Form 8609 definition

Form 8609 means Internal Revenue Service Form
Form 8609 means IRS form 8609 – low income housing credit allocation and certification, issued by the corporation, which allocates the federal low income housing tax credits.
Form 8609 means the IRS Form 8609 (Low-Income Housing Tax Credit Allocation Certification) issued by the State Agency for each residential Building in the Project which finally allocates Tax Credits to such residential Building as evidenced by the execution of Part II of the form by the State Agency.

Examples of Form 8609 in a sentence

  • The Development Owner agrees that the Authority will not issue the Internal Revenue Service Form 8609 constituting final allocation of the Tax Credits unless and until the Authority has received the recorded executed original of this AGREEMENT.

  • The Development Owner agrees that such written consent is a condition precedent to the Authority’s issuance of Internal Revenue Service Form 8609 constituting the final allocation of the Tax Credits.

  • The calculation of Excess Proceeds shall be made on the date that VHDA issues the Borrower’s United States Department of the Treasury Internal Revenue Service Low-Income Housing Credit Allocation and Certification (Form 8609).

  • The Owner agrees that the Board will not issue an IRS Form 8609 constituting final allocation of Credits for the Project unless the Board has received the recorded executed original, or a duly certified copy, of this recorded Agreement.

  • The Project owner shall deposit into the Replacement Reserve Account any proceeds received for the Project from an upward adjustor of LIHTC/SLIHC equity in excess of the amount of permanent deferred developer fee recognized by DHCR at IRS Form 8609 issuance.

  • Lessee warrants and represents that it [will provide/has provided] a true and correct copy of said Agreement(s) to TCAC as part of TCAC’s placed in service review, for which the issuance of the IRS Form 8609 shall constitute approval.

  • OHFA will not issue an IRS Form 8609 unless and until ▇▇▇▇ has received the executed and recorded original of this Regulatory Agreement, received all Final paperwork as outlined in the QAP and all requirements are met satisfactorily.

  • OHFA will not provide an IRS Form 8609 to any person or entity other than the person or entity who owns the Development receiving such Allocation at the time each Building is Placed-In-Service.

  • Upon notification by the Owner that the building has been placed in service, and compliance by the Owner with the requirements of the Authority for a final allocation of tax credits, the Authority will issue an IRS Form 8609 with respect to such building to the extent required by, and in accordance with, applicable Federal law then governing allocation of tax credits under Section 42 of the Code.

  • Except as indicated on Schedule B, a Form 8609 has been issued by the applicable tax credit allocating agency with respect to each Mortgaged Property evidencing the final allocation of tax credits with respect thereto in an amount such that no adjustment to or repayment of any tax credit investor’s capital contribution is necessary, and all tax credit investor capital contributions have been fully funded to the Owner.


More Definitions of Form 8609

Form 8609 means IRS Form 8609, Low-Income Housing Credit Allocation and Certification, issued by the City pursuant to Section 42 of the Internal Revenue Code, which allocates LIHTC to a specific building and certifies its eligibility for such credits. A separate Form 8609 is required for each building in a qualified low-income housing project