Use this form if you must recapture part of the low-income housing credit you claimed in previous years because: the qualified basis decreased from one year to the next or you disposed of a building, or your interest therein, and you did not follow the procedures that would have prevented recapture of the credit. Current revision Form 8611 PDF Recent developments None at this time. Other items you may find useful All revisions for Form 8611 Other current products Related items About Form 3800, General Business Credit About Form 8586, Low-Income Housing Credit About Form 8609, Low-Income Housing Credit Allocation and Certification About Form 8609-A, Annual Statement for Low-Income Housing Credit
