Low-Income Housing Tax Credit Program Compliance

The Low-Income Housing Tax Credit (LIHTC) program is a federal initiative established to encourage private investment in affordable housing. It provides tax credits to developers who commit to creating affordable housing for low-income households, which can be sold to investors to finance construction.   

If your property is funded by LIHTC, you will need to follow certain rules and regulations. Below you will find more information about what's required including the LIHTC compliance manual, forms, and FAQs. If you are a property owner or management agent, please check this page regularly to access the most current information and the latest forms.  

Start here

• Read the 2025 LIHTC Compliance Manual 
  
• LIHTC Compliance FAQs 
  
• Learn how to submit a rent increase request to OHCS
• Access income and rent limits

Exhibits, references, and tools 

• Report annually - Household Data Sheet 
  
• Use the Income/Asset Inclusion and Exclusions (HUD 4350.3 Exhibits) to understand the federal guidelines used to determine a households' eligibility and rent amount in subsidized multifamily housing programs. Part 5 (Section 8) Income Inclusions and Exclusions linked here is a key reference for what counts as income or not, and what counts as an asset and how income from those assets is calculated. You can access the full HUD Handbook 4350.3 on HUD's website.  
• Understand HUD'S National Standards for the Physical Inspection of Real Estate (NSPIRE) inspection protocol for affordable rental housing property physical inspections.  

Mandatory forms