The Iowa Finance Authority (IFA) announced that the 4% Housing Tax Credit Application is now available on the IFA web site. Applications may be submitted at any time using the Online Application. Applications submitted between December and March may not be reviewed until April due to the 9% Tax Credit Application Review Process. Any questions in relation to the Application Review Process, contact the IFA LIHTC Manager. Applications for the IRS Form 8609 will be due October 15 of the first year in which Tax Credits are taken.