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IRS Revenue Procedure 2019-45 (Procedure for Requests of Unused Housing Credit Carryover from the National Pool)

Published on December 17, 2019
IRS Revenue Procedure 2019-45 (Procedure for Requests of Unused Housing Credit Carryover from the National Pool)

This Revenue Procedure establishes a new procedure by which Housing Credit agencies may request unused Housing Credit carryover authority from the National Pool.  As of its publication, agencies must send their request for National Pool authority to the email address included in the Rev. Proc., rather than mailing a hard copy to the IRS P.O. box.  Rev. Proc. 2019-45 supersedes Rev. Proc. 92-31.