If you’re claiming the low-income housing credit as a result of owning residential rental buildings that provide low-income housing, you need to provide some additional information before you fill out Form 8586. You do this by completing Form 8609-A.
For each building that qualifies for the credit, you should receive a copy of Form 8609, Low-Income Housing Credit Allocation Certification, from the appropriate housing credit agency. You need to fill out a Form 8609-A for each building that qualifies. The interview topic, Low-Income Housing Credit, will help you fill out the form.
For more information, see the following topics:
IRS Instructions: Form 8609-A, Annual Statement for Low-Income Housing Credit
Explain This Form: Form 8609-A, Annual Statement