# Low-Income Housing Credit Allocation Certification; Electronic Filing
> **IRS** · Final regulations. · Published 2004-01-27 · Effective 2004-01-27 · 69 FR 3826
## Document
- **Document number:** 04-1580
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 69 FR 3826
- **CFR reference:** 26 CFR 1
- **Publication date:** 2004-01-27
- **Effective date:** 2004-01-27
- **Treasury docket:** TD 9112
## Abstract

This document contains regulations that facilitate the electronic filing of Form 8609, "Low-Income Housing Credit Allocation Certification." The regulations affect taxpayers who file Form 8609.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2004/01/27/04-1580/low-income-housing-credit-allocation-certification-electronic-filing)
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