Form 8329 – Fill Out and Use This PDF

Form 8329 PDF Details

Lenders file Form 8329 to report to the IRS on mortgage credit certificates issued under a state or local MCC program. It records the lender's and issuer's names and addresses, then lists each certificate holder's name, address, and Social Security number alongside the date of issue, the certified indebtedness amount, and the certificate credit rate. The credit rate on each certificate must be at least 10 percent and no more than 50 percent, and the total of all certificates issued for the year is entered near the end. Lenders must file the two-page form by January 31 following the close of the calendar year in which they made the loans.