Guide for Completing Form 8823 Low-Income Housing Credit Agencies Report of Noncompliance or Building Disposition
(Revised October 2009)
The scope of this guide is limited to guidelines for preparing Form 8823 for submission to the IRS. Taxpayers are responsible for evaluating the tax consequences of noncompliance with IRC §42.
Under no circumstances should the contents of this guide be used or cited as authority for setting or sustaining a technical position.
Revised October 2009