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LIHTC Compliance Manual
LIHTC Compliance Manual

Forms and information are updated frequently. Therefore, it is highly recommended that Owners and Agents check this page consistently to obtain the latest forms for use and the most current information.
 
LIHTC Program/Manual Updates 
 
Table of Contents  
Cover Page  
Chapter 1 - Introduction - Revised 11/19/2010   
Chapter 2 - Responsibilities - Revised 11/19/2010   
Chapter 3 - Regulations and Revenue Procedures - Revised 11/19/2010 
Chapter 4 - Compliance Monitoring Procedures - Revised 11/19/2010   
Chapter 5 - Qualifying Tenants - Revised 11/19/2010   
Chapter 6 - Extended Use Period Monitoring - Revised 11/19/2010   
     
     
     
 

 
Exhibits and References

E.1 - Income/Asset Inclusion & Exclusions (HUD 4350.3 Exhibits) 
E.2 - 8823 Guide Update Notice - October 2009 
E.3 - Tenant Income Certification (TIC) Instructions 
E.7 - UPCS Standards Federal Register 

 
Required Forms

OHCS.1 - Owner's Certificate of Continuing Program Compliance - 1/7/2014
LIHTC CCPC Utility Information - 2/7/2013
OHCS.1a - Owner's Certificate of Extended Use Compliance - 1/7/2014
OHCS.2 - Tenant Income Certification (TIC)   
OHCS.3 - Applicant/ Tenant Questionnaire 
OHCS.4 - Under $5,000 Asset Certification 
OHCS.5 - Annual Certification of Student Status 
OHCS.6 - Student Status/ Financial Assistance 
OHCS.7 - Employment Verification 
OHCS.8 - Unemployed/ Zero-Income Certification 
OHCS.9 - Unit Transfer Certification 
OHCS.10 - Annual Reporting Spreadsheet 2/5/2014  
OHCS.11 - Common Area/Employee Unit Designation   

 
Recommended Forms

R.1 - Affidavit of Pregnancy 
R.2 - Assessment of Household Demographics  
R.3 - Asset Verification 
R.4 - Certification of Child Support and/or Alimony 
R.5 - Compliance Checklist 
R.6 - Divestiture of Assets Verification 
 
R.7 - Estrangement / Separation Certification 
R.8 - Live-In Caregiver
 
R.9 - Periodic Assistance Verification 
R.10 - Annuity Verification 
R.11 - Public Assistance Verification 
R.12 - Public Housing Authority Statement 
R.13 - Self-Employment Affidavit 
 
R.14 - Self-Employment (No Tax Return) Affidavit 
 
R.15 - Pension Verification
R.16 - Social Security Benefits Verification 
R.17 - Special Features Unit / Live-in Caregiver Verification 
 
R.18 - Termination of Employment Verification 
R.19 - Retirement Account Verification 
 

 
Supplemental Information

S.1 - General Public Use Rule (1.42-15)
S.1a - General Public Use Clarification (H.R. 3221)
S.2 - Utility Allowances (1.42-10) 
S.2a - IRS Regulation Update - Utility Allowances (TD 9420) 
S.2b - Submetered Utilities (IRS Notice 2009-44)   
S.3 - Provision of Services (Tenant 1.42-11)
S.4 - Available Unit Rule (1.42-15) 
S.5 - Uniform Physical Condition Standards (UPCS) (24 CFR Parts 5, et al) 
S.8 - Monitoring Compliance with LIHTC Requirements (1.42-5) 
S.9 - Vacant Unit Rule (IRS Rev.Ruling 2004-80 Q&A)
S.10 - Safe Harbor (Rev. Procedure 2003-82) 
S.10a - Safe Harbor (Rev. Procedure 2005-37) 
S.11 - Student Definition (Sec.42(i)(3)(D)) 
S.11a - Student Rule Clarification (H.R.3648) 
S.11b - Student Rule Amendment (H.R.3221)