8823 Guide

Guide for Completing Form 8823: Low-Income Housing Credit Agencies Report of Noncompliance or Building Disposition (January 2011)

Entire Guide

Guide by Chapters

00-1 Cover

00-2 - Table of Contents

01-1 Introduction

01-2 Exhibit 1 Form 8823 Process

01-3 Exhibit 2 Form 8823

01-4 Exhibit 3 IRS Noncompliance Letter

02-1 Instructions

03-1 Guidelines

04-1 Income Limits

04-2 Exhibit 1 CCA 2009090416224806

05-1 Tenant Recertification

06-1 Physical Std

06-2 Exhibit 1 Physical Std Checksheet

06-3 Exhibit 2 No Violation Letter

06-4 Exhibit 3 Violation Letter

06-5 Exhibit 4 Critical Violation Letter

07-1 Annual Certification

08-1 Eligible Basis

09-1 Applicable Percentage

10-1 Minimum Set-Aside

11-1 Gross Rent

12-1 General Public Use

13-1 FHA Notifications

13-2 Exhibit 1 Regional Offices

13-3 Exhibit 2 MOU

13-4 Exhibit 3 State Notification Letter

14-1 Available Unit Rule

15-1 Vacant Unit Rule

16-1 Extended Use Agreement

17-1 Students

17-2 Exhibit 1 Annual Student Verify

18-1 Utilities

19-1 Monitoring Reviews

20-1 Transient Use

21-1 Out of Program

22-1 Other Noncompliance-Nonprofits

23-1 Other Noncompliance

24-1 Dispositions

24-2 Exhibit 1 Recapture

25-1 Misc Topics

26-1 Evictions

LIHTC

Low-Income Housing Tax Credit:

8823 Guide

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