Use Form 8611 if the taxpayer must recapture part of the low-income housing credit claimed in previous years because the qualified basis decreased from one year to the next or the taxpayer disposed of a building, or interest therein, and did not follow the procedures that would have prevented recapture of the credit.
From the Main Menu of the Tax Return (Form 1040) select:
- Other Taxes Menu
- Other Taxes
Additional Information:
Desktop: Other Taxes and Recaptures - Tax Years 2020 and prior