IRS Form 8823

What is Form 8823?

Form 8823 is an Internal Revenue Service form titled "Low-Income Housing Credit Agencies Report of Noncompliance or Building Disposition". The current file is marked "(Rev. June 2023)".

Who files it and what does it report?

The IRS instructions say: "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." The form is filed by "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". The form says: "File a separate Form 8823 for each building that is disposed of or goes out of compliance."

Where is it sent?

The instructions under "Where To File" give the address: Department of the Treasury, Internal Revenue Service Center, Philadelphia, PA 19255-0549.

Why is there no editor on this page?

The IRS file carries a notice for its first page: "THIS PDF FORM IS NOT DESIGNED FOR USE IN A WEB BROWSER. PLEASE DOWNLOAD THIS PDF FORM TO YOUR DESKTOP AND COMPLETE IN ADOBE READER DC OR ADOBE ACROBAT DC." The form also carries four barcodes that the IRS file fills in by itself from the entries. This page does not offer the form in the editor. Get the form from the IRS.