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Guide for Completing Form 8823 - page 76 / 197

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76 / 197

References

  • 1.

    Notice 88-80, 1988-2 CB 396.

  • 2.

    HUD Handbook 4350.3.

  • 3.

    Under IRC §6001, taxpayers are required to keep records and comply with regulations as prescribed. To claim the low-income housing credit, taxpayers must substantiate that the tenants were income qualified.

  • 4.

    Rev. Proc. 94-65, 1994-2 C.B. 798.

  • 5.

    Rev. Proc. 2004-38, 2004-2 C.B. 10, which supersedes Rev. Proc. 94-64, 1994- 2 C.B. 797.

5-6

Revised October 2009

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