CatinaT1
Expert Alumni

Deductions & credits

Section 5.01 of Administrative Notice 2024-20, as long at you are within the boundaries, you are eligible. So you can use any of the eligible GEIODs.

 

SECTION 5. DETERMINING WHETHER A PROPERTY IS LOCATED IN AN ELIGIBLE CENSUS TRACT .01 Eligible Census Tracts. (1) Appendix A lists the eligible low-income community census tracts using the 13 2011-2015 NMTC tracts with the 2015 census tract boundaries. Appendix A can be found at https://www.irs.gov/pub/irs-drop/appendix-a-list-of-2015-census-tractboundary-30c-eligible-tracts-v2.... Appendix B lists the eligible low-income community census tracts using the 2016-2020 NMTC tracts and 2020 non-urban census tracts, both with the 2020 census tract boundaries. Appendix B can be found at https://www.irs.gov/pub/irs-drop/appendix-b-list-of-2020-census-tract-boundary-30celigible-tracts-v2....

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