Notice2026-00908
Agency Information Collection Activities; Requesting Comment on Form 8609 and Form 8609-A
Primary source
Metadata and text below are from the Federal Register, a public-domain U.S. government work. Always verify the official published version before relying on it for any legal matter.
Published
January 20, 2026
Issuing agencies
Treasury DepartmentInternal Revenue Service
Abstract
In accordance with the Paperwork Reduction Act of 1995, the IRS is inviting comments on the information collection request outlined in this notice.
Full Text
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<title>Federal Register, Volume 91 Issue 12 (Tuesday, January 20, 2026)</title>
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[Federal Register Volume 91, Number 12 (Tuesday, January 20, 2026)]
[Notices]
[Page 2435]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2026-00908]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
Agency Information Collection Activities; Requesting Comment on
Form 8609 and Form 8609-A
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice of information collection; request for comments.
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SUMMARY: In accordance with the Paperwork Reduction Act of 1995, the
IRS is inviting comments on the information collection request outlined
in this notice.
DATES: Written comments should be received on or before March 23, 2026
to be assured of consideration.
ADDRESSES: Direct all written comments to Andres Garcia, Internal
Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC
20224, or by email to <a href="/cdn-cgi/l/email-protection#aadad8cb84c9c5c7c7cfc4ded9eac3d8d984cdc5dc"><span class="__cf_email__" data-cfemail="0c7c7e6d226f6361616962787f4c657e7f226b637a">[email protected]</span></a>. Include ``OMB Control No.
1545-0988'' in the subject line of the message.
FOR FURTHER INFORMATION CONTACT: View the latest drafts of the tax
forms related to the information collection listed in this notice at
<a href="https://www.irs.gov/draft-tax-forms">https://www.irs.gov/draft-tax-forms</a>. Requests for additional
information or copies of this collection should be directed to Jason
Schoonmaker, (801) 620-6008.
SUPPLEMENTARY INFORMATION: The IRS, in accordance with the Paperwork
Reduction Act of 1995 (PRA) (44 U.S.C. 3506(c)(2)(A)), provides the
general public and Federal agencies with an opportunity to comment on
proposed, revised, and continuing collections of information. This
helps the IRS assess the impact and minimize the burden of its
information collection requirements. Comments submitted in response to
this notice will be summarized and/or included in the request for OMB
approval. All comments will become a matter of public record, and
viewable on relevant websites. For this reason, please do not include
in your comments information of a confidential nature, such as
sensitive personal information. Comments are invited on: (a) Whether
the collection of information is necessary for the proper performance
of the functions of the agency, including whether the information shall
have practical utility; (b) the accuracy of the agency's estimate of
the burden of the collection of information; (c) ways to enhance the
quality, utility, and clarity of the information to be collected; (d)
ways to minimize the burden of the collection of information on
respondents, including through the use of automated collection
techniques or other forms of information technology; and (e) estimates
of capital or start-up costs and costs of operation, maintenance, and
purchase of services to provide information.
Title: Form 8609, Low-Income Housing Credit Allocation
Certification: Form 8609-A, Annual Statement for Low-Income Housing
Credit.
OMB Control Number: 1545-0988.
Form Number: Form 8609 and Form 8609-A.
Abstract: Owners of residential low-income rental buildings are
allowed a low-income housing credit for each qualified building over a
10-year credit period. Form 8609 can be used to obtain a housing credit
allocation from the housing credit agency. A separate Form 8609 must be
issued for each building in a multiple building project. Form 8609 is
also used to certify certain information. Form 8609-A is filed by a
building owner to report compliance with the low-income housing
provisions and calculate the low-income housing credit. Form 8609-A
must be filed by the building owner for each year of the 15-year
compliance period. File one Form 8609-A for the allocation(s) for the
acquisition of an existing building and a separate Form 8609-A for the
allocation(s) for rehabilitation expenditures. Treasury Decision 10036
contains final regulations setting forth recordkeeping and reporting
requirements for the average income test under section 42(g)(1)(C) of
the Internal Revenue Code.
Current Actions: There is no change to the previously approved
information collection.
Type of Review: Extension of a currently approved collection.
Affected Public: Businesses or other for-profit organizations, not-
for-profit institutions, and farms.
Estimated Number of Responses: 33,000.
Estimated Time per Response: 12 hours, 58 minutes.
Estimated Total Annual Burden Hours: 428,265.
Dated: January 14, 2026.
Jason M. Schoonmaker,
Tax Analyst.
[FR Doc. 2026-00908 Filed 1-16-26; 8:45 am]
BILLING CODE 4830-01-P
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This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.