Allotment: Schedule LIHC (2025)
Massachusetts · Massachusetts DOR · Used for tax years 2025
Massachusetts Allotment Schedule LIHC is the 2025 Low-Income Housing Credit Summary. It identifies the project owner and project and lists each recipient and the amount of credit being allotted.
What you'll need
The form asks for the following information:
- Project owner: Name, Federal Identification number, Social Security number, address and phone number.
- Project: Name, Building Identification number, certificate number, address and phone number.
- Credit distribution: Each recipient’s name, Federal Identification number or Social Security number, and the amount of credit being allotted.
- Tax period: Calendar year 2025 or the beginning and ending dates of the taxable year.
The form text does not list any documents to attach.
Questions people ask
What is the title of this form?
The Massachusetts Department of Revenue titles it “Allotment Schedule LIHC, Low-Income Housing Credit Summary.”
What tax period does this version cover?
It is labeled for calendar year 2025, with spaces to enter the beginning and ending dates of a taxable year.
What project identifiers does the form request?
It requests the project name, Building Identification number and certificate number.
What information is requested for each credit recipient?
The distribution section asks for the recipient’s name, Federal Identification number or Social Security number, and the amount of credit being allotted.