The Internal Revenue Service (IRS) has released an updated version of its Guide for Completing Form 8823: Low-Income Housing Credit Agencies Report of Noncompliance or Building Disposition. In addition to application instructions, the document provides standards and operational definitions for the noncompliance categories listed on Form 8823, and is intended to provide consistent interpretation and application of Section 42 requirements among states and consistent reporting of noncompliance. Read More…
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