lihtc compliance checklist lihtc compliance checklist

(3.2) Additional Low-Income Housing Use Period Sections 3.2 & 4.2.B. Recent ReEvision Webinar 12/2015 0.75293 g (9.2) Types of Transfers or Assignments Requiring Commission Consent Online access to policy bulletins, guidebooks, model documents, trainings, webinars and more. The Tax Compliance/Operations - AVP role is a position within the Firm Tax Department of the Finance Division of The Carlyle Group, which is responsible for Firm level Corporate and Partnership . All units must have a valid lease. 0 0 18 18 re H 03/14Owners Certification Attachment A(Word). Forms and Reports Information for Real Estate Professionals (9.4) How to Submit Required Documents (PDF) Rev 03/2018 Date. s A copy of a capital needs assessment, prepared by a licensed engineer or architect within the last six (6) months, that meets the requirements set forth in the Exhibits of NIFA'scurrent. Videos, IRS (2.2) For Use by the General Public The Low-Income Housing Tax Credit (LIHTC) program (also known as Section 42) is the federal government's primary method of funding new affordable rental housing in the USA. 0.75293 g Novogradac is not responsible for any information provided by third parties, and Novogradac disclaims any responsibility for ensuring the information is accurate or up to date. 0 0 18 18 re For questions or problems concerning the following compliance forms, contact the PC help desk. H The highest tax credit a business can receive is $5,000. Review theDevelopment Owners packet of due diligence materials and agree on an appropriate Qualified Contract Price (QCP). (1.6) Compliance Process Overview Audits for compliance with due diligence for certain tax benefits, such as the earned income tax credit (EITC), child tax credit (CTC), including additional child tax credit (ACTC), credit for other dependents (ODC), American opportunity tax credit (AOTC) and/or the head of household (HOH) filing status, as defined by IRS Section IRC 6695(g) are another tier of our Preparer Compliance Program. 1 g Exhibit A-13: Schedule II LIHTC 12 units or more with Section 8. 01/23NSP Rent and Occupancy Report (for NSP Projects Only)(Excel), 01/23HTF Rent and Occupancy Report(PDF) Well, between 2015 and 2016 the population of California grew from 39.15 million to an estimated 39.35 million. POSITION: Regional Manager, Affordable Housing. pdf. \` ,u (11.5) Additional Low-Income Housing Use Period 0.75293 g H EMC 0.5 0.5 17 17 re f 8 | @D)YolE;a!.(X7pId>Y]8{x y$=/KOPc4 > Financial Solvency and LIHTC History (PDF) (9.8) Specific Documentation Required for Sale of Property (Assumption by Original H \` ,u (5.12) Pensions, Veteran's & other Periodic Benefits Agree to allow NIFA to post summary data about theDevelopment on NIFAs website. 08/22Extension Request(PDF) s 12/14Tenant Income Certification (TIC)(Word) (Mandatory Form) Compliance Forms Home Compliance Forms Compliance Forms Property managers or owners of OHFA-funded communities need to complete various forms in order to certify your residents are qualifying for housing. 118th Congress Begins with New Committee Membership on House and Senate Committees That Focus on Affordable Housing, Community Development, Feb. 28, 2023: Standalone Storage and the Investment Tax Credit, Feb. 21, 2023: Four Things to Set Up CDEs for NMTC Compliance Reporting Success, Feb. 14, 2023: Opportunity Zones Hot Topics, Decreased Competition from Home Ownership in Increasing Interest Rate Environment, As Market Rate Multifamily Starts Near Record Highs, Affordable Housing Community is Assessing Effects on LIHTC-Financed Properties, Quick Guide to Answering IRS Form 8609 Line 8bMultiple Building Election, Do Not Sell or Share My Personal Information. Act as a facilitator for requests of prospective purchasers by referring them to the appropriate contact personsfor the Development Owner. Review of Annual Owner Certifications submitted by March 1st, to ensure income-qualified tenants are paying rents which are below the mandated limits. (5.9) Alimony and Child Support Rev 10/2018 s \` ,u This letter establishes the beginning of the correction period for any non-compliance issues. (9.2) Maintaining Credit Set-Asides @D)YolE;a!.(X7pId>Y]8{x y$=/KOPc4 > 1 g (11.2) Initial Resident Qualifications Notice of Non-Assignment - Habitat Applicant. If any portion of the land or improvements are leased, copies of the leases. (5.5) Outside Agency Verifying Income s (4.4) Changes in Rent Limits Facilities |Land Acquisition Program Child Support Affidavit 131. Lincoln, NE 68508-1402. (10.2) Qualified Contract Packet Materials Qualified Contract Notification Letter (PDF) hZ{o8*npmS4v c,y%|3$%++M`|djLG$g,Iq!H+hOx. LIHTC Management Capacity Certification Form Small Business Accounting Checklist - This accounting checklist document is helpful for the accountants, bookkeepers, and Priorities First, Inc Business/Self Employed Tax Preparation Checklist Business Tax Preparation Tips - If you are a business owner, proficiency in tax preparation is of utmost importance. \` ,u You may submit comments via the online form here. Housing Bonds |Special Programs: endstream endobj 153 0 obj <>/ProcSet[/PDF/Text]>>/Subtype/Form/Type/XObject>>stream endstream endobj 160 0 obj <>/Subtype/Form/Type/XObject>>stream 0 0 18 18 re Property Managers: Asset Management and Compliance|Information for Investors: Official Statements, Tenant Based Rental Assistance Guide. Fax: endstream endobj 156 0 obj <>/Subtype/Form/Type/XObject>>stream (11.4) Additional Low-Income Set-Asides 03/14Owners Certification of Completion of Repairs(PDF) Rather, NIFA is simply sharing information about the Development for the convenience of the respectiveDevelopment Owners who are attempting to sell their developments at a Qualified Contract Price. 0.5 0.5 17 17 re A copy of the most recent 12 months of operating statements for the Development which fairly sets forth the Development's operating expenses, debt service, gross receipts, net cash flow and debt service coverage ratio. Income and Rent Limits forms located under the Qualified Contract Process dropdown, Calculation of Qualified Contract Price Form and Worksheets, Projects Eligible for a Qualified Contract Request. 0.75293 g (2.10) Mixed-Income Properties (5.1) Income-General Information endstream endobj 99 0 obj <>/Subtype/Form/Type/XObject>>stream NIFA may, at any time, change these procedures, or act or refuse to act on a procedure, without notice or obligation to any Development Owner. @D)YolE;a!.(X7pId>Y]8{x y$=/KOPc4 > 01/23HOME Rent and Occupancy Report (for HOME Projects Only(Excel), 01/23NSP Rent and Occupancy Report (for NSP Projects Only)(PDF) Compliance FAQs Exhibit F Bond Process Checklist. (2.3) Violence Against Women Act (VAWA) (5.6) Verbal Verification Tax Credit Specialist is the premier course for earning your LIHTC certification. Compliance monitoring is basically comprised of three processes: Review of Annual Owner Certifications submitted by March 1st, to ensure income-qualified tenants are paying rents which are below the mandated limits. They have conducted their own investigation and due diligence in determining calculations of the Qualified Contract Price. Virtual and in-person training opportunities will be available to learn about the new manual. (10.2) Fees 0.5 0.5 17 17 re Multifamily Capital Fund Initiative FAQs and 2023 Qualified Allocation Plan and Multifamily Rental Financing Program Guide Revision -- Update and Schedule for Listening Sessions. (5.19) Personal Property Held as an Investment 0 0 18 18 re (5.6) Written Verification endstream endobj 137 0 obj <>/ProcSet[/PDF/Text]>>/Subtype/Form/Type/XObject>>stream 0.5 0.5 17 17 re f 1 g Notice 22-19. (5.1) HUD Occupancy Handbook 4350.3, Chapter 5 | See also: Rev 05/01/2020, Chapter: (1.5) Restricted Rents endstream endobj 104 0 obj <>/Subtype/Form/Type/XObject>>stream endstream endobj 129 0 obj <>/ProcSet[/PDF/Text]>>/Subtype/Form/Type/XObject>>stream Tax Credit E-News monthly newsletter. 1 g Files are reviewed using guidelines and requirements set forth by the IRS and administered by the state agency monitoring for Section 42 Low Income Housing Tax Credit compliance. COMPENSATION: Pursuant to Colorado regulations, if this job is performed in Colorado, the salary range is $100,000-$120,000 plus bonus potential. f Tax Credit Report Forms and PROCEDURES FOR JANUARY 2023 SUBMISSIONS. s E-05 Checklist for Tribal Consultation under Section 106. They should be able to provide insights on financial matters and help drive the organization's growth strategy. 0.5 0.5 17 17 re endstream endobj 107 0 obj <>/Subtype/Form/Type/XObject>>stream EMC Income Inclusions and Exclusions (PDF) Management Agent Forms /Tx BMC (7.2) Commencement of Correction Period H H Tax Credit Specialist Advanced (TCSA)January 23-25, 2022Register Now, Tax Credit Specialist Online (TCS)January 30-February 2, 2023Register Now, Tax Credit Specialist Online (TCS)February 13-16, 2023Register Now, Tax Credit Specialist Online (TCS)February 27-March 2, 2023Register Now, Tax Credit Specialist Online (TCS)March 13-16, 2023Register Now, Tax Credit Specialist Advanced (TCSA)March 20-22, 2022Register Now, Tax Credit Specialist Online (TCS) April 17-20, 2023 Register Now, Tax Credit Specialist Online (TCS) May 1-4, 2023 Register Now, Tax Credit Specialist Online (TCS) May 15-18, 2023 Register Now, Tax Credit Specialist Online (TCS) June 5-8, 2023 Register Now, Tax Credit Specialist Online (TCS) June 20-23, 2023 Register Now. If a Development Owner desires to sell the property under the qualified contract process such Development Owner must notify NIFA using the process outlined below. 07/14LIHTC Compliance Policy #10, Owner Physical Inspection Certification Forms: (3.4) Housing for the Homeless This website provides links to websites owned by other parties. TC BD. Michigan LIHTC Compliance Manual Checklist - MSHDA Programs - This form lists all of the sources of income and types of assets held by the applicant. 9. f IRS Form 8611- Recapture of Low Income Housing Credit Determining Income and Calculating Rent (PDF), Chapter 5, Appendix 3:Acceptable Post-Year 15 Streamlined Monitoring Procedures Overview - Recorded Webinar (MP4 endstream endobj 133 0 obj <>/ProcSet[/PDF/Text]>>/Subtype/Form/Type/XObject>>stream HOME |SITE 1D)Yw )z yTsRiu}aJM~Xav?>hY'$8h5Zveq (5.21) Types of Excluded and Included Income 1000 2nd Avenue, Suite 2700, endstream endobj 123 0 obj <>/ProcSet[/PDF/Text]>>/Subtype/Form/Type/XObject>>stream (12.5) Definitions, Tax (7.3) Delays in Making a Unit Suitable for Occupancy Seattle, Washington 98104, Calculating Assets 101- Part 1 & Part 2 Training 11/15Common Area Unit Designation(Word), 01/19First Year Credit Statement(PDF) This program has been the largest driver of the production of new affordable . (2.4) Non-Transient Use Delivered Online Over Four Days1PM-5PM Eastern each day with a live instructor and teaching assistant, Online Certification ExamOne week to take exam; results delivered week after exam window closes, Course Materials Delivered Directly To ParticipantsTextbooks and shipping included in course fee, Certification Issued Upon PassingCertificate available immediately upon release of grades; inclusion in NCHMs National Registry. endstream endobj 102 0 obj <>/Subtype/Form/Type/XObject>>stream The Department of Housing and Community Development (DHCD) determines which: Low-income housing projects will qualify for the credit. 10 | Created by the Tax Reform Act of 1986, the LIHTC program gives State and local LIHTC-allocating agencies the equivalent of approximately $8 billion in annual budget authority to issue tax credits for the acquisition, rehabilitation, or new construction of . It contains examples of records that can be maintained to support Section 3 compliance during a HUD compliance review. IRS Forms 1D)Yw )z yTsRiu}aJM~Xav?>hY'$8h5Zveq Exhibit "B" to Regulatory Agreement (PDF) Question 1. Exhibit A-21: Notice to Residents of Managements' Intention to submit a Rent Increase Request to MHDC for Approval. Related Forms: Physical inspection of properties to ensure they meet mandated standards. Grantees and Public Housing Agencies (PHAs) should work with their legal counsels to ensure it meets all local and state laws. hb``f``d 1 g H 01/19Change in System Contact Form(Word). Find point of contact information for HUD's grantees. s It was created under the Tax Reform Act of 1986 and gives incentives for the utilization of private equity in the development of affordable housing aimed at low-income Americans. 0.75293 g endstream endobj 164 0 obj <>/Subtype/Form/Type/XObject>>stream (4.4) Model Units \` ,u 2023 US Department of Housing and Urban Development, Section 3 HUD Compliance Review Checklist. Compliance FAQs $ 8p a$ $ 8p a$gd$ $ 8p a$gde $ R8p p^p`a$ $ 8p a$ J K ^ _ ` a ` a b c 2 3 4 G H I J O V " h$ 5CJ hcG j hcG Uh.p 5>*OJ QJ hik CJ OJ QJ h.p CJ OJ QJ h.p >*CJ OJ QJ h.p h.p OJ QJ h$ CJ OJ QJ h$ >*CJ OJ QJ J K ^ ` 3 4 G $a$ 8p gd$ $ 8p a$gd$ $ 8p p^p`a$ $ 8p a$ $ 8p a$ = > ? MAP| Attachments Form SS-4 Application for Employer Identification Number (PDF) endstream endobj 168 0 obj <>/Subtype/Form/Type/XObject>>stream EMC This narrative must include, at a minimum, the following: A description of all income, rents and other program restrictions, if any, applicable to the operation of the Development. /Tx BMC (5.21 Additional Income and Asset Information Compliance Workshops and Trainings EMC (2.15) Utility Allowance Documentation Forward information with respect to the Developmentto current owners of tax creditdevelopments and tolocal, state and nation-wide non-profit and for profit owners who have notified NIFA that they have an interest in preserving housing; and to tax credit investors and others who have asked for such information. This is the country's most extensive affordable housing program. s H Chapter 5, Exhibit 1: The EBITDA growth is what's keeping enterprise valuations from shrinking, although it was not nearly as high as the increases recorded in the last quarter of 2020 and the first three quarters of 2021. Resources and assistance to support HUD's community partners. LIHTC Compliance Manual 2019. H Resources: 10/08Affidavit of Income Self Certification(Word), 12/14Tenant Income Certification (TIC)(PDF) (Mandatory Form) H (5.4) Include Raises When Calculating Wages 128 127. Income/asset verifications and other forms. 1D)Yw )z yTsRiu}aJM~Xav?>hY'$8h5Zveq (1.2) Tax Credit Program Overview endstream endobj 116 0 obj <>/Subtype/Form/Type/XObject>>stream (2.6) Evictions endstream endobj 152 0 obj <>/Subtype/Form/Type/XObject>>stream Knowledge of Section 8, LIHTC, and HUD ; Must know HUD/Public Housing/Tax Credit policies and procedures ; Detail-oriented and the ability to operate on a deadline-driven schedule ; Possess strong organizational, analytical, and problem-solving skills ; COS certification ; Physical Demands . 0 0 18 18 re 0.75293 g \` ,u f (510) Public Assistance/Welfare Income (9.2) Transfers to Owners with No Previous Tax Credit Experience LIHTC Projects for Sale Under Qualified Contract For 9% Tax Credit Allocation Developments: Margaret Feml, Asset Management Unit Phone (518) 486-6273; Fax (518) 486-3366 NYS Homes & Community Renewal The Hampton Plaza 38-40 State Street, Albany, NY 12207 9% Developments for Sale through Qualified Contract: None at this time Once complete and proper notice has been received, NIFA has one year to find a buyer for the project at a pre-determined price, not to exceed the Qualified Contract Price (QCP). B. HUD Tax Credit Assistance Program (TCAP) 102 Part 8.3 Consolidated Appropriations Act of 2018 (Average Income) 102 Part 8.4 California State Law - AB 1920 (Fine Authority) 103 . 0 0 18 18 re 76 KB. (8.1) Summary endstream endobj 105 0 obj <>/Subtype/Form/Type/XObject>>stream C: Actual Usage Estimate Guidance - Method 6 (PDF) @D)YolE;a!.(X7pId>Y]8{x y$=/KOPc4 > @D)YolE;a!.(X7pId>Y]8{x y$=/KOPc4 > Tax Credit developments allocated federal low income housing tax credits in 1990 and thereafter may be eligible to make a qualified contract request to NIFA in 2005 and beyond. The one year period begins once this step is complete. Rev 02/2009 1D)Yw )z yTsRiu}aJM~Xav?>hY'$8h5Zveq Determining Income and Calculating Rent (PDF) (2.7) Common Area Units (2.1) Summary @D)YolE;a!.(X7pId>Y]8{x y$=/KOPc4 > f (4.2) Restricted Rent Requirements (6.8) Record Retention, Noncompliance (5.10) Foster Child income Browse the library of grantee reports and plans, organized by program. TheDevelopment Owner agrees to indemnify, defend and hold NIFA harmless with respect to the use of information submitted with respect to the Development. Streamlined Monitoring Procedures Overview - endstream endobj 125 0 obj <>/ProcSet[/PDF/Text]>>/Subtype/Form/Type/XObject>>stream EMC To date more than 3 million apartment units have been created through LIHTC with another 100,000 new units added each year. Please update to a modern browser such as Chrome, Firefox or Edge to experience all features Michigan.gov has to offer. Rev 06/2017 A detailed set of digital photographs of the Development, including the interior and exterior of representative apartment units and buildings, and the Development's grounds. E-09 Case Study Example. @D)YolE;a!.(X7pId>Y]8{x y$=/KOPc4 > (5.17) Individual Retirement, Keogh, and 401(k) Accounts f f (9.8) Specific Documentation Required for Changes to General Partner or Managing Member (12.2) Request Process f Clarification Form. 0 0 18 18 re Recertification Waivers HUD may conduct a review of the recipient agency to determine compliance. Contact txcr.multifamily@nifa.org if you have any questions. LIHTC Compliance Monitoring and Site Inspection Guidance During the COVID19 Pandemic. (7.4) Overcharging Rent 0.75293 g (3.6) Housing for the Elderly Doc Title. Farmer/Rancher|Nonprofit f Doc Title. 1 g endstream endobj 170 0 obj <>/Subtype/Form/Type/XObject>>stream EMC Ltd. purchased machinery worth 9,00,000 (excluding GST) on 20-07-2017 on which it paid GST @ 18%. 1 g The following programs are monitored by DHCD: (3.3) Large Households s 08/22Extension Request(Word), Requirements For Substituting A REAC Or RHS Inspection For A MSHDA Inspection: 2018 Home Policy Operations Manual. (5.3) Overtime (2.16) Changes in Allowance C | 0.75293 g (7.3) Properties Approved for Post-Year 15 Monitoring Procedures or 0 0 18 18 re 1 g Funds Presentation (24MB), Explanation of WSHFC's Special-Needs Housing Commitments06/2010, Income (5.16) Types of Assets Nonprofit Sponsor) H N (Not Applicable) Activity is not applicable to this . The ADA tax credit is available to businesses that generated $1,000,000 or less during the year prior to filing or businesses that employ 30 or fewer full-time employees. View important LIHTC Compliance forms and documents, LIHTC Compliance Monitoring and Site Inspection Guidance During the COVID19 Pandemic. 15 Streamlined Monitoring - Property List (PDF), Post-Year 15 Denver, CO. Posted: March 01, 2023. M | Sections 3.4, 3.5, & 3.7. (9.5) Specific Documentation Required for Sale of Property Rev 02/2009, Sample Utility Allowance Schedule (PDF)Rev 02/2009, Public Housing Authorities Link Rev 02/2009, Forms ~ State; Bond Compliance Manual 0.75293 g H The debit note should be issued for the amount of tax which is charged less, i.e. - RD may wage match periodically (If available in . (3.3) Special-Needs Housing Commitments Explore collections of guided learning opportunities on a variety of topics. Federal Low Income Housing Tax Credit A significant change in the method by which the federal government assists the development of affordable housing was born with the passage of the Tax Reform Act of 1986. See Developments Currently Eligible for a Qualified Contract Request. (5.7) Self-Employed Income Verification Request for Proposals - 2023 Tax Credit General Set-Aside (6.1) Summary Projects Eligible for a Qualified Contract Request. Tenant File Forms NCHM is one of the largest, oldest, and most respected credentialing agencies in the country and the only one specifically established by HUD to train and certify housing professionals. 0.75293 g Owners of affordable housing with this type of funding must comply with applicable federal Regulations, and HPD is legally required to monitor compliance to ensure continued affordability and habitability. endstream endobj 138 0 obj <>/Subtype/Form/Type/XObject>>stream @D)YolE;a!.(X7pId>Y]8{x y$=/KOPc4 > State Requirements (PDF) Rev 09/2019 0 0 18 18 re \` ,u (3.9) Restricting Up-Front Charges, Rents & Tenancy Accordingly, the credits allocated to this would increase as follows: 2015: 39.15M population x $2.30 multiplier = $90.05M credits. endstream endobj 172 0 obj <>stream f CDBG Application Handbook (REV March 2020 corrected) CDBG Administration Handbook 2014. . Energy | f The Act includes Section 42 of the Tax Code, the Low Income Housing Tax Credit Program. f (10.3) Additional Owner Requirements 12/19CO Detector Owner Verification Form Compliance monitoring is basically comprised of three processes: City of New York. They understand that NIFA has made no independent investigation of theDevelopment Owners submissions and cannot attest to their accuracy or completeness. 42 of the Internal Revenue Code of 1986, the Tax Credit Regulatory Agreement ("TCRA"), the Compliance Monitoring Agreement, the Qualified Allocation Plan ("QAP") and other legal governing documents. View important LIHTC Compliance forms and documents The forms linked below are intended for informational purposes only. H Chapter 5, Appendix 3:Acceptable Child Support Income (Part 380) HUD 50058 & HUD 50059 forms (Chapter 11) HUD 9887 and HUD 9887A forms (Part 634) Lease Agreement (Part 630). @D)YolE;a!.(X7pId>Y]8{x y$=/KOPc4 > endstream endobj 135 0 obj <>/ProcSet[/PDF/Text]>>/Subtype/Form/Type/XObject>>stream 0 0 18 18 re (11.5) Utility Allowances The To date more than 3 million apartment units have been created through LIHTC with another 100,000 new units added each year. Allowance Spreadsheet - Method 6 (Excel), Stream Presentation on Vimeo (32 f (5.5) Seasonal or Sporadic Wage Income \` ,u Developments should reference their Land Use Restriction Agreement (LURA) for any commitment made to a longer Extended Use Period. 1 . endstream endobj 151 0 obj <>/ProcSet[/PDF/Text]>>/Subtype/Form/Type/XObject>>stream @D)YolE;a!.(X7pId>Y]8{x y$=/KOPc4 > List theDevelopment for sale with a qualified sales agent or attorney who is qualified to sell affordable multifamily housing developments. Verification Checklist can be used for this documentation. s HUD & Tax Credit (LIHTC) Compliance is Critical For HUD and Tax Credit properties, noncompliance puts you in danger of losing current and future funding. The NEP program provides MSHDA funding statewide for activities directly tied to stabilization and enhancement of Michigan neighborhoods by nonprofit 501(c)3 agencies. endstream endobj 154 0 obj <>/Subtype/Form/Type/XObject>>stream (11.5) Fulltime Student Households Tax credit compliance monitoring for those projects will be done by the entity that first allocated credits to the project unless the allocators make other arrangements regarding the project. This may include providing copies of additional rent rolls,development tax returns, income certifications, repair and maintenance records, operating expenses and debt service information, and other due diligence documents. Find award and allocation amounts for grantees by year, program, and state. s f @ $a$ $a$ " * ; = > ? (2.13) Mixed-Income Buildings with Different Sized Units 03/20 Request To Eliminate Re-certifications(Word). s The Compliance Period (IRC 42(i)(1)) is the duration of the credit period plus 5 years. Strategic thinking: A CFO must have a deep understanding of the organization's strategic objectives and align the finance function accordingly. (11.3) Household Transfers 0 0 18 18 re /Tx BMC Search for a specific grantee and view itsawards, contact information, and reports, and more. items 2,3,4, and 6 only (2.18) Resident Certification Package 05/20Owner's Certificate and Attachment A Instructions endstream endobj 155 0 obj <>/ProcSet[/PDF/Text]>>/Subtype/Form/Type/XObject>>stream Table of Contents (PDF) 0.5 0.5 17 17 re /Tx BMC Appendix: Infractions are reported to the Internal Revenue Service, which, in its discretion, may conduct tax audits. (11.4) Record Retention 120 122/123 PPMG. (2.19) Inspections @D)YolE;a!.(X7pId>Y]8{x y$=/KOPc4 > The following forms are for use in creating tenant files: 10/08Affidavit of Income Self Certification(PDF) IRS Form 8609- Low Income Housing Credit Allocation Certification (12.3) Annual Reports endstream endobj 166 0 obj <>/Subtype/Form/Type/XObject>>stream 0.5 0.5 17 17 re LIHTC and Multifamily Loan Program File Requirements Checklist LIHTC Owner Certification of Continuing Program Compliance LIHTC Post Year 15 Owner Certification of Continuing Program Compliance Notice of Rent Adjustment Notification of Change in Contact Information Owner Certification of Methamphetamine Decontamination 0.5 0.5 17 17 re H What are the eligibility requirements for the ADA Tax Credit? (3.1) Summary of State Requirements (PDF) Rev 11/2014 s The development must satisfy all low income requirements for a compliance period of 15 consecutive taxable years for owners to receive the full Low Income Housing Tax Credits (LIHTC). Annual Reports, Interim Information| Privacy Notice Lease Addendums (9.5) Required Document for All Transfers 0 0 18 18 re (12.5) Noncompliance House and Ground Rules-TC 63TC. (2.4) Suitable For Occupancy hbbd```b``)90L.DV!ARx Lz`|q&8X3 Sn>8}]"gqHV_0LJH q6 n 7&` q0? ^; 09/04Annual Project Summary(Word). Chapter 5: 0 0 18 18 re The manual is effective January 24, 2023, and DCA will accept public comments year-round.