Guide for Completing IRS Form 8823
This Audit Technique Guide provides guidance to Housing Credit Allocating Agencies on reporting noncompliance or building disposition using IRS Form 8823. The document is not an official pronouncement of the law or the position of the Service and cannot be used, cited, or relied upon as such. The guide is current through the revision date. Since changes may have occurred after the revision date that would affect the accuracy of this document, no guarantees are made concerning the technical accuracy after the revision date (1/24/2024).
