Some people assume that IRS Form 8823, Low-Income Housing Credit Agencies Report of Noncompliance or Building Disposition, automatically means credit loss or recapture of low-income housing tax credits (LIHTCs). This week’s Tax Credit Tuesday podcast with Michael Novogradac, CPA, and Novogradac’s director of multifamily property compliance, Stephanie Naquin, dispels some of the fears and misconceptions about Form 8823, and more importantly, shares information on how to avoid receiving a Form 8823. For buildings that do receive a Form 8823, this podcast discusses ways to avoid or minimize the loss of future credits or the recapture or previously claimed.