Fom 8586 (Rev. December 2016) Department of the Treasury Internal Revenue Service (991 Name(s) shown on return Low-Income Housing Credit ► Attach to your tax return. ► Information about Form 8586 and its instructions is at www.irs.gov/form8586. OMB No. 1645-0984 Attachment Sequence No. 36a Part I Identifying number Buildings Placed in Service Before 2008 1 Number of Forms 8609-A attached for buildings placed in service before 2008 ► 2 Has there been a decrease in the qualified basis of any buildings accounted for on line 1 since the close of the preceding tax year? ❑ Yes ❑ No If "Yes," enter the building identification numbers (BINs) of the buildings that had a decreased basis. If you need more space, attach a schedule. (0 (ii) (iii) (iv) 3 Current year credit from attached Form(s) 8609-A for buildings placed in service before 2008 (see instructions) 4 Low-income housing credit for buildings placed in service before 2008 from partnerships, S corporations, estates, and trusts 5 Add lines 3 and 4. Estates and trusts, go to line 6. Partnerships and S corporations, stop here and report this amount on Schedule K. All others, stop here and report this amount on Form 3800. Part III, line 1d, column (c) 6 Amount allocated to beneficiaries of the estate or trust (see instructions) 7 Estates and trusts, subtract line 6 from line 5. Report this amount on Form 3800, Part III, line 1d. column Buildings Placed in Service After 2007 8 Number of Forms 8609-A attached for buildings placed in service after 2007 9 Has there been a decrease in the qualified basis of any buildings accounted for on line 8 since the close of the preceding tax year? ❑ Yes ❑ No If "Yes," enter the building identification numbers (BINs) of the buildings that had a decreased basis. If you need more space, attach a schedule. (i) (ii) (iv) 10 Current year credit from attached Form(s) 8609-A for buildings placed in service after 2007 (see instructions) 11 Low-income housing credit for buildings placed in service after 2007 from partnerships. S corporations, estates, and trusts 12 Add lines 10 and 11. Estates and trusts. go to line 13. Partnerships and S corporations, stop here and report this amount on Schedule K. All others. stop here and report this amount on Form 3800. Part III, line 4d, column (c) 13 Amount allocated to beneficiaries of the estate or trust (see instructions) 14 Estates and trusts, subtract line 13 from line 12. Report this amount on Form 3800, Part III. line 4d. column (c) For Paperwork Reduction Act Notice, see General instructions. 3 10 11 12 13 14 Form 8586 (Rev. 12-2016) EFTA01222804
