EFTA01222816.pdf

Recapture of Low-Income Housing Credit Fonn 8611 . Attach to your return. OMB No. 154S-1035 (Rev. December 2013) ao information about Form 8611 and its instructions is at www.irs.gov/form8611. Department of the Treasury Attachment Internal Revenue Service Note: Complete a separate Form 8611 for each building to which recapture applies. Sequence No. 90 A Name(s) shown on return B Identifying number C Address of building (as shown on Form 8809) D Budding identification E Date placed in service (from number (BIN) Form 8609) F if building is financed ki whole or part with tax-exempt bonds. see instructions and furnish: (2) Date of issue (1) Issuers name (3) Name of issue µ) CUSIP number kln.a. O1.en hear 1_7 eve(.... On ben 0 ti renenhore Re neenerf ffi rnnnh hr.., e finel_ithrenank arMfit In ....e rekin 0 rnr•-•nrohnn eafefe nr , trust). However, section 426)(5) partnerships must complete lines 1 through 7. 1 Enter total credits reported on Form 8586 in prior years for this building 1 2 Credits included on line 1 attributable to additions to qualified basis (see instructions) 2 3 Credits subject to recapture. Subtract line 2 from line 1 3 4 Credit recapture percentage (see instructions) 4 5 Accelerated portion of credit. Multiply line 3 by line 4 5 6 Percentage decrease in qualified basis. Express as a decimal amount carried out to at least 3 places (see instructions) 6 7 Amount of accelerated portion recaptured (see instructions if prior recapture on building). Multiply line 5 by line 6. Section 42()(5) partnerships, go to line 16. All other flow-through entities (except electing large partnerships), enter the result here and enter each recipient's share in the appropriate box of Schedule K-1. Generally, flow-through entities other than electing large partnerships will stop here. (Note: An estate or trust enters on line 8 only its share of recapture amount attributable to the credit amount reported on its Form 8586) 7 8 Enter recapture amount from flow-through entity (see Note above) 8 9 Enter the unused portion of the accelerated amount from line 7 (see instructions) 9 10 Net recapture. Subtract line 9 from line 7 or line 8. If less than zero, enter -0- 10 11 Enter interest on the line 10 recapture amount (see instructions) 11 12 Total amount subject to recapture. Add lines 10 and 11 12 13 Unused credits attributable to this building reduced by the accelerated portion included on line 9 (see instructions) 13 14 Recapture tax. Subtract line 13 from line 12. If zero or less, enter -0-. Enter the result here and on the appropriate line of your tax return (see instructions). If more than one Form 8611 is filed. add the line 14 amounts from all forms and enter the total on the appropriate line of your return. Electing large partnerships, see instructions 14 15 Carryforward of the low-income housing credit attributable to this building. Subtract line 12 from line 13. If zero or less enter -0- (see instructions) 15 Only Section 42(0(5) partnerships need to complete lines 16 and 17. 16 Enter interest on the line 7 recapture amount (see instructions) 16 17 Total recapture. Add lines 7 and 16 (see instructions) 17 For Paperwork Reduction Act Notice, see Instructions. Form 8611 Rev. 12-2013) EFTA01222816