This form is used by owners of qualified residential rental buildings in low-income housing projects to figure the amount of their low-income housing credit, a component of the general business credit. Current revision Form 8586 PDF Recent developments None at this time. Other items you may find useful All Revisions for Form 8586 Other Current Products Related About Form 3800, General Business Credit About Form 8609, Low-Income Housing Credit Allocation and Certification About Form 8609-A, Annual Statement for Low-Income Housing Credit About Form 8611, Recapture of Low-Income Housing Credit About Form 8582-CR, Passive Activity Credit Limitations