Housing credit agencies use this form to: report the dollar amount of housing credits allocated during the calendar year, and transmit Forms 8609, Low-Income Housing Credit Allocation and Certification, and Schedules A (Form 8610) to the IRS. Current revision Form 8610 PDF Recent developments None at this time. Schedules Schedule A (Form 8610), Carryover Allocation of Low-Income Housing Credit State housing credit agencies use this schedule to report carryover allocations. Schedule A (Form 8610) PDF Other items you may find useful All revisions for Form 8610 Other current products Related items About Form 8609, Low-Income Housing Credit Allocation and Certification