Number form 38 2025

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The Form 38, labeled as Housing Developments - Subject to Age Restrictions, serves as a critical tool in ensuring compliance with The Fair Housing Acts provisions against age discrimination, while permitting exemptions for older residents.
Sole proprietors, partners, and S corporation shareholders must file Form 3800 with their personal income tax returns. In addition to Form 3800, small business owners might also have to file separate forms for each component credit included in their General Business Credit.
How to Qualify for the 55 or Older Exemption. In order to qualify for the 55 or older housing exemption, a facility or community must satisfy each of the following requirements: At least 80 percent of the units must have at least one occupant who is 55 years of age or older; and.
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