You Can Reuse
- Confirm you are using the 2024 Form 8610 PDF, verify the year on page 1.
- Verify each Form 8609, Part I completed, and numbered correctly.
- Prepare one Schedule A per project with a carryover allocation, December 2024 revision.
- If applicable, mark the disaster relief box on Schedule A and include only those granted since the prior filing, as the form directs.
- Reconcile Part II to your ceiling inputs, including any National Pool amounts specified for the year referenced in the PDF.
- Sign and date the form, package attachments in the exact order stated, and mail to the current address listed on the PDF.
FAQs
What is Form 8610 used for?
It is your agency’s annual LIHTC allocations report and transmittal to the IRS. You use it to reconcile credit ceilings and allocations, and to send Forms 8609 and any Schedules A for carryover allocations.
When is the 2024 Form 8610 due, and where do I send it?
File by February 28, 2025, and mail to the IRS Service Center, Philadelphia, PA 19255‑0549, as shown in the 2024 PDF. Addresses can change in later years, always check the latest PDF before mailing.
When do I attach Schedule A?
Attach one Schedule A for each project that received a carryover allocation during the calendar year, use the December 2024 revision, and follow the form’s instructions for disaster relief copies if your agency approved relief.
What is the 10 percent test, and what is the outside placed‑in‑service date?
For carryovers, the owner must have more than 10 percent of reasonably expected basis within the required window, and the building must be placed in service by the end of the second calendar year after the allocation year, unless approved relief applies.
Is there an online way to complete Schedule A?
The IRS provides a Schedule A wizard that allows you to complete the schedule and download a PDF for mailing, or submit electronically where available, then keep a copy for your records. Always follow the current year’s 8610 instructions on filing method.
Where Disciplined Delivery Helps, Without Taking Over Your Process
If your team feels the February squeeze, structured offshore support can stabilize production without risking quality or control. At Accountably, we integrate trained staff into your workflow, build standardized workpapers for 8609 and Schedule A packages, and protect reviewer time through layered QC. For agencies and CPA firms that face seasonal spikes, this type of delivery support can shrink review loops and keep your filing calendar intact. Use it when you need capacity, not as a replacement for your internal controls.
Final Notes And Source Check
- Forms and instructions, checked November 18, 2025, About Form 8610 page lists the 2024 PDF and shows no recent developments.
- Form 8610 PDF, year 2024, includes due date, address, attachment order, and penalty references.
- Schedule A, Rev. December 2024, shows fields, disaster relief checkbox, and binding agreement details.
- Legal framework for carryovers and returned credit components, see section 42 and regulations.
- PDF usage guidance and accessibility, the IRS recommends saving locally and using Adobe Reader rather than a browser.