Housing Tax Credits
Application for Internal Revenue Service Form 8609/Certification by Owner
Instructions

The information in this application for Internal Revenue Service (IRS) Form 8609/Certification by Owner (Application) will be used to complete the IRS Form 8609 (Form 8609), which the Owner will file with the IRS. All information provided by you in this Application must be consistent with your previously submitted Housing Tax Credit (HTC) application(s) and with the Attorney's Opinion and the Final Certified Public Accountant (CPA) Cost Certification prepared in connection with this Application. Only the Minnesota Housing Finance Agency (Minnesota Housing), or, as applicable, an authorized suballocator, may issue a Form 8609. No other entity may issue a Form 8609.  

You must not file a Form 8609 with the IRS in advance of you or your agent receiving Minnesota Housing’s signed version of the approved Form 8609. In addition, neither you nor your agent may file a Form 8609 with the IRS that does not accurately reflect the information contained on Minnesota Housing’s signed version of the approved Form 8609. When Minnesota Housing becomes aware that a project’s owner/agent has filed a self-prepared Form 8609 with the IRS, Minnesota Housing reserves the right to ban all parties involved from future participation in Minnesota's HTC Program for a period of up to 10 years.

Certification
As an authorized representative of the owner of the below-referenced project (Project), by signing below, I hereby apply for a final award or allocation of HTCs via the issuance of Form 8609 and certify that the following information is accurate:

Project Information
a.	Assigned D#:      
b.	Name of Project:      

To the best of my knowledge, all information in 8609 Exhibit A is true and correct and is consistent with the multifamily workbook, Attorney Opinion letter and Final Certified Public Accountant (CPA) Cost Certification submitted as part of this Application.

I acknowledge that it is my sole responsibility to fully understand how Section 42 of the Internal Revenue Code of 1986, as amended (Section 42), and the regulations and rules promulgated thereunder, apply to the Project. I acknowledge that Minnesota Housing has encouraged me to consult with knowledgeable legal and tax professionals. I understand that final determinations of how Section 42 applies to the Project can only be made by the IRS.

I hereby represent that the project is in compliance with all HTC program requirements, including the 2024-2025 Qualified Allocation Plan, Section 42, and the applicable Treasury Regulations, and all conditions of selection and any additional or special conditions described in the Minnesota Housing Reservation Agreement, Carryover Agreement, and 42M Preliminary Determination Letter, as applicable.

I hereby certify that the full extent of all federal, state and local subsidies that apply (or are expected to apply) have been disclosed to Minnesota Housing.

Ownership Entity:      
Ownership Address:       	City, State ZIP code:       
General Partner/Managing Member:      
Authorized Signatory for General Partner/Managing Member:     
Ownership Entity Federal Tax ID #:       
Email Address:      	

Nonprofit Corporation General Partner/Managing Member (if applicable):      
Authorized Signatory for Nonprofit Corporation General Partner/Managing Member:      
Email Address:      	

Acknowledged, agreed, and accepted:	OWNER

	     
	Typed or Printed Name of Entity
	     
	Typed or Printed Legal Description of Entity and State of Authorization

By:	___________________________________
	Signature
     __________________________________
Typed or Printed Name of Signer

Its:	     
Typed or Printed Title of Signer

Dated:	     

STATE OF 	)
	)	ss.
COUNTY OF	)

	Subscribed and sworn to before me, a notary public, this       day of      ,      , by      ,       of      on behalf of said      

________________________________________
Notary Public