Form  
8586 
(Rev. December 2011)
Department of the Treasury  
Internal Revenue Service (99)
Low-Income Housing Credit
a
 
Attach to your tax return.
OMB No. 1545-0984
Attachment   
Sequence No. 
36a
Name(s) shown on return
Identifying number
Part I
Buildings Placed in Service Before 2008
1 
 
Number of Forms 8609-A attached for buildings placed in service before 
2008 
...................... 
a
2 
 
Has there been a decrease in the qualified basis of any buildings accounted for on line 1 since 
the close of the preceding tax year?
Yes
No
If “Yes,” enter the building
identification numbers (BINs) of the buildings that had a decreased basis. If you need more 
space, attach a schedule.
(i)
(ii)
(iii)
(iv)
3 
 
Current year credit from attached Form(s) 8609-A for buildings placed in service before 2008 
(see instructions) 
..........................
3
4 
 
Low-income housing credit for buildings placed in service before 2008 from partnerships, S 
corporations, estates, and trusts
.....................
4
5 
 
 
Add lines 3 and 4. Estates and trusts, go to line 6. Partnerships and S corporations, stop here 
and report this amount on Schedule K. All others, stop here and report this amount on Form
3800, line 1d
............................
5
6
Amount allocated to beneficiaries of the estate or trust (see instructions)
........
6
7
Estates and trusts, subtract line 6 from line 5. Report this amount on Form 3800, line 1d 
.    .    .
7
Part II
Buildings Placed in Service After 2007
8 
 
Number of Forms 8609-A attached for buildings placed in service after  
2007 
...................... 
a
9 
 
Has there been a decrease in the qualified basis of any buildings accounted for on line 8 since 
the close of the preceding tax year?
Yes
No
If “Yes,” enter the building
identification numbers (BINs) of the buildings that had a decreased basis. If you need more 
space, attach a schedule.
(i)
(ii)
(iii)
(iv)
10 
 
Current year credit from attached Form(s) 8609-A for buildings placed in service after 2007 
(see instructions)
..........................
10
11 
 
Low-income housing credit for buildings placed in service after 2007 from partnerships, 
S corporations, estates, and trusts
.....................
11
12 
 
 
Add lines 10 and 11. Estates and trusts, go to line 13. Partnerships and S corporations, stop
here and report this amount on Schedule K. All others, stop here and report this amount on
Form 3800, line 4d
..........................
12
13
Amount allocated to beneficiaries of the estate or trust (see instructions)
........
13
14
Estates and trusts,
 
subtract line 13 from line 12. Report this amount on Form 3800, line 4d
.    .
14
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 63987I
Form 
8586
 (Rev. 12-2011)
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