Rev. December 2021
These instructions explain how to calculate and report the recapture of previously allowed low-income housing credits due to a decrease in qualified basis, as well as the carrying forward of unused credits. The instructions cover various scenarios, including dispositions of the building or an ownership interest and partnerships. The form also includes a worksheet for calculating the recapture amount.
Form 8611 is one of Tax forms that are documents used to report information related to taxes to the relevant tax authority. There are various types of tax forms, including federal, state, and local tax forms, which can vary depending on the taxpayer's circumstances and location.
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