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Minor changes may indicate more significant updates to come.
The IRS recently issued updated guidance for completing Form 8823, the form used by state and local LIHTC agencies to notify the IRS in the event of noncompliance or building disposition. The Guide for Completing Form 8823 was first published in 2007 and, at the time, it was a long-awaited companion piece to IRS Form 8823, as LIHTC program participants were urgently seeking IRS interpretation of the Section 42 regulations to better manage their sites.
