What is the Low-Income Housing Credit Carryforward?
For tax years beginning on or after January 1, 2001, an income tax credit was available for owners of qualified low income housing developments that received a credit allocation from CHFA before
December 31, 2002.
If you were not able to fully utilize the credit in the year incurred, you were allowed to carryforward the unused portion through your 2012 tax return.
See Colorado Income Tax FYI Publication Income 46
for details on this credit.
for details on this credit.
