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Other Taxes and Recaptures - Recapture of Low Income Housing Credit - 8611 - Tax Years 2020 and prior

Desktop · Written guide Content date 1 min read

Use Form 8611 if the taxpayer must recapture part of the low-income housing credit claimed in previous years because the qualified basis decreased from one year to the next or the taxpayer disposed of a building, or interest therein, and did not follow the procedures that would have prevented recapture of the credit.

From the Main Menu of the Tax Return (Form 1040) select:

  • Other Taxes Menu
  • Other Taxes

Additional Information:

Other Taxes and Recaptures - Tax Years 2020 and prior